進階搜尋


 
系統識別號 U0026-0812200911545814
論文名稱(中文) An empirical study for exploring the relationship between Balanced Scorecard and Six Sigma programs
論文名稱(英文) An empirical study for exploring the relationship between Balanced Scorecard and Six Sigma programs
校院名稱 成功大學
系所名稱(中) 國際管理碩士在職進修專班(IMBA)
系所名稱(英) International Master of Business Administration(IMBA)
學年度 94
學期 2
出版年 95
研究生(中文) 鄭明月
研究生(英文) Ming-Yueh Cheng
電子信箱 imba95@yahoo.com.tw
學號 ra792113
學位類別 碩士
語文別 英文
論文頁數 75頁
口試委員 指導教授-潘浙楠
召集委員-林清河
口試委員-吳清在
中文關鍵字 none 
英文關鍵字 Analytical Hierarchy Process (AHP)  Balanced Scorecard (BSC)  Six Sigma  Delphi method 
學科別分類
中文摘要 none





英文摘要 The purpose of this study is to explore the relationship between Balanced Scorecard
(BSC) and Six Sigma programs and to point out the critical issues for implementing a
BSC program. Delphi method and Analytical Hierarchy Process (AHP) are used to
conduct the questionnaire survey. Having experience/knowledge in implementing both
BSC and Six Sigma programs, seven well-known companies in Taiwan were selected to
participate two rounds of survey.
The analysis results suggest that the implementation experience of a Six Sigma
program helps in launching BSC, while the number of years in implementing Six Sigma
program has no significant impact in launching BSC. Moreover, the ranking of six
perspectives and eighteen (18) critical decision criteria highlighted in this research may
serve as a useful reference in setting up an effective action plan for launching BSC.



論文目次 ACKNOWLEDGEMENTS………………………………………………………………………………I
ABSTRACT……………………………………………………………………………………….II
TABLE OF CONTENTS……………………………………………………………………….III
LIST OF TABLES…………………………………………………………………………….VI
LIST OF FIGURES…………………………………………………………………………….V
CHAPTER ONE   INTRODUCTION……………………………………………………………1
 1.1 Research Background and Motivations……………………………………….1
 1.2 Research Objectives……………………………………………………………….2
 1.3 Research Procedure…………………………………………………………………3
 1.4 Research Structure…………………………………………………………………3
CHAPTER TWO   LITERATURE REVIEW……………………………………………………5
 2.1 The Six Sigma Program………………………………………………………….5
  2.1.1 Definition of Six Sigma Program………………………………………5
  2.1.2 Implementation of Six Sigma Program…………………………………8
 2.2 The Balanced Scorecard………………………………………………………….11
  2.2.1 Definition of the Balanced Scorecard (BSC)………………………11
  2.2.2 Implementation of Balanced Scorecard…………………………………12
 2.3 The Relationship of Balanced Scorecard and Six Sigma Programs…14
CHAPTER THREE   RESEARCH DESIGN AND METHODOLOGY……………………………17
 3.1 The Research Design………………………………………………………………17
 3.2 Research Methodology………………………………………………………………19
  3.2.1 The Delphi Method……………………………………………………………19
  3.2.2 The Analytic Hierarchy Process (AHP) ………………………………22
 3.3 The Hierarchical Structure…………………………………………………….25
  3.3.1 Construction Procedure of Hierarchical Structure……………….25
  3.3.2 The Decision Criteria of Hierarchical Structur…………………26
 3.4 Questionnaire Design………………………………………………………………30
 3.5 Data Analysis……………………………………………………………………….31
CHAPTER FOUR   RESEARCH ANALYSIS AND RESULT…………………………………32
 4.1 Descriptive Analysis………………………………………………………………32
  4.1.1 Data Collection……………………………………………………………….33
  4.1.2 Characteristics of Participants’ Companies and Participants…34
 4.2 Weight Analysis………………………………………………………………………35
  4.2.1 Weight Analysis Result of Round-One Survey Questionnaire……36
  4.2.2 Weight Analysis Result of Round-Two Survey Questionnaire……39
 4.3 Model Analysis……………………………………………………………………….41
  4.3.1 Opinion Stability Analysis…………………………………………………42
  4.3.2 Pareto Analysis…………………………………………………………………45
 4.4 Discussion on Critical Issues…………………………………………………50
 4.5 Ranking of Perspectives and Testing Hypotheses……………………….53
  4.5.1 Overall Evaluation…………………………………………………………….53
  4.5.2 Ranking of Perspectives…………………………………………………….54
  4.5.3 Summary of Hypothesis Testing Result…………………………………56
CHAPTER FIVE   CONCLUSIONS AND SUGGESTIONS…………………………………….57
REFERENCES……………………………………………………………………………………….59
APPENDIXES……………………………………………………………………………………….63
 Appendix-1: Questionnaires of Round-One Survey……………………………….63
 Appendix-2: Questionnaire of Round-Two Survey…………………………………63
參考文獻 REFERENCES
Adler, M., & Ziglio, E. (1996). Gazing into the oracle: The Delphi method and its
application to social policy and public health. London: Jessica Kingsley Publishers.
