NCHU Course Outline
Course Name (中) 平衡計分卡與績效管理(7046)
(Eng.) Balance Score Card and Performance Management
Offering Dept Department of Accounting
Course Type Elective Credits 3 Teacher HSU,YUN-SHENG
Department Department of Accounting / Graduate Language Chinese Semester 2026-SPRING
Course Description 平衡計分卡(BSC)是由哈佛大學Laplan教授及Norton博士於1992年所提出,BSC是一個全方位的績效衡量架構,將企業的願景與策略轉換成一套前後連貫的衡量指標。課程內容分為四個部分:首先介紹績效衡量指標的概念,以及平衡計分卡的觀念與架構。其次,由平衡計分卡的構成要素開始,討論如何按部就班導入平衡計分卡。第三部分為討論如何將平衡計分卡融入組織管理制度並成為有效的管理工具。最後,透過個案討論整合BSC相關的概念與應用。
Prerequisites
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
了解平衡計分卡的觀念與架構,將平衡計分卡融入組織管理制度並成為有效的管理工具。
6.Independent Problem-Solving
100
Lecturing
Discussion
topic Discussion / Production
Oral Presentation
Attendance
Written Presentation
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 1. 績效衡量與平衡計分卡概念
Week 2 2. 關鍵成功要素與企業價值創造
Week 3 3. 平衡計分卡的導入基礎
Week 4 4. 財務構面
Week 5 5. 顧客構面
Week 6 6. 企業內部流程構面
Week 7 7. 學習與成長構面
Week 8 8. 個案討論
Week 9 9. 連結量度與策略
Week 10 10. 組織結構與策略
Week 11 11. 個案討論
Week 12 12. 策略地圖
Week 13 13. 如何導入平衡計分卡
Week 14 14. 個案討論
Week 15 15. 如何將平衡計分卡融入組織管理制度
Week 16 6. 個案討論Ϲ. 個案討論Ϻ. 個案討論
self-directed
learning

Evaluation
討論與報告(課程參與程度50% ,期末報告 50%)
Textbook & other References
講義
Teaching Aids & Teacher's Website

Office Hours

Sustainable Development Goals, SDGs(Link URL)
 include experience courses:N
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Update Date, year/month/day:None Printed Date, year/month/day:2026 / 5 / 31
The second-hand book website:http://www.myub.com.tw/