本文目的是去探究平衡計分卡與台達電子 i-BEAT方案中的相關性及實施前後的結果與成效分析, 將來以供其他業界公司的參考或指標.

The purpose of this study is to explore the relationship between Balanced Scorecard (BSC) and Delta’s “i-BEAT” Program, and to examine their common success factors. This study will also point out critical issues for implementing a BSC program. Three common non-parametric methods are used to conduct the survey questionnaire survey. They include the Likert Scale and open questions. Having experience and knowledge in implementing both BSC and Delta’s “i-BEAT” Program, thirty well-known management employees at Delta were selected to participate in this survey.
The data analysis results suggests that the implementation experience of Delta’s “i-BEAT” Program will help to launch BSC in other companies. On the other hand, the results indicate that the number of years taken to implement the “i-BEAT” Program has no significant impact on launching a BSC. Moreover, the successful implementation of Delta’s “i-BEAT” Program may serve as a useful reference and Standard Operating Procedure (SOP) for creating an effective BSC action plan in other companies.

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