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  1. NTU Theses and Dissertations Repository
  2. 管理學院
  3. 商學研究所
請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24633
完整後設資料紀錄
DC 欄位值語言
dc.contributor.advisor陳文華
dc.contributor.authorJu-Yu Wangen
dc.contributor.author汪如玉zh_TW
dc.date.accessioned2021-06-08T05:34:13Z-
dc.date.copyright2005-02-16
dc.date.issued2005
dc.date.submitted2005-01-31
dc.identifier.citationEnglish Literature:
1. Barnier, Steve (summer 2001), “Summary of Using the Balanced Scorecard as a strategic management system”, University of South Florida
2. Bellavary, Joseph R. and Allen, Robert W. (1995), “Rewarding Performance: The role of variable pay”
3. Campi, John P. (summer, 1992), “It’s not as easy as ABC”, Journal of Cost Management, pp5-11
4. Chow, C. W., Haddad, K. M., and Williamson, J. E. (1997), “Applying the balanced scorecard to small companies”, Management Accounting (August): pp21-27.
5. Daniels, Aubrey C. & Daniels, James E. (1989), “Performance Management: Changing Behavior that Drives Organizational Effectiveness”, P. 321
6. Drucker, Peter F. (1966), “The effective executive”
7. Epstein, Marc J. and Manzoni, J. (1997), “The balanced scorecard and tableau de bord: Translating strategy into action”, Management Accounting (August), pp28-36
8. Farrell, Abby (fall 2003), “Summary of The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment”, University of South Florida,
9. Fisher, Joseph (spring, 1992), “Use of non-financial performance measure”, Journal of Cost Management, pp31-38
10. Fitzgerald, Lin and Johnston, Robert and Brignall, Stan and Silvestro, Rhian and Voss, Christopher, “Performance Measurement in Service Businesses”, published by The Chartered Institute of Management Accountants, ISBN 0 948036 78 8
11. Fonvielle, W. and Carr, L. P. (2001), “Gaining strategic alignment: Making scorecards work”, Management Accounting Quarterly (fall), pp4-14.
12. Glueck, William F, “Business policy: strategy formation and management action” 2nd edition, 1976
13. Grady, Michael W., “Performance measurement: implementing strategy”, Management Accounting June 1991, pp49-53
14. Hart, B.H. Liddell (1967), “Strategy”, Basic Books
15. Hoffecker, John and Goldenberg, Charles, (fall 1994), “Using the Balanced Scorecard to develop company-wide performance measures”, Journal of Cost Management, pp5-17
16. Hourigan, Chris (fall 2002), “Summary of the Balanced Scorecard: translating strategies into action”, University of South Florida
17. Ittner, C. D. and Larcker, D. F. (1998), “Innovations in performance measurement: Trends and research implications”, Journal of Management Accounting Research (10), pp205-238
18. Jalbert, T. and Landry, S. P. (2003), “Which performance measurement is best for your company?”, Management Accounting Quarterly (spring), pp32-41
19. Jenkins, Jennifer (fall 2004), “Summary of which performance measurement is best for your company?”, University of South Florida
20. Kaplan, Robert S. and Norton, David P. (1996), “The Balanced Scorecard: translating strategies into action”, Harvard Business School Press
21. Kaplan, Robert S. and Norton, David P. (2001), “The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment”, Harvard Business School Press.
22. Kaplan, Robert S. and Norton, David P. (2004), “Strategy map: converting intangible assets into tangible outcomes”, Harvard Business School Press.
23. Kaplan, Robert S. and Norton, David P. (Jan-Feb 1992), “The Balanced Scorecard – measures that drive performance”, Harvard Business Review, pp71-79
24. Kaplan, Robert S. and Norton, David P. (Jan-Feb 1996), “Using the Balanced Scorecard as a strategic management system”, Harvard Business Review, pp75-85
25. Kaplan, Robert S. and Norton, David P. (Sept-Oct 1993), “Putting the Balanced Scorecard to work”, Harvard Business Review, pp134-147
26. Kaplan, Robert S. and Norton, David. P. (1997), “Why does business need a balanced scorecard?”, Journal of Cost Management (May/June), pp5-10.
