運用平衡計分卡之觀點探究某商工職校績衡量效評估指標

本研究以平衡計分卡之架構，設計某商工職校行政單位之績效衡量指標，以作為日後學校在構建整體績效衡量指標之參考；藉由問卷調查深入探究平衡計分卡財務、顧客、內部流程及員工學習與成長等四構面績效衡量指標，提供某商工職校之績效衡量指標重要度之參考依據。研究發現某商工職業學校行政人員認為平衡計分卡四個構面重要程度依序為：「內部流程」、「員工學習與成長」、「顧客」、「財務」；指標方面得分較高者為財物構面的「年度預算編列適當，控制得宜」；顧客構面的「與學生溝通的能力佳」；內部流程的「工作效率佳」；員工學習與成長的「教職員工意見採納程度」等。

關鍵字

平衡計分卡；行政績效；衡量指標

並列摘要

In this research, the system is designed based on balance score card to measure the performance from an administrative unit at some vocational school in hope that the school could take it for reference when needing to build a performance measurement index which present all the facts. Balance score card consists of ”Finance,” ”Customer,” ”Internal Process” and ”Employee Learning and Growth.” The research is finished by means of questionnaire survey to find out which dimensions are more important in employees' minds. Thus, the result enables the school to better understand which dimensions may affect its performance more greatly and build a complete performance measurement system that can reflect how the school operates in all the aspects. The survey finds that ”Internal Process” is more important than ”Employee Learning and Growth,” ”Customer” and ”Finance” in minds of the staff working at this vocational school. Additionally, it finds that there is a sub-index scoring more points than others in each of dimensions. They are, respectively, ”Reasonable Size of Annual Budget & Expenditure in Control” in ”Finance,” ”Better Skill in Communication with Students” in ”Customer,” ”Greater Work Efficiency” in ”Internal Process” and ”How Many Opinions from the Staff Are Adopted into the Policy of this Vocational School” in ”Employee Learning and Growth.”