Integrating Balanced Scorecard with Intellectual Capital to Build Performance Evaluation Model for a Liner Shipping Industry
| Autor: | Wen-Cheng Lin, 林文晟 |
|---|---|
| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 A rapid change in information technology and business management, enterprises face more competitions and challenges in Twenty-first century. Strategy management is the key factor for businesses to survive, so managers should plan a performance evaluation management system. A good performance evaluation method not only helps businesses to achieve correct target, but also communicates organization culture. Unfortunately, current performance evaluation management mostly focuses on financial indicators for performance evaluation without taking innovation and customer satisfaction into consideration. However, there are still evaluation systems such as Balanced Scorecard and Intelligence Capital that pay attention to both financial and non-financial indicators. Though Balanced Scorecard and Intellectual Capital can support cost analysis or control management, they lack quantified indicators to fully express the performance. So, some evaluation tools, such as Data Envelopment Analysis, Analytic Hierarchy Process, or Fuzzy Set Theory, have been well developed to overcome the above mentioned drawbacks. The purpose of this research is to develop a new performance evaluation system based on four dimensions of Balanced Scorecard by integrating both financial and non-financial approaches with the DEA, AHP, and Fuzzy Set theory. This model could improve the shortcoming of the current performance evaluation that only focuses on financial indicators. Furthermore, it can improve the performance evaluation for linear shipping industry. Key Words: Balanced Scorecard (BSC), Intellectual Capital (IC), Data Envelopment Analysis (DEA), Analytic Hierarchy Process (AHP), Fuzzy Set Theory, Linear Shipping industry. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|