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Sustainability 2016, 8(6), 518; doi:10.3390/su8060518

A Balanced Scorecard of Sustainable Management in the Taiwanese Bicycle Industry: Development of Performance Indicators and Importance Analysis

1
Institute of Engineering Science and Technology, National Kaohsiung First University of Science and Technology, Kaohsiung City 824, Taiwan
2
Department of Modern Languages, National Pingtung University of Science and Technology, Pingtung 912, Taiwan
3
Graduate Institute of Technological and Vocational Education, National Pingtung University of Science and Technology, Pingtung 912, Taiwan
*
Author to whom correspondence should be addressed.
Academic Editors: Adam Jabłoński and Marc A. Rosen
Received: 5 February 2016 / Revised: 21 May 2016 / Accepted: 25 May 2016 / Published: 28 May 2016
(This article belongs to the Special Issue Sustainable Business Models)
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Abstract

The main purpose of this study is to investigate the development of the performance indicators of sustainable management in the Taiwanese bicycle industry and to perform an importance analysis. Based on the Balanced Scorecard concept, the framework of sustainable management is added. Ten experts evaluated the performance indicators of a sustainable Balanced Scorecard in the Taiwanese bicycle industry using five major categories: (1) Financial, (2) Customer, (3) Internal Business Processes, (4) Learning and Growth, and (5) Sustainable Development, and a total of 21 performance indicators were used. The analytic network process (ANP) was used to perform an importance analysis of the various performance indicators. Most of the experts suggested that for the introduction of a sustainable management strategy into the bicycle industry in Taiwan, it is necessary to include the definition of sustainable management and to improve five performance indicators: innovation process, customer satisfaction, operations process, after-sales service, and market share. According to the analysis results, this study proposed relevant management definitions and suggestions to be used as important references for decision-makers to understand the introduction of sustainable management strategies to the current bicycle industry in Taiwan. View Full-Text
Keywords: balanced scorecard; performance indicator; ANP; sustainable management; bicycle industry balanced scorecard; performance indicator; ANP; sustainable management; bicycle industry
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MDPI and ACS Style

Chung, C.-C.; Chao, L.-C.; Chen, C.-H.; Lou, S.-J. A Balanced Scorecard of Sustainable Management in the Taiwanese Bicycle Industry: Development of Performance Indicators and Importance Analysis. Sustainability 2016, 8, 518.

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