个案编号：9B08M060

作者(系所)：Anne Wu(吴安妮会计系); David J. Sharp

语言：中文 / 英文

页数：5页

出版日期：2009/01/12

适用课程：General Management; International

主要教学理论：Strategy Implementation, Balanced Scorecard , Performance Management , CNCCU

个案简介：The chief executive officer (CEO) of Fortune Motors, the largest Mitsubishi dealership in Taiwan, has to consider his vision for the survival of the company. Fortune Motors' sales in 2003 had fallen below 50,000 units for the first time in 10 years, and market share had been falling for several years. The CEO had a plan to enter the business of financing used-car purchases. He thought that the "balanced scorecard" would be a useful tool to help him implement this change. The first step was to construct a corporate scorecard.

台湾最大的汽车经销商汇丰汽车执行长开始由本身的远见思考公司生存。在2003年，汇丰汽车十年以来第一次业绩降到50,000台及市占率这几年一直下降。执行长规画进入资助二手车采购，他认为平衡绩分卡将会协助改变公司，第一步是建构公司计分卡。

补充资料：

Teaching note—8B08M60