27. Kirby, J. Philip & Schmiesing, Sumner J. (April 2003), “Balanced Scorecards as Strategic Navigational Charts: How to Implement Rapid Sustainable Change“, Organization Thoughtware International & Visum Solutions, Inc.
28. Koistinen, Timo (2002), “Combined BSC and PM: Business Activity Monitoring”, QPR Software Inc.
29. Leopoldi, Rick (Mar 2004), “Developing and Implementing a Balanced Scorecard: A practical Approach”, RL Information Consulting Inc.
30. Lipe, M. and Salterio, S. (2000), “The balanced scorecard: Judgmental effects of common and unique performance measures”, The Accounting Review (July), pp283-298
31. Lothian, Niall, “Measuring Corporate Performance”, Heriot-Watt University, published by The Chartered Institute of Management Accountants, ISBN 0 948036 35 4
32. Lynch, Antoinette L. (spring 2002), “Summary of “Innovations in performance measurement: Trends and research implications”, University of South Florida
33. Maisel, Lawrence S. (summer 1992), “Performance measurement: The Balanced Scorecard approach”, Journal of Cost Management, pp47-54
34. McShane, S., Glinow, Von, “Organisational Behavior 2nd edition”, McGraw-Hill Irwin
35. Mintzberg, Henry (1994), “The Rise and Fall of Strategic Planning”, Basic Books.
36. Neely, Andrew and Adams, Chris and Kennerley, Mike (2002), “Performance Prism: The Scorecard for Measuring and Managing Business Success”, Financial Times Prentice Hall, 2002a.
37. Nickols, Fred (2003), “Strategy: Definition and Meaning”
38. Niven, Paul R. (2002), “Balanced Scorecard Step-by-Step”
39. Nørreklit, Hanne (2000), “The balance on the balanced scorecard--a critical analysis of some of its assumptions”, Management Accounting Research, Vol 11/1, 2000, pp65-89
40. Porter, Michael (1996), “What is a strategy?”, Harvard Business Review (November-December), pp61-78
41. Quartararo, JoAnn (summer 2002), “Summary of gaining strategic alignment: Making scorecards work”, University of South Florida
42. Rillo, Marko (2004), “Limitations of Balanced Scorecard”, Proceedings of the 2nd International Conference on Business Administration, 30-31.01.2004. University of Tartu. College of Pärnu
43. Saavedra, Carolina (summer 2002), “Summary of “Applying the balanced scorecard to small companies”, University of South Florida
44. Schneiderman, Arthur M. (2001), “How to build a balanced scorecard”, Handbook of Performance Measurement, Mike Bourne, Ed., Gee Publishing Ltd., London 2001 Chapter B2, ISBN 1 86089 824 6 (CD and loose-leaf), 1 86089 940 4 (loose-leaf only).
45. Schneiderman, Arthur M. (January 1999), “Why Balanced Scorecards Fail!”, Journal of Strategic Performance Measurement, Special Edition, p. 6.
46. Sola, Roberto (fall 2000), “Summary of Why does business need a balanced scorecard?”, University of South Florida
47. Steiner, George (1979), “Strategic Planning”, Free Press
48. Sumlin, Roger (2001),“Common Performance Management Challenges”, white paper of Development Dimension International
49. Taylor, Eileen Z. (spring 2004), “Summary of the balanced scorecard: Judgmental effects of common and unique performance measures”, University of South Florida
50. Thompson & Strickland, “Strategic Management: Concepts and Cases” (9th edition), Richard D. Irwin, Inc.
51. Treacy, Michael and Wiersema, Fred (Jan-Feb 1993), “Customer Intimacy and Other Value Disciplines”, Harvard Business Review
52. Tregoe, Benjamin and Zimmerman, John (1980), “Top Management Strategy”, Simon and Schuster
53. “Guidelines for implementing BSC”, 2001, white paper of QPR Software Inc.
