平衡計分卡之動態性

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Title:	平衡計分卡之動態性
Other Titles:	Dynamics of Balanced Scorecard
Authors:	葉金成;Yeh, Chin-Chen;黃婷筠;Huang, Ting-Yun
Contributors:	淡江大學會計學系
Keywords:	平衡計分卡;半導體產業;經營績效;經營策略;系統動態學;Balanced Scorecard;Semiconductor Industry;Operational Performance;Operational Strategy;System Dynamics
Date:	2002-03-30
Issue Date:	2009-11-30 13:51:34 (UTC+8)
Publisher:	臺北縣 : 淡江大學會計學系
Abstract:	Robert S. Kaplan與David P. Norton於1992年提出平衡計分卡(BSC)後，策略與績效評量結合之研究即成為當代管理會計研究之主題；然而現有之平衡計分卡仍存有非財務衡量與結果之低相關性、僵固的財務結果、多指標陷阱與超載衡量、財務與非財務衡量間抵換的困難以及策略長期效應呈現的問題等等之限制。　　本研究基於策略為系統調適環境衝擊之工具，且具有長短期之效應，故本研究的目的主要在了解企業與環境互動過程以及企業內部作業活動互動之機制，進而提供一種動態性平衡計分卡。本研究以系統動態學為方法論，系統動態學係提供了解環境、系統與子系統間交互關係和複雜性之較佳研究工具。本研究透過對半導體業之了解，研究建構一個半導體產業之一般性系統結構，再選擇具代表性個案公司建立定量系統動態模式，由模式產生動態平衡計分卡(DBSC)，其可捕捉各績效指標之長短期變動行為，並瞭解策略於不同環境下之長短期效應，明確判斷和選擇最適策略。 After Robert S. Kaplan and David P. Norton promoted the balancedscorecard (BSC) in 1992, studying that combine strategy withperformance evaluation becomes the subject of new managementaccounting research. However, there are problems and limitations thatthe low relation between non-financial measurement and results,ossified financial results, excess indices and measures, difficultiesof trading off financial and non-financial measurement, and long-termstrategy effects, etc. in the balanced scorecard. This study basedon the strategies that the tools adjust system with environmentchange, and it possesses long-term and short-term effect. Theobjectives of this study are going to comprehend the interactionprocess of business and environment, and functions of internaloperational activities in business, and further, providing a dynamicbalanced scorecard. System dynamics is the research methodology and itprovides that better studying tool to understand the interaction andcomplexity of environment, system and subsystem. This study relies onthe semiconductor industry research to build a generic dynamicstructure and choose a representative case to build the quantitativesystem dynamics models, and then the models would result in dynamicbalanced scorecard (DBSC). It could catch various long-term andshort-term changes of performance indices and effects of strategies inthe various environments, and then choose the optimal strategy.
Relation:	第六屆兩岸會計與管理學術研討會論文集，頁607-626
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding

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