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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\n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。\n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。\n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。\n林進田，1993，抽樣調查：理論與應用，台北：華泰書局。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n二、 英文參考文獻\nBadaracco, J. L., and R. R. Ellsworth. 1989. Leadership and the quest for integrity. Boston, MA: Harvard Business School Press.\nButler, A., and S. R. Letza, and B. Neale. 1997. Linking the balanced scorecard to strategy. Long Range Planning (April): 242-253.\nCampbell, A. 1997. Keeping the engine humming. Business Quarterly, Vol.61, Iss. 4: 40-46.\nChow C.W., K. M. Haddad., and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27.\nClinton, D. B. and C. H. Ko. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24.\nEccles, R. G. 1991. The performance measurement manifesto. Harvard Business Review (January / February): 131-137.\n------., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA: Harvard Business School Press.\nEpstein, M. J., and J. F. Manzoni. 1997. Translating strategy into action. Management Accounting (August): 28-36.\nFrigo, M. L., and K. R. Krumwiede. 1999. 10 ways to improve performance measurement system. Cost Management, Iss.96 (April): 1-4.\nIttner, C. D., and D. F. Larcker. 1998. Innovations in performance measurement: Treads and research implications. Journal of Management Review 10: 205-238.\nJohnson, H. T., and R. S. Kaplan. 1987. Relevance lost. Boston, MA: Harvard Business School Press.\nKaplan, R. S., and D. P. Norton. 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (January-February): 71-79.\n------., and ------. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147.\n------., and ------. 1995. Chemical bank: Implementing the balanced scorecard. Harvard Business Review (April): 1-20.\n------., and ------. 1996a. Using the balanced scorecard as a strategic management system. Harvard Business Review (Jan-Feb): 75-85.\n------., and ------. 1996b. Linking the balanced scorecard to strategy. California Management Review 39 (Fall): 53-79.\n------., and ------. 1996c. Strategic learning the balanced scorecard. Strategy & Leadership (September): 19-24.\n------., and ------. 1996d. Putting the balanced scorecard to work. Harvard Business Review (Sep-Oct): 139.\n------., and ------. 1996e. The balanced scorecard: Translating strategy into action, Boston, Massachusetts: Harvard Business School Press.\n------., and ------. 2000. The strategy-focused organization. Harvard Business Review Press.\nLingle, J. H., and W. Schiemann. 1996. From balamced scorecard to strategic gauges: Is measurement worth it?. Management review (March): 56-61.\nLiberatore, 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.\nLipe, M. G., and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75: 283-298.\nMartinsons, 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.\nMcKenzie, F. C., and M. D. Shilling. 1998. Avoiding performance measurement trap: Ensuring effective incentive design and implementation. Compensation and Benefits Review 30: 57-65.\nRobert, L. K. 1990. The library of investment banking, Dow Jones-Irwin Inc.\nRousseau, Y., and P. Rousseau. 2000. Turning strategy into action in financial services. CMA Management (December/January): 25-29.\nStainer, A., and J. Heap. 1996. Performance measurement: A management service perspective. Management Service (July): 10-12.\nSlovic, P., and D. MacPhillamy. 1974. Dimensional commensurability and cue utilization in comparative judgment. Organizational Behavior and Human Performance 11: 172-194.\nSaaty, T. L. 1996. The analytic hierarchy process. Pittsburgh, PA: RWS Publications.\nSmith, M. 1997. Putting NFIs to work in a balanced scorecard environment. Management Accounting (March): 32-35.\nYin, 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 Wuen_US
dc.contributor.author (Authors) 曾麗芬zh_TW
dc.creator (作者) 曾麗芬zh_TW
dc.date (日期) 2001en_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) A2002001380en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=94824-
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\n證明書\n致謝詞\n論文摘要\n目錄\n圖目錄\n表目錄\n第一章 緒論\n第一節 研究背景與動機\n第二節 研究問題\n第三節 研究方法\n第四節 研究貢獻\n第五節 論文架構\n第二章 文獻探討\n第一節 平衡計分卡觀念之相關文獻\n第二節 金融業平衡計分卡應用之相關文獻\n第三節 平衡計分卡實施問題與改善方法之相關文獻\n第四節 研究延伸\n第三章 個案公司介紹\n第一節 產業介紹\n第二節 個案公司介紹\n第三節 研究部門介紹\n第四章 研究方法\n第一節 觀念性架構\n第二節 個案研究方法\n第三節 問卷調查方法\n第五章 個案研究與問卷調查結果\n第一節 個案公司現行平衡計分卡制度之探討\n第二節 個案公司現行平衡計分卡面臨的問題\n第三節 個案公司平衡計分卡之改善方向與內容\n第六章 研究結論、限制與建議\n第一節 研究結論\n第二節 研究限制\n第三節 建議與未來研究方向\n參考文獻\n附錄：問卷調查表zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001380en_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) thesisen_US