54. http://www.opm.gov/perform/overview.asp
55. http://www.performanceassociates.co.nz/performance
56. http://www.agilemanagement.net/index.html
57. http://www.dpb.state.va.us/VAResults/Material/PerfMeas.pdf
58. http://www.valuebasedmanagement.net/methods_balancedscorecard.html










Chinese Literature:
1. 羅澤玉 “平衡計分卡之規劃與設計” 國立台灣大學會計研究所
碩士論文 民87.6
2. 曾琇瑩 “績效評核項目構建之研究 – 以中華電信北區分公司為例”
國立交通大學經營管理研究所 碩士論文 民88
3. 吳安妮,平衡計分卡之精髓、範疇及整合(上),會計研究月刊,
第211期,民國92年6月,第45頁。
4. 張萬鑫 “應用平衡計分理論於營造廠績效衡量制度之研究”
國立臺灣大學土木工程學研究所 碩士論文 民88
5. 李郁卿 “推動以均衡計分卡為基礎的績效管理制度之個案研究 – 以一
外商食品為例” 國立中山大學人力資源管理研究所 碩士論文 民90
6. 戴燈山 “平衡計分卡之規劃與設計--以合作金庫銀行為個案研究”
國立清華大學高階經營管理碩士班 碩士論文 民91
7. 張世欣 “企業績效獎酬系統建置之研究” 元智大學資訊管理研究所
碩士論文 民91
8. 曾慈君 “以平衡計分卡建構企業國際化之績效衡量模式”
長榮大學經營管理研究所 碩士論文 民91
9. 謝冠賢 “績效評估新工具-全方位績效看板” 會計研究月刊
第111期pp49-53
10. 吳安妮 , 周齊武, 施能錠, “探索實施平衡計分卡可能遭遇的問題”,
會計研究月刊, 第183期, 民國92年, 頁63-74.
11. 吳安妮, “公務機關實施「平衡計分卡」及「績效評估及管理」制度
之探討:以主計處會計作業小組為研究對象”, 民91年3月
12. 郭秀貴, “績效評估制度之發展與平衡計分卡概念”, 民國91年8月
dc.identifier.urihttp://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24633-
dc.description.abstract鑑於平衡計分卡之應用廣為學界研究及業界所推崇為一有效之管理工具以加強組織之策略發展,策略性之計畫與績效管理,本研究主要探討將其應用在一家國際航空快遞公司運務作業部之適用性以推動更好的績效。
除了探討策略、績效管理與平衡計分卡相關文獻外,本研究針對該國際航空快遞公司運務作業部現行之策略性計畫、績效評量與管理與予審視與檢討。同時,也將該公司運務作業部若要實施以平衡計分卡為導向之績效管理所面臨的不足之處與以探究。 相較於平衡計分卡之評量架構與重視組織策略之精神要義,該國際航空快遞公司以人員-服務-利潤的經營哲學為導向之績效評量與管理制度在運務作業門缺少顧客構面之評量,而在各個構面評量間之平衡也稍嫌不足。運務作業部仍有空間創造更好的績效。
組織之策略應著重於重要之議題上,而這些重要之議題則應該加以有效地管理。本研究在探討現狀與不足之處後,亦針對組織策略之加強、調整不同層級之績效評量架構和建構一個有效獎勵制度相結合之績效管理制度與予建議。 所有之探討與建議均著重於追求更佳之績效以持續該公司在業界的領先地位。
zh_TW
dc.description.abstractIn view that Balanced Scorecard is well recognized as a powerful tool for organizations to reinforce strategy development, strategic planning and performance management, this paper attempts to study its applicability in operations department of an International Air Express carrier and give recommendation for driving better performance.
