A Performance Evaluation of Introducing Balanced Scorecard to High-tech Related Industries in Taiwan

Balanced Scorecard (BSC) has become the most desirable performance evaluation tool for industries in Taiwan; however, difficulty or bad performance of system introduction has occurred due to an incomplete understanding of the implementation approaches and correct objectives of the BSC system, causing the risk of cost loss. Two domestic high-tech companies in the high-tech related industry were served as the object of study in this research. The contents of four perspectives of the BSC were converted to twenty key performance evaluation indicators in terms of modern business administration as the variables in the research. Based on the DMAIC model, the importance and satisfaction of BSC implementation factors in high-tech related industry are defined first. The performance indices of satisfaction and importance of implementing BSC are standardized by fuzzy methods for evaluation and a performance matrix with the target line and upper and lower performance control lines are established. Management can analyze the performance level and compare the performance indices and matrixes of two companies after introducing BSC according to the coordinates of satisfaction and importance of implementation factors in the matrixes. These two-dimension matrices will then be converted to one-dimension coordinates for cross performance matrices of four quadrants. Next, performance improvement strategies will be devised in accordance with the aspects of the theory of constraints. After carrying out improvement strategies, the cross performance matrix will be constructed to verify the effect and ascertain the factors of bad performance. In this way, improvement strategies can be re-devised and the most appropriate distribution of resources will be made to sustain the optimum state of ability and cost during the process of introducing the BSC system. Requirements for a short period of time and low cost to evaluate the performance of BSC introduction can be met via this simple and convenient evaluation model presented in this research. Resources will be invested to enhance satisfaction for the implementation factors of high importance and low satisfaction. Likewise, resources will be adjusted to reduce the cost of system introduction for the implementation factors of low importance and high satisfaction. As a result, the time efficiency of introducing the BSC system will be promoted effectively

Agile Product Development Governance – On Governing the Emerging Scrum/Stage-Gate Hybrids

Part 1: Knowledge Discovery and SharingInternational audienceProduct Development (PD) management is changing through the emergence and implementation of agile principles into existing PD frameworks. This process changes PD governance assets, even though this aspect is not yet described in existing literature. Thus, this paper introduces PD governance of agile/stage-gate hybrid solutions through a comparative study including five case companies supported by a review of existing literature. The results include an overview of applied governance assets including which are supportive for PD management. The study indicates that only assets not part of corporate governance are affected by the introduction of agile, and that unaltered corporate assets affect PD performance of the hybrid solutions negatively