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    題名: 績效管理平衡計分卡之分析
    An analysis of the balanced scorecard for performance management
    作者: Julio Quinteros
    Quinteros, Julio
    貢獻者: 吳文傑
    Wu, Jack
    Julio Quinteros
    Quinteros, Julio
    關鍵詞: 平衡計分卡
    BSC
    日期: 2010
    上傳時間: 2011-10-05 14:34:32 (UTC+8)
    摘要: Business literature is full of management techniques aimed at improving a company’s performance, strategy design and employee engagement. The Balanced Scorecard (BSC) is one of those techniques, and one that has considerably gained most of the attention since it was first introduced in 1992 by Dr. Robert S Kaplan and David P. Norton after a joint research. In the document, they suggested that a business should be studied using four perspectives: customer’s perspective, internal business perspective, innovation and learning perspective, and of course, the financial perspective, which is any company’s ultimate goal. The purpose is that managers should manage, ideally, three to five goals in each perspective and then have specific measures for those goals. The scorecard could then help managers simplify the organization’s vision and translate that vision into measurable actions that employees can understand and follow accordingly.
    The Balanced Scorecard is basically a performance analysis technique, designed for the ultimate purpose of translating an organization’s overall business strategy into specific, quantifiable goals and to monitor the organization’s performance with respect to achieving those goals. It provides, like the name states, a balance of financial and non-financial measures that focus on both short and long term performance.
    This document seeks to explain the BSC methodology and provide some evidence of its use in companies worldwide. It is also complemented with personal experience with the tool at a corporation in El Salvador.
    Research shows that companies that have implemented the BSC have seen significant improvements in their results. These results are not due solely to the BSC implementation, but they are evidence that the BSC can be an effective tool to help organizations achieve their strategic goals more easily if implemented correctly.
    參考文獻: 1. Kaplan R S and Norton D P (1992) "The balanced scorecard: measures that drive performance", Harvard Business Review
    2. Kaplan R S and Norton D P (1993) "Putting the Balanced Scorecard to Work", Harvard Business Review
    3. Kaplan R S and Norton D P (1996) “Balanced Scorecard: Translating Strategy into Action” Harvard Business School Press
    4. Young S H and Tu Chaing-Kuo (2006) “Exploring Some Dynamically aligned Principles of Developing a Balanced Scorecard”
    5. 2GC Limited (2008) “Case Study: Executive Balanced Scorecard in a United Nations Agency”
    6. Johnson C C and Beiman Irv (2005) “Balanced Scorecard in Developed and Transitional Economies”
    7. 2GC Limited (2008) “2GC Case Study – ENERCO”
    8. Abdulla N L, Senik Z C et al.(2004) “A Case Study of Balanced Scorecard Implementation: The Hidden Problems”
    9. Business Intelligence (1999) “Building and Implementing a Balanced Scorecard. Case Study: UNUM Corporation”
    10. Cobbold I and Lawrie G (2002) “Development of the 3rd Generation Balanced Scorecard”
    11. Reference for Business
    <http://www.referenceforbusiness.com/management/A-Bud/Balanced-Scorecard.html>
    12. Balanced Scorecard Basics
    <http://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/Default.aspx>
    13. Scherer, Douglas (2002) “Balanced Scorecard Overview”
    14. Mooraj S, Oyon D et al (1999) “The Balanced Scorecard: a Necessary Good or an Unnecessary Evil?”, Elsevier Science Ltd.
    描述: 碩士
    國立政治大學
    國際經營管理英語碩士學位學程(IMBA)
    97933042
    99
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0097933042
    資料類型: thesis
    顯示於類別:[國際經營管理英語碩士學程IMBA] 學位論文

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