應用平衡計分卡及資料包絡分析法建立績效評估之系統：以公立S大學之行政單位為例

Applying Balanced Scorecard and Data Envelopment Analysis to Establish a Performance Evaluation System of Administrative Units within S University in Taiwan

林安邦(An-Pan Lin) ； 黃世翔(Shih-Hsiang Huang) ； 莊雅婷(Ya-Ting Chuang) ； 姜驊凌(Hua-Ling Chiang)

《測驗學刊》 66卷2期 (2019/06) Pp. 163-187

摘要

本研究之目的在於建立一套合理的績效評估系統，藉以提升高等教育機構的績效評估品質。由於高等教育機構肩負著教育服務的責任，而行政單位則是主導學校的營運規劃。因此，本研究結合平衡計分卡與資料包絡分析法作為績效評估工具，並以臺灣的公立S大學的13個行政單位作為研究對象。第一階段，本研究基於平衡計分卡的理論框架建立11項績效指標，包含：「流程構面」、「顧客構面」、「學習與成長構面」、「財務構面」等四個構面。第二階段，本研究採用資料包絡分析法，衡量行政單位的績效表現狀況．區別有效率與無效率之行政單位。績效表現良好的單位被當作標竿學習對象；反之，無效率單位需要重新調度資源。本研究可以作為管理者擬定營運策略及資源分配的參考，引導行政事務工作者提升工作效率與效能，達成高等教育機構之校務發展目標，成就永續經營的願景。

關鍵字

平衡計分卡 ； 高等教育機構 ； 資料包絡分析法 ； 績效評估系統 ； 績效管理

並列摘要

The purpose of this study is to establish a reasonable performance evaluation system to improve the quality of performance evaluation of higher education institutions. Higher education institutions shoulder the responsibility of education services, and administrative units lead the operational plans of schools. Therefore, this study combined the Balanced Scorecard and Data Envelopment Analysis as a performance assessment tool. The 13 administrative units of S University in Taiwan were selected as the research objects. In the first stage, the 11 performance indicators in this study were based on the theoretical framework of the Balanced Scorecard. The facets include ＂Internal processes perspective＂, ＂Customer perspective＂, ＂Innovation and learning perspective＂ and ＂Financial perspective＂. In the second stage, this study used data envelopment analysis to distinguish between efficiency and inefficiency administrative units. The results of the study show the performance of all administrative units. Units with good performance were used as benchmarks. Conversely, the inefficient units needed to reschedule resources. Proposed resource adjustment recommendations for relatively inefficient units. This data is used as a reference for managers to formulate operational strategies and resource allocations, to guide administrative affairs staff to improve work efficiency and effectiveness, to achieve the school development goals of higher education institutions, and to achieve the vision of sustainable management.

並列關鍵字

balanced scorecard ； data envelopment analysis ； higher education institutions ； performance evaluation system ； performance management

參考文獻

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