English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62567/95223 (66%)
造訪人次 : 2520838      線上人數 : 283
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/98378

    題名: Evaluating the effectiveness of a balanced scorecard system implemented in a functional organization
    作者: Cheng, Chi-Bin;Chang, Bao-Guang;Fu, Chung-Jen
    貢獻者: 淡江大學會計學系
    關鍵詞: Balanced scorecard;Strategic management;Functional organization;Performance measures
    日期: 2008-02
    上傳時間: 2014-07-22 16:09:13 (UTC+8)
    出版者: Kai Wang and P.Y. Gloria Wang, Ed. & Publ.
    摘要: Recognizing that the strategic performance of a business can not be evaluated using traditional financial
    measures alone, the balanced score card (BSC) complements financial measures with non-financial measures in the
    expectation that the non-financial performance will drive the financial success of the business. However, when the BSC
    is deployed at the departmental level, the commonly used hierarchical and top-down approach tends to ignore the need
    for cross-departmental cooperation and teamwork and thus leads to an inappropriate assignment of the strategic
    objectives to individual departments. Accordingly, this study proposes a diagnostic process for calibrating both the firm
    level and the departmental level performance measures of a BSC implemented within a functional organization. In the
    proposed approach, a questionnaire-based survey is conducted to ascertain employees’ opinions regarding the
    relevance of the departmental performance measures as regards their contribution to the achievement of the firm level
    measures. Causal strength matrixes are then employed to summarize the survey results and to analyze the usefulness of
    the individual department’s performance measures. The proposed approach is demonstrated using an example of a
    machine tool manufacturer in Taiwan for illustration purposes.
    關聯: Journal of International Management Studies 3(1), pp.266-274
    顯示於類別:[會計學系暨研究所] 期刊論文


    檔案 描述 大小格式瀏覽次數
    Evaluating the effectiveness of a balanced scorecard system implemented in a functional organization.pdf133KbAdobe PDF2檢視/開啟



    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