平衡計分卡(balance scorecard ,BSC)此一被哈佛大學商學院評為近75年來最具影響力的管理概念之一,在國外已有相當多的企業實施成功,而國內則處於萌芽階段,部份企業已陸續導入,且宣稱成功的案例亦不在少數。本研究以某家升四技二專補習班為個案研究對象,探討其現行營運概況及產業現況及未來發展,並透過個案補習班之SWOT分析,制定能夠達成其願景之策略,進而為其規劃、設計一套具有全方位管理功能之平衡計分卡,以幫助個案補習班提升其經營績效。研究結論如下: 一、個案補習班現行管理制度 (一) 空有願景卻無具體實施之策略。 (二) 績效評估指標過於狹隘,缺乏公平性。 二、平衡計分卡對個案補習班之助益 (一) 擬定具體策略,並轉化成行動方案。 (二) 績效驅動因素與成果量度之因果關係之建立。 (三) 策略目標需跨部門達成,可促進部門合作。 (四)建立平衡計分卡制度以因應產業未來之變化。
The balance scorecard has been the most influential concept of management for 75 years evaluated by the commercial college of Harvard. The concept has been carried out successfully in many foreign industries. Contrary to the foreign ones, it is only up to the starting step in Taiwan. However, some industries have adopted blance scorecard gradually and worked. Therefore, in this research, I intend to explore the general situation and development of one cram school aiming to help students attend to the Four-year Institutes of Technology and Two-year Junior Colleges. Besides, I will adopt the analysis fo SWOT to make the strategies of accomplishing the goals of the cram school. Furthermore, I’ll design a balance scorecard with various functions of management. By doing so, this cram school may be improved. The results of this research are shown as follows: 1. The original system of management of the cram school: (1)It only has goals, but no strategies of accomplishing them. (2)The scale perforemance measurement indicator used isn’t fair enough. 2. The benefit of balance scorecard to the cram school: (1)It can make the strategies and turn them into the practical projects. (2)It can establish the caused-and-effect relation of performance driving factors and results. (3)It can make the departments cooperate. (4)It can be applied to the future of industry.