|Abstract: ||由美國教授大衛諾頓(Dave Norton)與羅伯柯普朗(Robert S. Kaplan)於1992年所提出的平衡計分卡，不論在學術界與實務界已經是相當純熟的策略管理工具。經過這十餘年的發展，目前在台灣各產業在成功執行運用平衡計分卡的企業案例漸趨成熟且眾，然而將在台灣成功經驗複製到中國大陸地區的子公司屈指可數。|
;The Balanced Scorecard（BSC）, which was proposed by Dave Norton and Robert S. Kaplan in 1992 is a quite skillful strategy management tool, no matter in the academic world and business world. After more than ten years development, at present more and more corporations successfully used the BSC in the Taiwan various Industries, but it is very few, which has duplicated the Taiwan successful experience into the branch company in Mainland China area.
By collecting relative documents and reviewing the effect and experience of the BSC carrying out in mainland area, this thesis researched the electronics Industry in mainland area, especially the successful experience of company programming the BSC, and collected the establishment background and development process documents of the case study company. Through case study, I developed three research aims: First, the introduction of case study----D company carrying out the BSC. I analyses the reason to carry out the BSC, the way and the process of carrying out the BSC in this company; Second, the relationship of performance management and the BSC, including the performance indicator of electronics Industry carrying out the BSC, how to educe the performance evaluation by operation strategy and performance production of carrying out the BSC in Mainland China plant; Third, with the experience of carrying out the BSC in Mainland China plant to design the model of performance management and to analyses whether the experience is helpful to Taiwan company or not.
Through research and analyses the case company documents, three research conclusions and three suggestions were induced.
The research conclusion:
First, the BSC system can be successfully carried out in Mainland China plant.
Second, the “E” performance management system is true be the KSF to promote the BSC and can shorten the whole time.
Third, the BSC knowledge experience in the branch company has started the reverse backflow to the parent company.
The research suggestions:
First, the parent company has the BSC, the influence of the branch company knowledge experience reverse backflow.
Second, the parent company does not have BSC, the branch company carried out BSC firstly.
Third, the research object will be expanded and instead by the multiple case study way.