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研究生:魏文琦
研究生(外文):Wen-Chi Wei
論文名稱:平衡計分卡與策略管理之研究-以某健身器材領導廠商為例
論文名稱(外文):Research on the Balanced Scorecard and Strategy Management A case study of fitness leading company
指導教授:陳育成陳育成引用關係
學位類別:碩士
校院名稱:國立中興大學
系所名稱:高階經理人碩士在職專班
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:英文
論文頁數:62
中文關鍵詞:平衡計分卡策略管理績效評量個案研究
外文關鍵詞:Balanced ScorecardStrategy ManagementPerformance Measurement and Case Study
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平衡計分卡應用,主要在協助組織(1).績效評量. 及(2).有效管理與執行策略。本論文研究目的主要觀察個案公司多國籍關聯企業下,其價值鍊活動經由全球策略事業單位(Strategic Business Units)國際分工,如何應用平衡計分卡管理策略的執行。然而個案公司集團策略管理與規劃、平衡計分卡架構與設計與董事會、集團總公司、集團總部功能別主管(產品長、技術、製造、採購、營運及財務功能長)與各海外行銷公司business units及臺灣與中國兩岸三地製造事業單位有關策略、 目標、績效評量指標、執行方案與績效報酬系統之連結為策略執行及績效評量之根本與基礎。

本研究採個案研究法,以國內某健身器材多國籍集團企業為研究對象,從釐清個案公司企業願景、使命與文化開始,從個案公司相關策略規劃相關策略工具應用,進而形成關鍵策略議題與核心能力,藉由平衡計分卡架構目標設定與評量、有效發展策略方案與績效評量,同時觀察個案公司 主要business segments有關集團總部、直線事業單位與後勤功能別組織間策略、目標、績效指標之執行方案等連結系統及因果關係。希望藉由研究結果,結論與建議可作為個案公司平衡計分卡在策略管理與績效管理平台之改善參考。
The Balanced Scorecard aids organizations on overcoming two issues: Effective performance measurement and implementation strategy. The purpose of this paper is to show how to apply the Balanced Scorecard Model to managing strategy execution for multinational firm across border boundary. However, Organizational strategic management, the Scorecard’s framework and design, associated with organizational alignment which align corporate, business units, support units, external partners and boards with strategy are more fundamentally concerned with communication and articulation of strategy at operation levels. This role for the Balanced Scorecard, specifically the use of the scorecard to communicate, manage and execute strategy as well as measure business performance from top level executives of management team down to front-lines employees as strategic focus organization. The research shows how to examine the sufficient condition for the success of strategic management framework regarding strategy execution and management by using Balanced Scorecard and alignment process among Headquarter, support units, function heads and business units and strategic themes.
中文摘要 i
Abstract ii
Contents iii
Figures v
Chapter 1 Introduction 1
1.1. Research Background 1
1.2. Research Motives and Objectives 2
Chapter 2 Literature Review 3
2.1 Evolving the Balanced Scored: 3
2.2 The Balanced Scorecard as strategic measurement and management system 6
2.3 Linking the Balanced Scorecard measures to strategy 7
2.4 The four Barriers to strategic implementation 9
2.5 The Balanced Scorecard Provides a Framework to Translate a Strategy into Operation Terms (See Figure 1-4) 11
2.6 The Principles of Strategy-focused organizations 13
2.7 Managing the alignment process 15
Chapter 3 Research Methodology 17
3.1 Research Methodology 17
3.2 Research Scope and Selection 17
3.3 Research Structure (Figure 3-1) 18
Chapter 4 the case study 19
4.1 Company profile 19
4.1.1 Industry background of the company 19
4.1.2 The company history 21
4.1.3 The company and business 24
4.1.4 Company brands and markets 25
4.1.5 Company growth stories 27
4.1.6 Company core competitive advantages: 28
4.2 A case study using balance score card 29
4.2.1 The Balanced Scorecard: The beginnings 29
4.2.2 Scanning environments and develop strategy focus and themes 30
4.2.3 Threat of new entrants 32
4.2.4 Bargaining Power of suppliers and buyers: 35
4.2.5 Threat of substitute product 36
4.2.6 SWOT analysis (See figure 4-7) 37
4.2.7 Clarify business philosophy and group culture and vision 41
4.2.8 Develop corporate Strategy Map and Scorecard and strategic themes and initiates 42
4.2.9 Strategic alignment 50
4.2.10 Conduct monthly and quarterly review and link reward systems 51
Chapter 5 Conclusions and Suggestions 57
5.1 Study Results 57
5.2 Limitation of Research 58
5.3 Suggestion for the case company 58
5.4 Suggestion for future research 59
Reference 61
Reference
Creelman James, Naresh Makhijani, “Mastering Business in Asia: Succeeding With The Balanced Scorecard,” Wiley & Sons(Asia) Pte Ltd., 2005
Daniels John D. , Lee H. Radebaugh, Daniel P. Sullivan, “ International Business: Environments and Operations,” 7th edition Pearson Prentice Hall 2007
Farid, Elashmawi, “Competing Globally: Mastering Multicultural Management and Negotiations,” Butterworth Heinemann 2001
Grant Robert M. , “Contemporary Strategy Analysis,” 2005
Gullen John B., “Multinational Management: A Strategic Approach,” 1999
Hamel Gary, C.K. Parhalad, “Competing for the Future,” 1996
Jauch Lawrence R., William F. Glueck,” Strategic Management and Business Policy,” 1989
Koch Richard, “ Strategy: how to create and deliver a winning strategy,” third edition 2006
Kaplan Robert S., David P. Norton, “Alignment: Using The Balanced Scorecard to Create Corporate Synergies,” 2006
Kaplan Robert S., David P. Norton, “Having Trouble with Your Strategy? Then Map it,” Harvard Business Review (September- October 2000)
Kaplan Robert S., David P. Norton, “The Balanced Scorecard: Measures That Drive Performance,” Harvard Business Review (January–February 1992)
Kaplan Robert S., David P. Norton, “The Balanced Scorecard: Translating Strategy Into Action,” 1996
Kaplan Robert S., David P. Norton, “The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive In The New Business Environment,” 2001 Harvard Business School Publishing Corporation
Kaplan Robert S., David P. Norton, “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (January- February 1996)
Olve Nils-Goran, Carl-Johan Petri, Jan Roy, Sofie Roy, “Making Scorecards Actionable: Balancing strategy and control,” 2003 Wiley & Sons Ltd.,
Paul Niven, R., “Balanced Scorecard step by step: maximizing performance and maintaining results” 2nd Edition 2006
Porter Michael E., “Competitive Advantage: Creating and Sustaining Superior Performance,” 2004
Porter Michael E., “Competitive Strategy: Techniques for Analyzing Industries and Competitors,” 2004
Stern Carl W., Michael S. Deimler, “The Boston Consulting Group: On Strategy- Classic Concepts and New Perspectives,” 2nd edition 2006 John Wiley & Sons, Inc.
Wheelen Thomas L., J. David Hunger, “Strategic Management and Business Policy,” 8th edition 2002
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