Antony, J. (2000). Ten key ingredients for making SPC successful in organizations.
Measuring Business Excellence, 4(4), 7-10.
Baker, G., & Maddux, H. (2005). Enhancing organization performance facilitating the
critical transition to a process view of management. S.A.M. Advanced Management
Journal, 70(4), 43-60.
Brewer, P. C., CPA, & Eighme, J. E. (2005). Using six sigma to improve the finance
function: Here are some tips for success. Strategic Finance, May, 27-33.
Brockhoff, K. (1975). Evaluation: performance of forecasting groups, in Harold A.
Linstone and Murray Truoff, Eds. The Delphi method: Techniques and applications.
(pp. 291-321). Addison-Wesley, Reading, Mass.
Chen, S. C., Chen, K. S., & Hsia, T. C. (2005). Promoting customer satisfactions by
applying six sigma: An example from the automobile industry. The Quality
Management Journal, 12(4), 21-33.
Cheng, H. P. (2002). Developing an ISO 14000 environmental performance evaluation
system by nominal group technique. Unpublished master dissertation, Yuan-Ze
University, Taiwan.
Cheng, J. H. (2001). Indexes of competitive power and core competence in selecting
Asia-Pacific ports. Journal of the Chinese Institute of Transportation, 13(1), 1-25.
Chin, K. L., & Kon, P. N. (2003). Key factors for a fully online e-learning mode: a
Delphi study. In Crisp, G., Thiele, D, Scholten, I., Barker, S., & Baron, J. (Eds.),
Interact integrate impact: Proceedings of the 20th annual conference of the
Australasian society for computers in learning in tertiary education (ASCILITE) (pp.
589-592). Australia: ASCILITE.
Chu, C. S. (2002). Obstacle of launching 6σ and solutions of obviating obstacle. Learning
Development, June, 106-114. [In Chinese]
Chung, W. Y. (2003). Using the balanced scorecard to developing the performance
indicators of supply chain management: A Delphi study. Unpublished master
dissertation, National Chengchi University, Taiwan. [In Chinese]
Dalkey, N., & Helmer, O. (1963). An experimental application of the Delphi method to
the use of experts. Management Science, 9, 458-467.
Delbecq, A. L., Van de Ven, A. H., & Gustafson, D. (1975). Group Techniques for
program planning: A guide to nominal group and Delphi. Chicago: Scott Foresman.
Doke, E. R., & Swanson, N. E. (1995). Decision variables for selecting prototyping in
information systems development: A Delphi study of MIS managers. Information &
Management, 29, 173-182.
Dunn, W. N. (1994). Public policy analysis: An introduction (2nd ed.). Englewood Cliffs,
New Jersey: PrenticeHall.
Eckes, G. (2000). The six sigma revolution. New York: John Wiley and Sons.
Goldfrey, A. B. (2004). From the top: Xerox’s leadership commitment. ASQ Six Sigma
Forum Magazine 3(4), 14-15.
Gumbus, A., & Lyons, B. (2002). The balanced scorecard at Philips electronics. Strategic
Finance 84 (5), 45-29.
Gupta, P. (2005). The six sigma performance handbook (six sigma operational methods).
New York: McGraw Hill.
Harry, M., & Schroeder, R. (2000). Six sigma: The breakthrough management strategy
revolutionizing the world’s top corporations. New York: Currency Publishers.
Helmer O. (1983). Looking forward: A guide to futures research. Canda: Sage
Publications, Beverly Hills.
Huang, W. Y. (1995). Public attends the establishment of public policy—The promotion
process of the Kaohsiung Wei-Wu camp urban park. Unpublished master
dissertation, National Sun Yat-sen University, Taiwan. [In Chinese]
Hung, T. T. (2000). Risk perception & management on the project financing of B.O.T. in
Kaohsiung MRT─The application of Delphi & A.H.P. Unpublished master
dissertation, National Kaohsiung First University of Science and Technology,
Taiwan. [In Chinese].
