1. Instructor : 陳姿青 Presenter : 陳奕嘉
The application of BSC model to guide the Hi-Tech company strategic management - A case study of Acer
Instructor : 陳姿青 Presenter : 陳奕嘉

2. CONTENTS
INTRODUCTION
LITERATURE REVIEW
RESEARCH METHODOLOGY

3. INTRODUCTION
Many high-tech corporations confront the challenges of increased competition and highly unpredictable business environment, therefore they are seeking new ways to evaluate performance and better meet their goals.
(Missroon,1999)

4. INTRODUCTION
Among the various new management tools that have been devised, the BSC (Balanced Scorecard) has been found to be a highly effective tool for helping corporations in their decision-making processes.
(Missroon,1999)

5. INTRODUCTION
The BSC offers not only financial measures but also non-financial measures.
(Kaplan & Norton, 1992,1993)

6. INTRODUCTION
In light of its potential effectiveness, the BSC model continues to be revised and updated in order to enhance its applicability to different corporations and operating environments.
(Cobbold & Lawrie, 2002)

7. LITERATURE REVIEW Conceptual Framework of the BSC
Origins and Evolution of BSC
The BSC was originally designed to be a comprehensive
tool that allowed managers to directly monitor their
companies’ performance by acknowledging several
perspectives at the same time.
In order to increase the ease of using the should be
limited to four specific perspectives: financial, customer,
internal business, and innovation and learning (this
measure was renamed learning and growth).
(Kaplan & Norton, 1992,1993)

8. LITERATURE REVIEW Conceptual Framework of the BSC
Three Generations of BSCs
Cobbold and Lawrie described three generations of BSCs
Each subsequent generation was created to eradicate the
flaws and limitations of their predecessors.

9. LITERATURE REVIEW First generation scorecard
Four Perspectives of the First Generation BSC

10. LITERATURE REVIEW First generation scorecard
Financial perspective: deal with how the company has
succeeded in achieving profitability and increasing
shareholder value.
Customer perspective: How do customer view the
organization?
(Kaplan & Norton, 1992)

11. LITERATURE REVIEW First generation scorecard
Internal business perspective: What must the
organization do to fulfill the needs of the customers.
Learning and growth measures deal with the issue of
how the organization can continue to improve itself in
order to contribute to the success of the organization.
(Kaplan & Norton, 1992)

12. LITERATURE REVIEW Second generation scorecard
The practical difficulties of identifying the specific
measures and the clustering of the measures into the
four perspectives for companies undermined the
creation of the second generation BSC.
(Kaplan & Norton, 1993)

13. LITERATURE REVIEW Second generation scorecard
Chain of Causal Linkages in BSC Context

14. LITERATURE REVIEW Second generation scorecard
According to Kaplan and Norton, use of the BSC
enables managers to link long-term strategic goals with
short-term business processes at all levels of the
organization.
Realizing the vision
Transmitting the strategy
Planning business strategies
Offering feedback and learning
(Kaplan & Norton, 1996)

15. LITERATURE REVIEW Third generation scorecard
The third generation scorecard originated with the
inclusion of an additional design element at the end of
the process of the creation of the BSC during the late
1990s.

16. LITERATURE REVIEW Third generation scorecard
The new components of a third generation BSC in the
sequence are as follows:
Create a destination statement
Identify strategic objectives
Assign the strategic objectives to the four different perspectives
Select and/or construct measures
Cobbold and Lawrie (2000)

17. LITERATURE REVIEW Applications of the BSC
According to Anderson et al.(2000), the BSC can be
utilized to fulfill various strategic management objectives.
Helping management to focus on specific strategic objectives.
Promoting the integration of strategic objectives and organizational performance.
Ensuring investment of time and resources in activities identified as top priorities.
Highlighting the importance of engaging in the continuous process of change and learning.
Ensuring the compatibility of goals and rewards within the organization.

18. RESEARCH METHODOLOGY Research Design
The research design of this study was a case study
analysis of high-tech corporation – Acer. Using a
qualitative analysis of current literature.
This analysis would thus indicate whether the BSC is
an effective strategic management tool that can help
corporations to establish strategic linkages between
their organization goals and the management of their
business processes.

19. RESEARCH METHODOLOGY Data Collection
Data for this study were gathered from articles on the
Internet and journals.

20. RESEARCH METHODOLOGY Data Analysis
The strategic objectives and the business re-engineering efforts for each of the companies were presented.
These business re-engineering efforts were analyzed within the four perspectives of the BSC to determine its effectiveness as a strategic management tool.

21. Thank You for Your Listening!!