The Research of Using Balanced Scorecard on Performance Management for Aerospace Industrial District Development-a case study of company A
|關鍵字:||航太工業區;平衡計分卡;績效管理;績效評估;aerospace industrial district;balanced scorecard;performance management;performance appraisal|
The balanced scorecard is the vision and the strategy take the enterprise as a center, emphasized the financial, the customer, the enterprise internal flow and the personnel learning and growth and so on four construction dimensions performance measurement, simultaneously the finance and also the non-finance various measurement, suits the company to manage measurement of the performance. This article is take the company A invests in aerospace industrial district as the research case,using the balanced scorecard related targets to evaluate the key factors for the company’s investment in aerospace industrial district. The findings showed that the case company’s financing plan with net present value NPV = 6.7%> 0, the current value return rate =7.73%> reasonable return rate 6.70%, the internal return rate IRR=9.05%, and the financing plan is feasible, is worth investing; The customer degree of satisfaction and the loyalty reach above the anticipated target, the land price has the competitive advantage; The internal flow takes the sale network by this company nation each business point, and the customer response time completes in one day; In the study & growth aspect, this company has the high school record proportion to reach above 90%, and has outstandingly is subject to duty above population 10%. The above findings showed the company A in the customer, the enterprise internal flow and the personnel learning & growth aspect has the good performance management, However according to findings, the company A in the period of aerospace industrial district development , the shareholder rights and interests terminal velocity drops, the revenue reserves sum total for the negative number, business net profit to decrease progressively, the cash flow pure benefits for the negative value, the short money and the current liability increases, by which explaining that its financial structure is not perfect, in addition, privately owned shares affects the company to manage as well as has the company scandal to suffer from sending the media by disadvantageous report and to destroy the corporate image, the plan stops and the investment defeat. This research may provide the examides for others to invest in the aerospace industrial district.