Introduction

Prof. Wu started her studies on BSC, which was developed by Professor Kaplan and Norton of Harvard University, from year 1992. BSC was merely a performance evaluation and management system at the very beginning, but developed to becoming a powerful strategy implementation system as the research continues. Thus, Prof. Wu localized BSC and combined it with SOP and leads Taiwanese enterprises to design and implement BSC system from then.

Innovation A: Four-Seven-Four Structure

To make BSC system simpler and more approachable, Prof. Wu redesigns the Four-Seven-Four Structure for academy and enterprises to execute BSC easier. The Four-Seven-Four Structure includes four perspectives (Financial Perspective, Customer Perspective, Internal Process Perspective, Learning and Growth Perspective), seven factors (Strategic Theme, Strategic Objective, Strategic Measurement, Strategic Measurement Target, Strategic Action Plan, Strategic Budget and Strategic Compensation), and four subsystems (Strategy Description System, Measure System, Execution System, and Communication System) as following:

Innovation B: Benefits to achieve organizational synergies

To achieve organizational synergies effectively as well as allocate related resources, Prof. Wu developed organizational synergy BSC and SOP as following:

Innovation C: Activate the role of Shared Service Unit (SSU)

The main purpose of SSU, which includes human resources, IT and finance department, is to create organizational advantages of economic scales, professional and differentiation. When designing the BSC for SSU one should begin with the demands of headquarter and SBU, and contribute to internal customers such as headquarter and SBU according to the overall strategy.