Jang, K. T. (2003). A comparative study on total quality management and six sigma
program implementation in Taiwan. Unpublished master dissertation, National
Cheng-Kung University, Taiwan. [In Chinese]
Jiang, S. H. (2003). The core of six sigma -4P. Journal of Quality, November, 42-46. [In
Chinese]
Jing, B. (2003). Six sigma program. Journal of Quality, May, 60-61. [In Chinese]
Johnson E. (2003). Training’s changing face. Quality 42(1), 8-9.
Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into
action. Boston: Harvard Business Press.
Kaplan, R. S., & Norton, D. P. (2004). How strategy maps frame and organization’s
objectives. Financial Executive, 20(2), 40-45.
Kubiak, T. (2003). An integrated approach system. Quality Progress, 36(7), 41.
Lai, V. S., Wong, B. K., & Cheung, W. (2002). Group decision making in a multiple
criteria environment: A case using the AHP in software selection. European Journal
of Operational Research, 137, 134-144.
Lee, Y. J. (1997). The assessment criteria of impacts from farm release on city and rural
development: A point of view of sustainable development. Journal of Chinese Soil
and Water Conservation, 24(1), 1-23.
Lin, J. S. (2004). Using balanced scorecard and six sigma to improve the yield rate of
optical communication components. Unpublished master dissertation, Ming Hsin
University of Science and Technology, Taiwan. [In Chinese].
Linstone, H. A., & Turoff, M. (Eds.) (1975). The Delphi method: Techniques and
applications. Reading, MA: Addison-Wesley.
Lu, M. S. (2003). The development of an investment assessment model for aerospace
enterprise using AHP and Delphi methods. Unpublished master dissertation,
National Cheng Kung University, Taiwan. [In Chinese].
Marr B. (2005). Business performance measurement: An overview of the current state of
use in the USA. Measuring Business Excellence, 9(3), 56-62.
Millar, V. E. (1984). The Delphi technique. Information Strategy: The Executive’s
Journal, 1, Fall, 32-36.
Nilakantasrinivasan, N., & Nair, A. (2005). DMAIC failure modes. ASQ Six Sigma
Forum Magazine, 4(3), 30-34.
Paladino, R. E. (2005). Balanced forecasts drive value. Strategic Finance, 86(7), 36-42.
Pan, J. N. (2003). Quality management. Taiwan: Hwa-Tai publication. [In Chinese].
Pande, P. S., Neuman, R. P., & Cavanagh, R. R. (2000). The six sigma way: How GE,
Motorola, and other top companies are honing their performance. New York:
McGraw Hill.
Rayens, M. K., & Hahn, E. J. (2000). Building consensus using the policy Delphi
method. Policy, Politics, & Nursing Practice, 1 (4), 308-315.
Rowe, G., & Wright, G. (1999). The Delphi techniques as a forecasting tool: Issues and
analysis. International Journal of Forecasting, 15, 353-375.
Saaty, T. L. (1980). The analytical hierarchical process. New York: McGraw-Hill.
Saaty, T. L., & Vargas, L. G. (1990). Prediction, projection and forecasting. Norwell,
MA: Kluwer Academic publishers.
Stein, P. (2001). Measurements for business. Quality Progress, 34(2), 29-32.
Wang, C. C. (2001). A Study on the global logistic developed strategy for Kaohsiung
Harbor. Unpublished master dissertation, National Sun Yat-sen University, Taiwan.
[In Chinese].
Ward S. W., & Poling S. R. (2005). Six sigma: Maximize the benefits. Quality, 44(10),
44-47.
Weinstein L. B., & Castellano, J. F. (2004). Benchmarking and stretch targets are often
adopted to support the Balanced Scorecard. But do they do what is necessary to
make scorecards effective? Using statistical process control might be more effective.
CMA Management, April, 19-23.
Yang, C. C., Chen, B. S., & Chen, S. H. (2004). Six sigma project selection by using the
analytical hierarchy process. Journal of Quality, 11(4), 349-357. [In Chinese].
Yu, Y. H. C., & Chen, I. P. A. (2004). Know how, know how to do, know how to do
right!. Taiwan: Merlin Publishing. [In Chinese].
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2009-07-05起公開。
  • 同意授權校外瀏覽/列印電子全文服務,於2009-07-05起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw