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題名 實施平衡計分卡之問題研究－以某銀行為例 作者 曾麗芬 貢獻者 吳安妮
Ann Wu
曾麗芬關鍵詞 平衡計分卡
銀行業
績效管理
策略日期 2001 上傳時間 15-Apr-2016 16:11:13 (UTC+8) 摘要 近年來，台灣金融業在自由化與國際化的潮流下，金融環境有了重大的變化，如：利率自由化、浮動利率的實施、證券商與新銀行的開放，乃至於資本市場的蓬勃發展等，無一不衝擊傳統金融機構的營運，降低金融機構的利潤，增加銀行業的競爭。因此傳統績效評估制度是否能滿足新經濟環境的需要？執行企業策略，再再引起學術與企業界的深思。而Kaplan & Norton於1992年所提出的衡量方式－平衡計分卡( The Balanced Scorecard )，其均衡的架構，及策略執行的特殊價值，具體轉化企業策略，提供高階管理者一個快速且全面性審視企業經營的方式，不論在國內外皆受到企業界相當程度的注意。 參考文獻 一、 中文參考文獻田中玉，1998，平衡計分卡之設計－以國內M銀行信用卡部門為個案研究對象，政治大學會計學系碩士班未出版論文。李冠慧，1998，台灣投資銀行業務之發展策略與競爭優勢分析，台灣大學商學研究所未出版論文。杜拉克等著，2000，讓平衡計分卡發揮作用，績效評估，高翠霜譯 天下文化出版。林進田，1993，抽樣調查：理論與應用，台北：華泰書局。吳安妮，1996，談成本管理系統之整合，對企業競爭之提升，會計研究月刊，第165期：16-19。周齊武，Haddad，吳安妮，施能錠，2001，探索實施平衡計分卡可能遭遇之問題，會計研究月刊，第183期（2月）：63-74。柯承恩，羅澤裕，1998，跨世紀管理控制新方法－平衡計分卡規劃與設計之本土經驗，會計研究月刊，第155期（10月）：28-38。陳育任，2000，我國金融機構從事投資銀行業務之探討，中正大學企業管理研究所未出版論文。陳佳鳳，1997，銀行業策略性績效指標的研究，台灣大學會計研究所未出版論文。張秋杰，1999，台灣發展投資銀行的策略－以國際承銷業務為例，台灣大學商學研究所未出版論文。劉常勇，1999，科技管理的發展方向與省思－專訪中山大學企業管理學系劉常勇教授，中山管理評論，第7卷第2期：269-277。二、 英文參考文獻Badaracco, J. L., and R. R. Ellsworth. 1989. Leadership and the quest for integrity. Boston, MA: Harvard Business School Press.Butler, A., and S. R. Letza, and B. Neale. 1997. Linking the balanced scorecard to strategy. Long Range Planning (April): 242-253.Campbell, A. 1997. Keeping the engine humming. Business Quarterly, Vol.61, Iss. 4: 40-46.Chow C.W., K. M. Haddad., and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27.Clinton, D. B. and C. H. Ko. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24.Eccles, R. G. 1991. The performance measurement manifesto. Harvard Business Review (January / February): 131-137.------., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA: Harvard Business School Press.Epstein, M. J., and J. F. Manzoni. 1997. Translating strategy into action. Management Accounting (August): 28-36.Frigo, M. L., and K. R. Krumwiede. 1999. 10 ways to improve performance measurement system. Cost Management, Iss.96 (April): 1-4.Ittner, C. D., and D. F. Larcker. 1998. Innovations in performance measurement: Treads and research implications. Journal of Management Review 10: 205-238.Johnson, H. T., and R. S. Kaplan. 1987. Relevance lost. Boston, MA: Harvard Business School Press.Kaplan, R. S., and D. P. Norton. 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (January-February): 71-79.------., and ------. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147.------., and ------. 1995. Chemical bank: Implementing the balanced scorecard. Harvard Business Review (April): 1-20.------., and ------. 1996a. Using the balanced scorecard as a strategic management system. Harvard Business Review (Jan-Feb): 75-85.------., and ------. 1996b. Linking the balanced scorecard to strategy. California Management Review 39 (Fall): 53-79.------., and ------. 1996c. Strategic learning the balanced scorecard. Strategy & Leadership (September): 19-24.------., and ------. 1996d. Putting the balanced scorecard to work. Harvard Business Review (Sep-Oct): 139.------., and ------. 1996e. The balanced scorecard: Translating strategy into action, Boston, Massachusetts: Harvard Business School Press.------., and ------. 2000. The strategy-focused organization. Harvard Business Review Press.Lingle, J. H., and W. Schiemann. 1996. From balamced scorecard to strategic gauges: Is measurement worth it?. Management review (March): 56-61.Liberatore, M. J., and T. Miller. 1998. A framework for integrating activity-based costing and the balanced scorecard into the logistic strategy development and monitoring process. Journal of Business Logistics, Vol.19, Iss. 2: 131-155.Lipe, M. G., and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75: 283-298.Martinsons, M., R. Davison, and D. Tse. 1999. The balanced scorecard: A foundation for the strategic management of information systems. Decision Support Systems 25: 71-88.McKenzie, F. C., and M. D. Shilling. 1998. Avoiding performance measurement trap: Ensuring effective incentive design and implementation. Compensation and Benefits Review 30: 57-65.Robert, L. K. 1990. The library of investment banking, Dow Jones-Irwin Inc.Rousseau, Y., and P. Rousseau. 2000. Turning strategy into action in financial services. CMA Management (December/January): 25-29.Stainer, A., and J. Heap. 1996. Performance measurement: A management service perspective. Management Service (July): 10-12.Slovic, P., and D. MacPhillamy. 1974. Dimensional commensurability and cue utilization in comparative judgment. Organizational Behavior and Human Performance 11: 172-194.Saaty, T. L. 1996. The analytic hierarchy process. Pittsburgh, PA: RWS Publications.Smith, M. 1997. Putting NFIs to work in a balanced scorecard environment. Management Accounting (March): 32-35.Yin, R. K. 1987. Case Study Research Design and Methods. 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001380 資料類型 thesis dc.contributor.advisor 吳安妮 zh_TW dc.contributor.advisor Ann Wu en_US dc.contributor.author (Authors) 曾麗芬 zh_TW dc.creator (作者) 曾麗芬 zh_TW dc.date (日期) 2001 en_US dc.date.accessioned 15-Apr-2016 16:11:13 (UTC+8) - dc.date.available 15-Apr-2016 16:11:13 (UTC+8) - dc.date.issued (上傳時間) 15-Apr-2016 16:11:13 (UTC+8) - dc.identifier (Other Identifiers) A2002001380 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/85167 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description.abstract (摘要) 近年來，台灣金融業在自由化與國際化的潮流下，金融環境有了重大的變化，如：利率自由化、浮動利率的實施、證券商與新銀行的開放，乃至於資本市場的蓬勃發展等，無一不衝擊傳統金融機構的營運，降低金融機構的利潤，增加銀行業的競爭。因此傳統績效評估制度是否能滿足新經濟環境的需要？執行企業策略，再再引起學術與企業界的深思。而Kaplan & Norton於1992年所提出的衡量方式－平衡計分卡( The Balanced Scorecard )，其均衡的架構，及策略執行的特殊價值，具體轉化企業策略，提供高階管理者一個快速且全面性審視企業經營的方式，不論在國內外皆受到企業界相當程度的注意。 zh_TW dc.description.tableofcontents 封面頁證明書致謝詞論文摘要目錄圖目錄表目錄第一章 緒論第一節 研究背景與動機第二節 研究問題第三節 研究方法第四節 研究貢獻第五節 論文架構第二章 文獻探討第一節 平衡計分卡觀念之相關文獻第二節 金融業平衡計分卡應用之相關文獻第三節 平衡計分卡實施問題與改善方法之相關文獻第四節 研究延伸第三章 個案公司介紹第一節 產業介紹第二節 個案公司介紹第三節 研究部門介紹第四章 研究方法第一節 觀念性架構第二節 個案研究方法第三節 問卷調查方法第五章 個案研究與問卷調查結果第一節 個案公司現行平衡計分卡制度之探討第二節 個案公司現行平衡計分卡面臨的問題第三節 個案公司平衡計分卡之改善方向與內容第六章 研究結論、限制與建議第一節 研究結論第二節 研究限制第三節 建議與未來研究方向參考文獻附錄：問卷調查表 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001380 en_US dc.subject (關鍵詞) 平衡計分卡 zh_TW dc.subject (關鍵詞) 銀行業 zh_TW dc.subject (關鍵詞) 績效管理 zh_TW dc.subject (關鍵詞) 策略 zh_TW dc.title (題名) 實施平衡計分卡之問題研究－以某銀行為例 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、 中文參考文獻田中玉，1998，平衡計分卡之設計－以國內M銀行信用卡部門為個案研究對象，政治大學會計學系碩士班未出版論文。李冠慧，1998，台灣投資銀行業務之發展策略與競爭優勢分析，台灣大學商學研究所未出版論文。杜拉克等著，2000，讓平衡計分卡發揮作用，績效評估，高翠霜譯 天下文化出版。林進田，1993，抽樣調查：理論與應用，台北：華泰書局。吳安妮，1996，談成本管理系統之整合，對企業競爭之提升，會計研究月刊，第165期：16-19。周齊武，Haddad，吳安妮，施能錠，2001，探索實施平衡計分卡可能遭遇之問題，會計研究月刊，第183期（2月）：63-74。柯承恩，羅澤裕，1998，跨世紀管理控制新方法－平衡計分卡規劃與設計之本土經驗，會計研究月刊，第155期（10月）：28-38。陳育任，2000，我國金融機構從事投資銀行業務之探討，中正大學企業管理研究所未出版論文。陳佳鳳，1997，銀行業策略性績效指標的研究，台灣大學會計研究所未出版論文。張秋杰，1999，台灣發展投資銀行的策略－以國際承銷業務為例，台灣大學商學研究所未出版論文。劉常勇，1999，科技管理的發展方向與省思－專訪中山大學企業管理學系劉常勇教授，中山管理評論，第7卷第2期：269-277。二、 英文參考文獻Badaracco, J. L., and R. R. Ellsworth. 1989. Leadership and the quest for integrity. Boston, MA: Harvard Business School Press.Butler, A., and S. R. Letza, and B. Neale. 