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A research for development of the balanced scorecard based on customer and process analysis.

基于顾客和流程分析的平衡计分卡开发研究

基本信息

批准号：
11630144
负责人：
OGURA Noboru
金额：
$ 1.28万
依托单位：
Tsukuba University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1999
资助国家：
日本
起止时间：
1999 至 2000
项目状态：
已结题

项目摘要

The purposes of this study is to identify significant differences of customers and logistic processes among the industries from viewpoints of the balanced scorecard (BSC) and to develop an customizing approach according to those industrial factors.In the first step of this research, I made a survey research by sending questionnaires to the 370 companies in the industries ob bank, security trade, and insurance. By the inspection to the suvey no significant difference among the companies was observed in the perspectives of customer and internal process but it is verified that the foreign companies had different customer strategy from Japanese companies and that performance indicators employed in those companies were related to the customer strategy. The result of this survey was published as a research paper.In the second step of the research, I conduct another survey research to the 930 manufacturing companies. This survey focused on internal process the companies from a viewpoint of supply-chain management and planning aspect of those logistic processes. The hypotheses of the stuvey research was expressed in the chapter 3 of this report and results of the statistical analysis of surveyed datum was in the chapter 4. I am preparing a research paper on the role of planning process in the BSC and continue to analyze surveyed datum.I wrote a research paper to demonstrate a concept relating BSC to the corporate valuation model. This paper is included in the chapter 5 of this report, and will be published in a research journal forthcoming.

本研究的目的是从平衡计分卡的观点，找出不同产业间顾客与物流流程的差异，并针对这些产业因素，发展一套客制化的方法。通过对调查结果的检验，虽然在顾客和内部流程两个方面没有发现显著差异，但验证了外资企业与日本企业的顾客战略不同，并且外资企业所采用的绩效指标与顾客战略相关。在第二步的研究中，笔者对930家制造业企业进行了问卷调查。本次调查从供应链管理和物流流程规划的角度关注企业内部流程。第三章阐述了研究假设，第四章对调查数据进行了统计分析。我正在准备一份关于计划过程在平衡计分卡中的作用的研究论文，并继续分析调查数据。我写了一份研究论文来证明平衡计分卡与企业评估模型之间的关系。本文载于本报告第5章，并将发表在即将出版的一份研究期刊上。