In addition to literature review on the topics of strategy, performance management and Balanced Scorecard, the research reviews current status of strategy development, performance measurement and management systems in operations department of this air express carrier. It defines the gap given that company wants to implement Balanced Scorecard based performance management system. Compared with Balanced Scorecard framework and its essence of strategy focus and linkage, the study reveals that performance management guided by people-service-profit philosophy in operations department misses customer perspective and has unbalance among all perspectives. Opportunities are identified for better performance.
What matters, what strategy focuses, and what strategy focuses, what’s managed. This study also provides recommendation including reinforcement of strategy focus in organization, re-constructing performance measurement structure at all levels and performance management system with effective rewarding system linked to sustain success.
en
dc.description.provenanceMade available in DSpace on 2021-06-08T05:34:13Z (GMT). No. of bitstreams: 1
ntu-94-R91741009-1.pdf: 1167802 bytes, checksum: 95f95c065797308498bcefcd47712b84 (MD5)
Previous issue date: 2005
en
dc.description.tableofcontentsTable of Contents
Chapter 1: Introduction
1-1 Research Background and Motivation 9
1-2 The Purposes of Research 11
1-3 The Scope of Research 12
1-4 Research Process and Thesis Outlines 12
Chapter 2: Literature Review
2-1 Strategy, Strategic Planning & Management 14
2-1.1 Strategy 14
2-1.2 Strategic Planning 16
2-1.3 Strategic Management 19
2-2 Performance Management System 22
2-2.1 Performance 22
2-2.2 Performance Measurement 23
2-2.3 Performance Management System 28
2-2.4 Performance Rewarding System 32
2-3 Balanced Scorecard 36
2-3.1 Origin of Balanced Scorecard 36
2-3.2 Concept and Framework of Balanced Scorecard 37
2-3.3 Four Perspectives of Balanced Scorecard 40
2-3.4 Linkage of Balanced Scorecard Measures 49
2-3.5 BSC Based Performance Management System 53
2-3.6 BSC Implementation 65
2-3.7 Criticism and Limitation of Balanced Scorecard 78
Chapter 3: Case Study and Analysis
3-1 Background of Intl Express Company 82
3-2 Mission, Vision, and Strategies 84
3-3 Operations Process & Flow Research 89
3-4 Operations Performance Measurement and Management 93
3-5 Operations Rewarding System 103
Chapter 4: Recommendation for Developing BSC-Based
Performance Management System
4-1 Reinforcement of Strategy-Focus Organization 107
4-2 Development of BSC-Based Performance Measurement Structure 110
4-3 The Linkage to Performance Appraisal and Rewarding System 118
4-4 Communication and Implementation 120
Chapter 5: Conclusion & Limitation
5-1 Conclusion 122
5-2 Research Limitation 124
5-3 Research Contribution 125
5-4 Suggestion for Future Research 126
Reference:
English Literature 127
Chinese Literature 132
dc.language.isoen
dc.subject績效管理zh_TW
dc.subject評衡計分卡zh_TW
dc.subject策略zh_TW
dc.subjectBalanced Scorecarden
dc.subjectPerformance Managementen
dc.subjectStrategyen
dc.titleA Study of the Applicability of Balanced Scorecard Based Performance Management System for an International Air Expresss Carrieren
dc.typeThesis
dc.date.schoolyear93-1
dc.description.degree碩士
dc.contributor.oralexamcommittee翁崇雄,朱文儀
dc.subject.keyword評衡計分卡,策略,績效管理,zh_TW
dc.subject.keywordPerformance Management,Balanced Scorecard,Strategy,en
dc.relation.page132
dc.rights.note未授權
dc.date.accepted2005-02-02
dc.contributor.author-college管理學院zh_TW
dc.contributor.author-dept商學研究所zh_TW
顯示於系所單位:商學研究所

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