1997. Linking the balanced scorecard to strategy. Long Range Planning (April): 242-253.Campbell, A. 1997. Keeping the engine humming. Business Quarterly, Vol.61, Iss. 4: 40-46.Chow C.W., K. M. Haddad., and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27.Clinton, D. B. and C. H. Ko. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24.Eccles, R. G. 1991. The performance measurement manifesto. Harvard Business Review (January / February): 131-137.------., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA: Harvard Business School Press.Epstein, M. J., and J. F. Manzoni. 1997. Translating strategy into action. Management Accounting (August): 28-36.Frigo, M. L., and K. R. Krumwiede. 1999. 10 ways to improve performance measurement system. Cost Management, Iss.96 (April): 1-4.Ittner, C. D., and D. F. Larcker. 1998. Innovations in performance measurement: Treads and research implications. Journal of Management Review 10: 205-238.Johnson, H. T., and R. S. Kaplan. 1987. Relevance lost. Boston, MA: Harvard Business School Press.Kaplan, R. S., and D. P. Norton. 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (January-February): 71-79.------., and ------. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147.------., and ------. 1995. Chemical bank: Implementing the balanced scorecard. Harvard Business Review (April): 1-20.------., and ------. 1996a. Using the balanced scorecard as a strategic management system. Harvard Business Review (Jan-Feb): 75-85.------., and ------. 1996b. Linking the balanced scorecard to strategy. California Management Review 39 (Fall): 53-79.------., and ------. 1996c. Strategic learning the balanced scorecard. Strategy & Leadership (September): 19-24.------., and ------. 1996d. Putting the balanced scorecard to work. Harvard Business Review (Sep-Oct): 139.------., and ------. 1996e. The balanced scorecard: Translating strategy into action, Boston, Massachusetts: Harvard Business School Press.------., and ------. 2000. The strategy-focused organization. Harvard Business Review Press.Lingle, J. H., and W. Schiemann. 1996. From balamced scorecard to strategic gauges: Is measurement worth it?. Management review (March): 56-61.Liberatore, M. J., and T. Miller. 1998. A framework for integrating activity-based costing and the balanced scorecard into the logistic strategy development and monitoring process. Journal of Business Logistics, Vol.19, Iss. 2: 131-155.Lipe, M. G., and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75: 283-298.Martinsons, M., R. Davison, and D. Tse. 1999. The balanced scorecard: A foundation for the strategic management of information systems. Decision Support Systems 25: 71-88.McKenzie, F. C., and M. D. Shilling. 1998. Avoiding performance measurement trap: Ensuring effective incentive design and implementation. Compensation and Benefits Review 30: 57-65.Robert, L. K. 1990. The library of investment banking, Dow Jones-Irwin Inc.Rousseau, Y., and P. Rousseau. 2000. Turning strategy into action in financial services. CMA Management (December/January): 25-29.Stainer, A., and J. Heap. 1996. Performance measurement: A management service perspective. Management Service (July): 10-12.Slovic, P., and D. MacPhillamy. 1974. Dimensional commensurability and cue utilization in comparative judgment. Organizational Behavior and Human Performance 11: 172-194.Saaty, T. L. 1996. The analytic hierarchy process. Pittsburgh, PA: RWS Publications.Smith, M. 1997. Putting NFIs to work in a balanced scorecard environment. Management Accounting (March): 32-35.Yin, R. K. 1987. Case Study Research Design and Methods. zh_TW
