非營利組織之資源運用及經營成果效率分析

Analysis of Resource Utilization Efficiency and Operating Results Efficiency in the Nonprofit Organization

趙雅儀(Ya-Yi Chao) ； 蕭哲芬(Chi-Fen Hsiau) ； 蔡秋田(Chiu-Tien Tsai) ； 鄭琬諭(Wan-Yu Cheng)

《管理資訊計算》 7卷特刊1 (2018/08) Pp. 157-166

https://doi.org/10.6285/MIC.201808_7(S1).0016

摘要

非營利組織的重要性不亞於政府與營利性質企業，對社會亦有其一定之影響力，又稱為第三部門。站在捐款人角度，希望所捐贈之資源被有效利用，而組織所獲得之資源是否合理運用在組織之目標，亦為社會大眾所關心。除此之外，大多數非營利組織希望所提供之服務能對社會大眾帶來正面影響並且發揮最大效用，故社會大眾之認同程度則為管理人員所應該關心。為探討其資源運用效率及經營成果效率，本研究以2014年至2016年台灣公益團體自律聯盟做為樣本來源。除此之外，進一步探討資源運用效率是否為經營成果效率之影響因素並加入其他外生變數。研究結果顯示，財務穩定性及足夠運用資金與經營成果效率呈現顯著正相關，拓展其他收入來源與經營成果效率呈現顯著負相關。資源運用效率與經營成果效率則無顯著關係，推測可能係因社會大眾於捐款前無法獲得組織資源運用效率之相關資訊所致。

關鍵字

非營利組織 ； 效率評估 ； 資料包絡分析法

並列摘要

Nonprofit organizations are as important as profit organizations. They could make a difference to social and also called the third sector. From contributors’ point of view, they expect resource which they contributed is utilized efficiently. And the resource which was obtained from contributors whether be utilized properly is being concerned with the public. Additionally, the most nonprofit organization expect the service which is provided by themselves have a positive influence on the public and produce the best possible results. For this reason, social recognition is concerned with managerial staff. To examine the efficiency of resource utilization and operating results, our sample of this dissertation is from Taiwan NPO Self-Regulation Alliance and the period is 2014-2016. After that, we examine the relation between resource utilization efficiency and operating results efficiency and mix in other exogenous variable. The result shows that operating results efficiency is positive correlated with financial stability and the sufficiency of working capital but is negative correlated with other revenue sources. The relation between operating results efficiency and resource utilization efficiency is insignificant, may be due to that the public couldn’t get information about resource utilization efficiency before they contributed.

並列關鍵字

Nonprofit organization ； Efficiency evaluation ； Data Envelopment Analysis

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