平衡計分卡應用於凱撒衛浴

Abstract

中文摘要

自中美貿易戰以來，所有從中國大陸銷往美國的衛浴設備皆被課徵10%~25%的關稅，因此有多家中國衛浴品牌將他們過剩的產能傾銷至越南及東南亞國家，且價格制定比原本東南亞市場的價格更加低廉。因為凱撒衛浴的營收來源主要就是來自台灣及越南，且於兩國的營收占比分別為63%及36%，因此凱撒衛浴相較於其他本土的衛浴品牌受到較大的衝擊。我們透過平衡計分卡對凱撒衛浴在財務構面、顧客構面、內部流程構面及學習與成長構面的策略進行分析，檢視凱撒衛浴的管理策略是否恰當。凱撒衛浴為達成營收成長的目標而制定的策略如下:降低成本、改善資產運用、穩固原有市場、開發不同消費族群及市場。我們的分析結果認為，凱撒衛浴的整體企業策略方向正確，但仍有一些部份是需要加強。

Abstract

Since the China–United States trade war, the United States has imposed a 10 percent to 25 percent tariff on sanitary ware products sold form China. Therefore, China has been accused of dumping cheap sanitary ware products on markets in Southeast Asia. Caesar has been facing greater impact than other brands because main sources of revenue are Taiwan and Vietnam, Taiwan accounted for 63 percent and Vietnam accounted for 36 percent of Caesar’s total revenue in 2020. We analyze Caesar Sanitary Wares’ strategies through four perspectives of the balanced scorecard, and we find that Caesar Sanitary Wares has appropriate business strategies, however, the results show that it has some parts need to be strengthened.