dc.relation.reference (參考文獻) 一、 中文參考文獻\n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。\n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。\n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。\n林進田，1993，抽樣調查：理論與應用，台北：華泰書局。\n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。\n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。\n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。\n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。\n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。\n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。\n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。\n二、 英文參考文獻\nBadaracco, J. L., and R. R. Ellsworth. 1989. Leadership and the quest for integrity. Boston, MA: Harvard Business School Press.\nButler, A., and S. R. Letza, and B. Neale. 1997. Linking the balanced scorecard to strategy. Long Range Planning (April): 242-253.\nCampbell, A. 1997. Keeping the engine humming. Business Quarterly, Vol.61, Iss. 4: 40-46.\nChow C.W., K. M. Haddad., and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27.\nClinton, D. B. and C. H. Ko. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24.\nEccles, R. G. 1991. The performance measurement manifesto. Harvard Business Review (January / February): 131-137.\n------., and N. Nohria. 1992. Beyond the hype-rediscovering the essence of management. Boston, MA: Harvard Business School Press.\nEpstein, M. J., and J. F. Manzoni. 1997. Translating strategy into action. Management Accounting (August): 28-36.\nFrigo, M. L., and K. R. Krumwiede. 1999. 10 ways to improve performance measurement system. Cost Management, Iss.96 (April): 1-4.\nIttner, C. D., and D. F. Larcker. 1998. Innovations in performance measurement: Treads and research implications. Journal of Management Review 10: 205-238.\nJohnson, H. T., and R. S. Kaplan. 1987. Relevance lost. Boston, MA: Harvard Business School Press.\nKaplan, R. S., and D. P. Norton. 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (January-February): 71-79.\n------., and ------. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147.\n------., and ------. 1995. Chemical bank: Implementing the balanced scorecard. Harvard Business Review (April): 1-20.\n------., and ------. 1996a. Using the balanced scorecard as a strategic management system. Harvard Business Review (Jan-Feb): 75-85.\n------., and ------. 1996b. Linking the balanced scorecard to strategy. California Management Review 39 (Fall): 53-79.\n------., and ------. 1996c. Strategic learning the balanced scorecard. Strategy & Leadership (September): 19-24.\n------., and ------. 1996d. Putting the balanced scorecard to work. Harvard Business Review (Sep-Oct): 139.\n------., and ------. 1996e. The balanced scorecard: Translating strategy into action, Boston, Massachusetts: Harvard Business School Press.\n------., and ------. 2000. The strategy-focused organization. Harvard Business Review Press.\nLingle, J. H., and W. Schiemann. 1996. From balamced scorecard to strategic gauges: Is measurement worth it?. Management review (March): 56-61.\nLiberatore, 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.\nLipe, M. G., and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75: 283-298.\nMartinsons, 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.\nMcKenzie, F. C., and M. D. Shilling. 1998. Avoiding performance measurement trap: Ensuring effective incentive design and implementation. Compensation and Benefits Review 30: 57-65.\nRobert, L. K. 1990. The library of investment banking, Dow Jones-Irwin Inc.\nRousseau, Y., and P. Rousseau. 2000. Turning strategy into action in financial services. CMA Management (December/January): 25-29.\nStainer, A., and J. Heap. 1996. Performance measurement: A management service perspective. Management Service (July): 10-12.\nSlovic, P., and D. MacPhillamy. 1974. Dimensional commensurability and cue utilization in comparative judgment. Organizational Behavior and Human Performance 11: 172-194.\nSaaty, T. L. 1996. The analytic hierarchy process. Pittsburgh, PA: RWS Publications.\nSmith, M. 1997. Putting NFIs to work in a balanced scorecard environment. Management Accounting (March): 32-35.\nYin, R. K. 1987. Case Study Research Design and Methods.zh_TW