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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3881


    Title: 平衡計分卡各構面相關性及其影響因素之整體研究─多種研究方法之運用(2/3)
    Other Titles: The Integrated Research on the Influencing Factors of Each Perspective of Balanced Scorecard---Multiple Research Methods (II)
    Authors: 吳安妮
    Keywords: 財務性績效;非財務性績效;領先指標;落後指標
    Date: 2003
    Issue Date: 2007-04-18 16:37:24 (UTC+8)
    Publisher: 臺北市:國立政治大學會計學系
    Abstract: 在設計績效衡量制度時,如何平衡財務性與非財務指標是一項重要的課題,此議題也是平衡計分卡的核心問題。但在討論如何權衡(tradeoff)兩者的利弊得失時,應先澄清兩者的關係為何,否則無法設計出妥善的績效管理制度,在平衡計分卡制度中也將無法有效的執行及落實策略。本研究以一個案銀行為樣本,並以其21個月資料為分析對象,探討非財務性績效對財務性績效的影響情況。研究結果顯示:非財務性指標中之顧客滿意度和服務品質績效對財務性績效如:收入和利潤具有遞延的影響(3個月)作用。本研究結果可供學術界及實務界在設計績效衡量制度或平衡計分卡制度時之參考。
    Description: 核定金額:665600元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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