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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 5-Oct-2011 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
dc.contributor.advisor 吳文傑zh_TW
dc.contributor.advisor Wu, Jacken_US
dc.contributor.author (Authors) Julio Quinteroszh_TW
dc.contributor.author (Authors) Quinteros, Julioen_US
dc.creator (作者) Julio Quinteroszh_TW
dc.creator (作者) Quinteros, Julioen_US
dc.date (日期) 2010en_US
dc.date.accessioned 5-Oct-2011 14:34:32 (UTC+8)-
dc.date.available 5-Oct-2011 14:34:32 (UTC+8)-
dc.date.issued (上傳時間) 5-Oct-2011 14:34:32 (UTC+8)-
dc.identifier (Other Identifiers) G0097933042en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/51243-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 國際經營管理英語碩士學位學程(IMBA)zh_TW
dc.description (描述) 97933042zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (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.		en_US
dc.description.tableofcontents Acknowledgements………………………………………………………..……i
Abstract……………………………………………………………………..….ii
Table of Contents…………………………………………………………..….iii
Figures………………………………………………………………………....iv
1 Introduction……………………………………………………………..….1
1.1 What is a Balanced Scorecard……………………………………..….1
1.2 Origins and Evolution……………………………………………..…..1
2 Dissecting the Balanced Scorecard………………………………….......….8
2.1 The 4 Perspectives of the Balanced Scorecard……………………..…8
2.1.1 Financial Perspective…………………………………………..….8
2.1.2 Customer Perspective…………………………………………..…9
2.1.3 Internal Processes Perspective…………………………………..10
2.1.4 Learning and Growth Perspective…………………………….....10
3 Practical examples of the Balanced Scorecard in action……………….…12
3.1 ENERCO………………………………………………………….….13
3.2 Unum Corporation……………………………………………….…..16
3.3 Executive BSC in a United Nations Agency………………………....20
3.4 BSC at MTETC…………………………………………………….....23
3.5 More examples of the BSC…………………………………………..26
4 Personal Experience with the BSC………………………………………...27
5 Conclusions………………………………………………………………..32
References……………………………………………………………………..34		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0097933042en_US
dc.subject (關鍵詞) 平衡計分卡zh_TW
dc.subject (關鍵詞) BSCen_US
dc.title (題名) 績效管理平衡計分卡之分析zh_TW
dc.title (題名) An analysis of the balanced scorecard for performance managementen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 1. Kaplan R S and Norton D P (1992) "The balanced scorecard: measures that drive performance", Harvard Business Reviewzh_TW
dc.relation.reference (參考文獻) 2. Kaplan R S and Norton D P (1993) "Putting the Balanced Scorecard to Work", Harvard Business Reviewzh_TW
dc.relation.reference (參考文獻) 3. Kaplan R S and Norton D P (1996) “Balanced Scorecard: Translating Strategy into Action” Harvard Business School Presszh_TW
dc.relation.reference (參考文獻) 4. Young S H and Tu Chaing-Kuo (2006) “Exploring Some Dynamically aligned Principles of Developing a Balanced Scorecard”zh_TW
dc.relation.reference (參考文獻) 5. 2GC Limited (2008) “Case Study: Executive Balanced Scorecard in a United Nations Agency”zh_TW
dc.relation.reference (參考文獻) 6. Johnson C C and Beiman Irv (2005) “Balanced Scorecard in Developed and Transitional Economies”zh_TW
dc.relation.reference (參考文獻) 7. 2GC Limited (2008) “2GC Case Study – ENERCO”zh_TW
dc.relation.reference (參考文獻) 8. Abdulla N L, Senik Z C et al.(2004) “A Case Study of Balanced Scorecard Implementation: The Hidden Problems”zh_TW
dc.relation.reference (參考文獻) 9. Business Intelligence (1999) “Building and Implementing a Balanced Scorecard. Case Study: UNUM Corporation”zh_TW
dc.relation.reference (參考文獻) 10. Cobbold I and Lawrie G (2002) “Development of the 3rd Generation Balanced Scorecard”zh_TW
dc.relation.reference (參考文獻) 11. Reference for Businesszh_TW
dc.relation.reference (參考文獻) <http://www.referenceforbusiness.com/management/A-Bud/Balanced-Scorecard.html>zh_TW
dc.relation.reference (參考文獻) 12. Balanced Scorecard Basicszh_TW
dc.relation.reference (參考文獻) <http://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/Default.aspx>zh_TW
dc.relation.reference (參考文獻) 13. Scherer, Douglas (2002) “Balanced Scorecard Overview”zh_TW
dc.relation.reference (參考文獻) 14. Mooraj S, Oyon D et al (1999) “The Balanced Scorecard: a Necessary Good or an Unnecessary Evil?”, Elsevier Science Ltd.zh_TW