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非營利組織導入平衡計分卡之研究 —以財團法人工業技術研究院能源與資源研究所為例

A Study of Implementation of the Blanced Scorecard in Nonprofit Organizen ─The case of Industrial Technology Research Institute(ITRI) Energy and Resources Laborarories(ERL)

指導教授 : 林江亮
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摘要


研究機構是政府施政工具的一環,也是科技產業政策的推動者,工研院能資所在全國能源與資源領域的研發機構中扮演著極為重要的角色,但近年來隨著大學院校設立能源研究中心,加上立法院對預算的刪減,使的能資所未來的競爭更為強烈,其變革也可能趨向迅速。因此能資所如何從事創新與改造,強化永續經營的機制,使得能在競爭激烈的環境中獲的生存的優勢,以完成新時代的任務,可以藉由平衡計分卡的導入來協助達成。 本研究以財團法人工業技術研究院能源與資源研究所為研究主體,分析其組織特性後,首先探討非營利組織研發機構目前所面臨的環境與推行平衡計分卡的原因,其次以平衡計分卡概念規劃設計出涵蓋財務、顧客、內部流程、學習與成長及社會責任等五個構面之平衡計分卡與衡量指標,進而建構能資所之策略地圖;且針對以往文獻案例分析導入平衡計分卡可能遭遇的問題與並提出建議解決方案,最後透過內部訪談,瞭解能資所主管對推行平衡計分卡的認知。 研究結果顯示,透過經營團隊的支持與推動小組的成立、全員參與及組織文化的塑造、資訊透明與資訊系統的整合、人力資本的配合,能促使日後能資所成功地推行平衡計分卡,藉五大構面來進行能資所之策略化,建構策略地圖,此一新的策略管理工具能引發能資所有求新求變及再學習的動機,亦可作為其變革管理的依據。

並列摘要


An research institution can be utilized as one of the administrative tools for the government and a pusher of the industrial polices for science and technology. Thus, The Energy and Resources Laboratories (ERL) of the Industrial Technology Research Institute (ITRI) has been playing an extremely important role in the fields of research and development for the energy and resources of this nation. However, the ERL has lately faced many challenges from, such as, the growing number of energy research centers founded by the academia as well as the budget-cuts of ERL’s research funds by the Legislative. These impacts may soon result in harder competition and change to the ERL’s organization structure. Therefore, how The Energy and Resources Laboratories (ERL) take an approach to making innovation and system reform to meet the challenges toward to the future? The Balanced-scorecard System will be the key to the solution for a new mechanism. This research was initiated with a case study that analyzes the characteristics of the ERL’s organization structure. The study approached in four steps. First, it probed into the environment that the non-profit organizations of research and development currently face, then defined the reasons for the implimentation the Balanced-scorecard system is needed. Secondly, established the indices of evaluation for the major factors that include finance, clients, internal process, learning and advancing, community responsibilities, etc., based on the concept of Balanced scorecard, then constructed the tactics maps applied to ERL. Also, according to the case studies in the past documents, pinpointed the potential problems that may occur in the actual application and suggested the solutions for solve them. Finally, via the internal interviews in the ERL departments, surveyed the cognition of the officials in pursuing the scorecard of the balance. The results of the research reveal that the Balance-scorecard system can be carried out successfully in the strength of five elements: 1. Support of team management and execution of the team works; 2. Participation of total staff and the reconstruction of organizational culture; 3. The open information and the integration of the information systems; 4. Coordination of human resources help build the Balanced-scorecard system according to the five major factors aforementioned; 5. Such a management tool helps the ERL systems toward the innovation and motivation of learning and advancement.

參考文獻


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被引用紀錄


張中一(2009)。領導風格、組織文化與自我效能對組織績效影響之研究—以傳統產業法人研究機構為例〔博士論文,國立臺灣師範大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0021-1610201315174616

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