Studies On Balanced Performance Measurement

This thesis is consisted by two main parts.In the first main part, the role of performance measurement is commentated based on theory of organization analysis because the popular commentary of performance measurement which based on theory of principal-agency fails to explain the relation of performance measurement and organization innovation whereas organization analysis can do it. Organization analysis begins with theory of transaction-cost. Hayek抯 key complementarity that efficiency of organization depends on the match of decision right and specific knowledge that is important to decision right is a significant beginning in organization analysis that make it sense to put the factor of knowledge distribution in authoritative theory of economic organization. Performance measurement is an important part of the control system that is designed to reduce agency costs derived from distribution of decision right in Mickael C. Jensen and William H. Meckling抯 organization costs-distribution level of decision right model. After discussing a fatal paradox in Mickael-Meckling model, this thesis provides a revised organization costs-distribution level of decision right model in which the role of performance measurement is commentated as a part of control system designed to reduce both agency costs and strategic costs.In the second main part, performance measures are provided and discussed in two divisions, financial and nonfinancial measures. Financial measures are provided and discussed according to responsibility centers, and nonfinancial measures according to key succeed factors and long-strategic benefit.Huang Dewei (Economy Management) Directed by Professor Cheng Hejun...