進口汽車代理商平衡計分卡之設計

IKaplanandNortonIIAbstractNowadaysthesocietychangessorapidlyandautomobilesbecomethesimplesofsuccessinbothstatusandpersonalwealth.Duetotheincreaseindemand,thecompetitioninautomobilemarketisout-raged.Thus,theautomobilemarketbecomesaworldthatwinnertakesall.Becausetheagentsofimportedautomobilewillfacetheeffectsonnuminousimpactsandamorecompetitiveenvironment,itisessentialforthemanagerstogoonestepaheadintheirmanagementskills.Managersrelyonamoreintegratedmanagementsystemandvaluationindicatorforperformancemeasurement--thebalancedscorecard.AccordingtothebalancedscorecardbroughtbyKaplanandNorton(1996),organizationscantransfertheirmissionsandstrategiesintoconcretedobjectivesandmeasures.Thereforethewholeorganizationwillenforcethemissionandstrategieswithaheart.Thisstudytargetsontheagentsoftheimportedautomobiles.Throughcomprehensivedatacollectionsandinterviews,thisstudyhopestoachievetheseobjectives:1.Tounderstandtherelationsbetweenthestrategyobjectivesoftheimportedautomobileagentsandthefouraspectsintheirbalancedscorecards.2.Tounderstandtheperformancemeasurementindicatorsoftheimportedautomobileagentsthroughinterviews.3.Tounderstandtherelationshipsbetweenalltheaspectsfortheimportedautomobileagentsandhowthedesignoftheincentivecompensationsystemalignswiththebalancedscorecards.4.Usetheresultsofthisstudytoprovideproperindictorsfortheimportedautomobileagentsandthereforethecasecompaniescanfindouttheirstrategicnichestoachieveorganizationmissionfortheimportedautomobileagents.Theconclusionandsuggestionsofthisstudyare1.ThecasecompaniesshouldadoptbalancedscorecardstosolvetheirIIIencountersassoonaspossible.2.Thedesignofthebalancedscorecardsfortheperformancemeasurementshouldalignwithorganizationalandindividualobjectivesandeffectivelyenforcethebalancedscorecards.Thecasecompaniesshouldbuildlearningandfeedbacksystemsandadjustwiththeirstrategiesafteradoptingthebalancedscorecards.Keywordbalancedscorecard,importedcardistributors,performancemeasurementIV………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………….…………67………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………V………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………VI………………………………………BSC……………………………………………………………………………………………………………………………………………………………………………………………………………………1FordVolvoBMWRoverRoverBMWChryslerKIA2HynudoDaewooVWWTOWTO3KaplanandNorton4567EvansquantitativequalitatevequantitativevariablesqualitatevevariablesfinancialnonfinancialEcclesandPyburnGonsalvesandEilerprecedentmeasures8GonsalvesandEiler(1996)JohnsonandKaplan9Booth10MichaelPorterCorporatestrategy11BusinessstrategyFunctionalstrategyAskermarketorientationproactiveentrepreneurship12KaplanandNorton1996211321R&DKaplan,R.S.andD.P.Norton.1996.ThebalancedscorecardTranslatingstrategyintoaction.MassachusettsHarvardBusinessSchoolPress52.KaplanandNorton1996Kaplan,R.S.andD.P.Norton.1996.ThebalancedscorecardTranslatingstrategyintoaction.MassachusettsHarvardBusinessSchoolPress68.14KaplanandNorton1996innovationprocessoperationprocesspostsaleservicKaplan,R.S.andD.P.Norton.1996.ThebalancedscorecardTranslatingstrategyintoaction.MassachusettsHarvardBusinessSchoolPress96KaplanandNorton199625Kaplan,R.S.andD.P.Norton.1996.ThebalancedscorecardTranslatingstrategyintoaction.MassachusettsHarvardBusinessSchoolPressp129.15KaplanandNorton2001KaplanandNorton200116V.S17””18””1920””33122112322195450MBO21488%23KaplanandNortonRobertS.KaplanandDavidP.Norton,PuttingtheBalancedScorecardtoWork,HarvardBusinessReview,Sep-Oct1993,p.13924BSCBSCBSCABCBSCABCAndersonAndersonABCABCShieldsShieldsABCABCBSCOlveetal.Olveetal.BSCLingle&SchiemannLingle&SchiemannIttner&LarckerIttner&LarckerBSC25Olveetal.Lingle&SchiemannIttner&LarckerBSC26RockwaterDruckerRockwaterforecastreliability272-728293031Yin32Yin3334354-13625-6””ProductsPromotionsPricingPlaces3738KaplanandNorton39brandequity40Kotler41Thompsonstartupgrowthmaturitydecline42KaplanandNorton43allowablecost44FinancialPerspectiveKaplanandNortonWhite4546Targetcost4748lllllllCustomerPrespectiveKaplanandNorton49valuepropositions5051LovelockJ.D.PowerServicePeformanceServiceAdvisorProblemsExperiencedFacilityAppearance52ServiceTimingEstimate&RepairWorkllllllll53InternalBusinessPerspectiveKaplanandNortonKaplanandNorton5455lllllll56InnovationandLearningPrespectiveKaplanandNortonKaplanandNorton57KaplanandNorton5859lllllllll60(2001)(2000)(2000)(1998)6162KaplanandNortonCausalEffect6364..............................................................................................................................................................................................................................................------------------------------------------------------------------------------------------------