平衡計分卡(BSC)於航空業績效評量應用之探討 - 以個案航空公司為例

Abstract

Effective performance management is crucial to any sucess of an organization. Traditional performance evaluation generally focus on financial performance, process control, or individual performance seperately,which is not sufficient to generate the overall perception of the corporate performance. This disadvantage is far more obvious since the emergence of knowledge economy. Balanced scorecard is recognized by HARVARD BUSINESS REVIEW as the most powerful management tool in 75 years, which includes each performance variables as long term and short term, financial and non-financial, lagged and leading indicators. So a linkage between corporate strategy and performance evaluation system is developed, also makes performance evaluation system as the major mechanism of strategy success. Once performance management is realized by daily operations, corporate could henceforth more focuse on the strategy and reach the goal. So purpose of this thesis is how to introduce balanced scorecard to airlines. This thesis is case-study-oriented. Through the industrial study of international commercial aviation and target airlines operations analysis, this thesis develops the linkage between the corporate strategy and project strategy for possibility analysis of balanced scorecard applied to target airlines. Although the pilot test of target airlines’ balanced scorecard is still in process. Following effects are already realized at the initial stage. 1. Balanced scorecard as the platform of corporate strategy management and resource management. 2. Balanced scorecard as the tool of fine tune for operations magement processes. 3. Fine tune of operations performance of outsourcing service company. Balanced scorecard fits any corporate strategy. Not only operation management processes, but also the customer management processes and innovation processes could be applied to balanced scorecard.