应用思维程序与平衡计分卡于企业之问题分析与解决 - 明新科技大学 ....pdfVIP

32 pp.311-330 Volume 32, Minghsin Journal, August 2006 — 1∗ 1 葉 1 理 略理理略理 SWOT 力 略 Dr.Goldratt 理論理領良 量Robert Kaplan David Norton ─ 籠略 理論兩理 理例行 理論 The Problem Analysis and Solving by Using TOC Thinking Processes and Balanced Scorecard—A case study Sheng-Hung Chang1 Hsiao Ching Yeh1 1 Minghsin University of Science and Technology Abstract Strategy management plays an important role in modern organizations. The most widely used in strategic planning and problem solving tools, such as SWOT, Five-Power Analysis and Key Success Factor etc., are not to produce a remarkable effect. Theory of Constraint’s (TOC) Thinking Processes (TP) developed by Dr. Goldratt has been proven successful in problem solving. However, as a new approach, TP method as its current stage of development is still not a perfect solution to strategic management. Balanced Scorecard (BSC) proposed by Robert Kaplan and David Norton provides a framework for managing strategy that enables organizations to clarify their vision and strategy and translate them into action in 1990s. But only part of original BSC theory has been put into practice step. In this research, the management framework will be established of Thinking Processes and BSC management systematically. A real world case will be used to verify the feasibility of this framework. Keywords Theory of Constraints, Thinking Processes, Balanced Scorecard ∗ 理 路 1 Tel 03-5593142 3224 Fax 03-5595142 E-mail shchang@.tw 32 , Volume 32, Minghsin Journal 葉 論 勒(Alfred Chandler) 1962 年略(Strategy and Structure) 略略連串 行[Alf