BSC在集团内部责任中心绩效评价之研究 －以W集团公司为例.pdfVIP

BSC 在集团内部责任中心绩效评价之研究－以 W 集团公司为例 Abstract With huge fluctuations in the business environment, the competitions between various companies are becoming increasingly tense. In order to survive in such an environment, companies have to practice possible management models in strategic to cut down operating costs, to improve performances and to enhance competitiveness. Each one of them has no choice but to adopt strategic mode for business management, by which they can integrate not only the company’s but also the employees’ interest together. It can be expected that under the appropriate accountability and stimulation, the company could utilize limited economic resources to create the highest profit margin for the organization as a while, in a most effective way. Specifically, in the line of Taiwan plastic industry, most of the firms which are small or medium sized, encounter with daily surging expenses but have no way to regulate the product price to fit in the environmental influence. What’s worse, they operating performances suffered in the recent financial crisis, which drove them to find possible ways to survive. Among all the effective management tools, responsibility center has been viewed as one of the best in challenging operating environment changes, since it has been proved to create better performances by properly employee stimulation. In this paper, we studied the W Group using relevant theories concerning responsibility center. We try to explain how W Group put responsibility center into practice using responsibility accountability; we also analyze the problem of concept of rights an