- 學位論文
平衡計分卡應用於教育部區域產學合作中心績效衡量項目之研究
Using the Balanced Scorecard in Performance Evaluation Term of the Center for Regional Industry Academia Cooperation, M.O.E.
摘要
本研究採專家訪談與問卷調查法，專家訪談的受訪者共有七位，訪談對象選取條件為目前或曾經參與教育部區域產學合作中心（以下簡稱產學中心）規劃或運作的專家學者；而問卷調查依普查方式，以32位產學中心的職員（主管及非主管人員）為調查對象。績效衡量項目的建構，係先藉由平衡計分卡的觀念，再進行相關文獻的探討以彙整有關六所產學中心之績效衡量項目，同時考慮其所扮演的角色及功能，再透過對專家學者的訪談，以確定可實際應用於產學中心之績效衡量項目，並完成問卷設計。針對其職員作為實證研究的對象，進行問卷調查，以了解職員對績效衡量項目重要性程度的看法；問卷回收之後，採用敘述統計分析、曼-惠特尼U檢定、克-瓦H檢定等統計分析方法，進行資料分析，獲得以下之研究結論： 1.本研究經由專家訪談，以確定平衡計分卡四大構面的績效衡量項目，每一構面計有十項績效衡量項目。 2.本研究所建構的績效衡量項目，在職員的重要性認知選取上，平均值都約在3.5以上，顯示其皆認為這些衡量項目，對於教育部區域產學合作中心之績效衡量都是重要的。以「顧客構面」平均值最高，其次為「內部流程構面」、「學習與成長構面」，而「財務構面」受重視程度為最低。 3.在不同樣本特徵之重要性認知差異分析方面，職務別、地區別以及決策參與等不同特徵，在績效衡量項目之重要程度選取上並無顯著差異。
並列摘要
This research is based on the interview with experts and method of questionnaire, the number of experts is seven totally, the selected conditions for the interview subjects are those experts or scholars who are or had been participating in planning or working in Center for Regional Industry Academia Cooperation, M.O.E. (CRIAC); and the questionnaire investigate is based on the method of screening, 32 staffs in the CRIAC are the subjects for investigate (supervisors and non-supervisors). The establishment for the performance evaluation terms is based on the concepts of Balanced Scorecard and then carries out the discussion from the related documents to organize the related performance evaluation terms of six CRIAC, and consider their roles and functions, through the interview with experts and scholars to confirm the performance evaluation terms can be used in the CRIAC and finish the design of questionnaire. The subjects as the actual research from these staffs to do the investigate by questionnaire to understand the views of importance for the performance evaluation terms from these staffs; after retrieving these questionnaire, do the analysis on the information by descriptive statistics analysis, Mamm-Whitney U test, Kruskal-Wallis H test … etc. and we get the following results: 1.Through these interviews with experts for this research, to confirm the effectiveness balance terms for the four perspectives of the balance scorecard, and each perspective has ten effectiveness balance terms. 2.The average value for the cognition of importance election for the staffs is more than 3.5 for the performance evaluation terms established by this research, and it shows people agree these measurement terms are important to the performance evaluation of the CRIAC. And the average value of “The Customer Perspective” is the highest, and next are “The Business Process Perspective”, “The Learning and Growth Perspective", the lowest for the importance is “The Financial Perspective”. 3.The aspect of the cognition of importance difference analysis from different sample characteristics like functions, areas and if to involve into decisions making or not, has not remarkable difference on the importance selection from the performance evaluation terms.