A Study on the Balanced Scorecard Implementation inthe Case of a Handmade Beverage Firm
| Autor: | LIN, HUI-CHEN, 林惠貞 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 In recent years, companies have implemented a balanced scorecard system. The original balanced scorecard is a comprehensive tool for assessing employee performance. Later, it was found that the system is not only a measure of performance, but also an excellent tool for corporate strategy implementation. The implementation of the balanced scorecard is a trend. The case is also one of the followers in this trend, so this paper explores the rationality of its system design and provides some recommendations. After checking its system, it found that there are many omissions. For example, the financial personnel doubled as procurement, which violated the principle of internal control and leaded to the fraud easily. In recent years, the firm opened a lot of branch stores, but the new store manager lacked the sufficient experience, and the staff training was obviously insufficient. As a result, the inventory of raw materials was seriously short, because the acceptance procedures of the raw materials were not implemented, which maked it impossible to attribute the deterioration of the materials to any unit.Finally, the head office had to bear the loss. In addition, the information system uesed in the head office was incompatible with one in the branch store. Besides, the stores need to manually input the data to the head office, that is, the head office can't know the status of the branch in time. Moreover, the head office built the POST system for the store previously, but it is not stable, and the Linux programming language will be deactivated in the future, so the firm will not continue connecting with Linux. In addition, many new directly-managed stores were opened in recent years, but there were the heavy losses. The development department was responsible for planning the opening of the store, and the operating department was in charge of the operation in s stores, so two department passed the buck each other because of were the unclear areas of responsibility between two departments. In fact, countless management errors occured in the companies. At present, handmade beverage is prevalent, the external environment is good, and gross profit of the beverage is high. Although the internal management is broken with a lot of waste in the firm, the management in the case has the oppotunity to reform the enterprise and establish appropriate and adequate internal training system. A thousand miles begins with a single step. The firm may be suceed in the future if they want to correct the management. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|