平衡計分卡應用於農業創新育成中心之農企業輔導績效評估

本研究以行政院農業委員會所屬5所農業創新育成中心及其137家進駐業者作為研究對象進行問卷調查及個案深度訪談，藉由平衡計分卡績效構面探討進駐業者績效發展情形，以及與中心合作前後期望和感受績效差異程度比較，並以「財務」、「顧客」、「內部流程」、「學習與成長」4個構面的觀點來說明中心輔導農企業之成效。研究結果發現，合作之前業者預期成效大多低於中心期待認知成效，但經過進駐輔導後業者的實際績效評分，在各構面之績效指標大都提高，顯示中心確實能輔導業者取得原本預期的績效成長；進駐業者的實際感受成效尚有不如合作前所抱持的期望認知，僅有財務構面之資產報酬率與顧客構面之產品退貨率，顯示中心在此兩項支援服務有待加強。最後藉由個案深度訪談，盤點出業者經營時程之缺口，並提出中心輔導農企業在各育成階段營運之解決方案，以利協助農企業突破經營困境。

關鍵字

績效差異分析；問卷調查；個案深度訪談；非營利事業機構

並列摘要

This study applied the balanced scorecard (BSC) to examine the differences between the expected and actual performances of 137 tenant firms in five agricultural innovation incubation centers (AIIC), COA, through the use of a questionnaire survey and in-depth interviews with four performance facets of BSC, ＂Financial＂, ＂Customer＂, ＂Internal process＂, and ＂Learning and growth＂. The results showed tenant firms have lower expected performance than AIIC did, while their satisfaction in most performance indicators became higher after counseling. This indicates AIIC fully satisfied the expectation of tenant firms from the incubation processes. However, tenant firms showed a lower satisfaction level after counseling as compared to the expectation for two of the performance indicators, ＂return on total assets ratio＂ in the finance facet and ＂produced rejected and returned material ratio＂ in the customer facet. Finally, to help agribusinesses overcome difficulties, an inventory of gaps in the business process was discovered through deep case interviews, and management solutions were then proposed.

並列關鍵字

Performance difference analysis ； questionnaire survey ； case depth interview ； nonprofit organization

參考文獻

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國際替代計量

平衡計分卡應用於農業創新育成中心之農企業輔導績效評估

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