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The Study Of Decision Support System Based On Balanced Score Card

Posted on:2010-06-14Degree:DoctorType:Dissertation
Country:ChinaCandidate:P X TangFull Text:PDF
GTID:1119360305961834Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the modern net-spot structural, virtualized, flexible, cloud computational, public, multi-dimensional, and complementary environmental conditions, enterprises have some management issues, including the incomplete functions of ERP system, the unceasing update of decision support tools, and the political behaviors of various change resistance and controversial structure within the dynamic process of update and integration, which may yield extremely complicated problems, pressure, and maximum entropy of management system.In the comprehensive point of view, the related studies and the system development neither trapped in the contradictories of "integration and personality" and "flexibility and rigidity", or falls into the bottleneck of nearly unlimited integration. Because the most realistic operation issues cannot be solved efficiently, the advanced concepts, such as ERP, ABC, BSC, and so on, has failed to execute effectively on medium or small enterprises throughout, hence it becomes more complicated and difficult to solve the integration issues in complex systems.In contract to emphasize theoretical innovation and contribution, this study focuses on three important issues as listed below. The first issue is the inefficient application of current management theory, due to the complexity of operation and tool problems, so we tend to consider both theoretical and practical researches, to establish easily operated, simplified, and proliferated model systems, and to adapt to the complex structures. Secondly, applying self-chosen and complementary approach to deal with the pluralistic integration problems, accompany with the focusing characteristic of decision-making based on the balanced scorecard, KPI is applied to combine enterprise strategies and the internal resource of advantages supported by ERP and other systems. The final issue is to construct a separated, complementary, and the BSC-strategy-orientation-based DSS prototypical system, in order to break through the existing ERP's integration bottleneck.This study not only discuss how to implement high-level management of complex issues via simplified models but also involves a series of technical problems of computer, such as the advanced programming theories. This research comprises management theory, system tools including the implementation environment, and the in-depth derivation of the key connection between BSC, DSS, ERP and this model, combining with the practical management cases and powerful tools by employing Excel, to construct this practice model for decision support.There are two main features of this model. The fist one contains both the "BSC-based multi-dimensional generic strategy model", including the main strategy, sub-strategy, appraisal index, and the "general example database of KPI index", which is easy for business executives to sift, correct, and build their own strategic chains and also can provide managers and their group members a set of flexible tools in strategy control, communication, inquiry, and revision. The second one can be derived into three correlated layers. The first layer, comprehensive control map, can be used to concentrate the core issues of concern to enterprises. The second layer, checking list with directory management, provides the flexible files and the effective methods to dig out the detailed information as a technical support of the third layer-data warehouse. Data warehouse is composed of various types of model base and knowledge base to support case reasoning and the large source of data base provided by other systems.The aim of this study is to use simple, complementary, low-cost, and flexible tools to reduce the entropy of current system and the risk of medium or small enterprises, for urgent demands to improve management decision-making capacity of enterprises. The related models and cases also can assist learners with more efficient tools and skills and hence fasten in-depth understanding of characteristics and issues of current business information systems.
Keywords/Search Tags:BSC, DSS, ERP, Excel
PDF Full Text Request
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