在1992年由哈佛大學教授Kaplan與諾朗諾頓研究所當時最高執行長Nolan Norton所提出的平衡計分卡，在學界與業界經過許多的實證研究，除了保留原本傳統的財務衡量構面，亦納入了顧客構面、企業內部流程構面及學習成長構面。它以連結的方式驅動了未來績效量度，來彌補單以財務構面僅能衡量歷史績效所不足的區域。 本研究以國內知名鋼鐵集團新成立之公司中之軋鋼廠為研究對象，採用平衡計分卡之手法進行推導其管理模型，透過訪談、資料收集的方式，歸納、推導出其明確之策略方向，期能降低新、舊文化之間之衝突，進而能使每位員工能夠盡其所能的在工作崗位上表現，完成成立新公司之使命。 There are many research studies in both academic and practical fields, the Balance Scorecard theory, which developed by Harvard University Kaplan Professor and Nolan Norton Institute CEO Nolan Norton In 1992,not only has financial perspective, but also involve customer perspective、internal business process perspective and learning and growth perspective. The Balance Scorecard theory link perspectively to drive the future performance and also cover the weakness that only used financial perspective measure performance. This research case is base on a famous rolling mill department of steel group in Taiwan, using the Balance Scorecard theory to build the management model. Reducing the conflicts between the new and old company culture by interviewing people and collecting data to find a clear strategy direction. eventuality, every staff can improve their performance in job and reach the new company goal.
