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分析台灣金控公司之關鍵風險因子：以風險平衡計分卡結合決策分析實驗室法為基礎之分析網路法
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2. Literature Review
2.1 Risk Management in The Balanced Scorecard
Kaplan and Norton (1992) developed the BSC with the aim of linking enterprises’
organizational goals to strategies efficiently, and for use as a management instrument for
daily strategies. The BSC transforms enterprises’ goals and operational strategies into
measurement indicators of the following four dimensions: (a) learning and growth, (b)
internal business processes, (c) customer, and (d) financial. The BSC entails employing
systematic management approaches for analyzing strategies sequentially and individually.
Amended strategies are conducted for enterprise upgrades. The BSC has been transformed
from a performance measurement instrument into a management instrument for enterprise
strategy development and implementation. The BSC is used for combining strategies and
activities as well as for clarifying goals and implementation.
The causal relationship among dimensions was used to transform enterprises’ goals
and strategies into coherent strategic maps and performance measurement indicators,
which are used as strategic daily management instruments. Regarding the four dimensions
of the BSC, the leading and lagging indicators are linked to organizational strategies. For
example, the learning and growth dimension is used for improving internal procedures,
and thus, for enhancing customer satisfaction in the customer dimension. Consequently,
success in the financial dimension can be achieved. The BSC resolves the inadequacies of
traditional performance measurement mechanisms focusing extensively on finance. In
addition, the BSC balances the needs of shareholders and customers as well as the
measurement of the results and possibilities. Regarding the development of organizational
goals and strategies, BSC implementation reminds management authorities to address the
balance of various dimensions and the causal relationships among the dimensions (Kaplan
and Norton, 1992).
The
Harvard Business Review
asserted that the BSC is one of the most influential
business management concepts. For example, the BSC is used for assessing the key
success factors and performance indicators of information safety whereas information
technology expenditures bring contributions to market values and earnings for banks (Liao
and Lee, 2017). Customer satisfaction is enhanced when companies’ information safety,
asset risk management, and internal procedure control are improved. When customer
satisfaction is raised, enterprise finance is promoted (Kong, Kim, and Kim, 2012).
Liberatore and Miller (1998) combined activity-based classification and the BSC to