| dc.description.abstract | The Balance Scorecard (BSC), introduced by management experts, Robert Kaplan and David Norton, is a management system, which integrates corporate strategies and helps businesses implement its organizational management policy. The BSC also provides a directional guideline for businesses to lead the implementation and ensure its success.
In the 15 years since its first introduction in 1992, the BSC has been widely used in the world, while its implementation is relatively fewer in Taiwan businesses. Under the impact of the innovative era, the enterprises in Taiwan are also facing the highly competitive pressure due to the wave of globalization and internationalization. As a result, it will become more important for businesses to find a niche in areas of management and strategy. Thus, in the future, BSC would become a key tool for Taiwan businesses in this age of knowledge economy.
This research will study a Presales department of a foreign IT company in Taiwan, using case study, on-spot observation, review of company cases and relevant information, and interviewing relevant parties; to gain understanding of the company strategy, working procedures, and its BSC. The information gathered will serve as content for problem analysis and study the problems faced, and based on this study, to provide recommended solutions and a feasible direction for improvement.
The conclusions of this research divide confronting problems of the studied bank into technical aspect, factitious aspect, and organizational aspect. After anatomy, ten symbolic problems are mentioned, and so are the proposals and solutions. (1) technicial aspect: several solutions are named , such as avoidance of using material indicators, setting up indicators in accordance with rule of “SMAART”, decrement of quantity of performance assessment indicators, etc. (2) factitious aspect: several solutions are named , such as decrement of number of assessment index, using quantifiable indicators, enhancement of BSC training, etc. (3) organizational aspect: several solutions are named , such as actual execution of Broadbanding salary architecture, etc. Then three suggestions are brought up by this research: (1) Suggested the Salary Prize Reward system establishes according to the department characteristic, and links with the performance management system, by true reflection department’’s management performance. (2) Based on problems discussed in this research, practically use all solutions to enhance executive performance. And continually track and check contents of balanced scorecards. Keep records of occurring problems during the process of usage in every division and can be exploited for subsequent review and improvement. (3) Cater to changes in outer and inner environment and cope with innovation of organizational strategies for aptly adjusting and changing contents of balanced scorecards. Furthermore, three suggestions are provided for continuous researchers. They are continuous research based on other industries, consistent discussion of the studied bank about its performance of execution and improvement, and integration with other managerial tools.
The thesis provides an in-depth look into the practical usage of BSC which not only helps us understand the gap between theories and real case practice to reduce the gap, but also helps us better understand the theories and its practical use, with particular focus on foreign company policy and its application of BSC, and compatibility with local business practices, which will enhance academia’s understanding of some practical problems of BSC. | en_US |