運用平衡計分卡於非營業基金經營策略與績效評估之研究―以國軍地區福利品供應站為例

An Application Balanced Scorecard to Evaluate the Strategy and Performance of a Non-Revolving Fund―An Example of Military Commissary

唐迪俊(Ti-Chun Tang)

指導教授 ： 王維康博士

元智大學/管理學院/會計學系/碩士(2004年)

摘要

國防部福利總處所屬地區福利品供應站設立之目的在提供國軍官兵、榮民及眷屬一個優質的購物環境，以滿足其日常生活所需。然近些年來，提供消費者空間與時間便利的大型賣場、量販店與便利商店四處林立，雖然讓官兵有更多的選擇空間，但對福利品供應站而言，在營運上卻產生了相當地衝擊與危機。
本研究即在探討福利品供應站在面臨強力競爭時，究應採行怎樣的經營策略與績效評估措施，以創造契機，從危機中尋求機會，發揮競爭優勢，進而達成自給自足及服務軍、榮、眷之營運目標。而講求平衡、多元，兼顧財務及非財務性因素的平衡計分卡推出以來，不論在企業界或是政府機構、非營利組織，經引進施行後，也都確實產生不錯的效果。有鑑於此，將平衡計分卡的觀念運用在福利品供應站經營策略與績效評估相關問題，期能提昇營運績效，以因應環境的變化與挑戰，便為本研究之目的。
由於消費者是市場的主導者，故本研究在資料的蒐集上，包括了福利總處成員及消費者兩類，在經問卷調查、資料分析後發現：
在經營策略項目重要性的認知上，福利總處與消費者存在顯著差異，前者重視的是提供舒適、便捷的購物環境，而後者較在意的是商品所提供的價值。因此，福利總處各地區福利品供應站在擬訂經營策略時，應考量消費者的期待，減少落差，以滿足其需求，創造營收。
在績效評估項目，結帳的正確率等十五項指標被認為是適當的，其中與顧客有關的項目較多，顯示受訪者確信滿足顧客需求是企業永遠不變的目標，此外，與財務、內部流程、學習與成長構面有關的項目亦包含在內，足見受訪者充分瞭解績效評估項目的選擇應是多元的，符合平衡計分卡多元與平衡之精神。
在績效評估構面的萃取上，經因素分析後，萃取出「本職學能、顧客、財務績效、內部營運環境」等四個構面，廿七項指標，若依各構面適當性的平均值排序，依序為顧客、財務績效、內部營運環境、本職學能構面，顯示受訪者認為顧客構面對營運績效的達成最具關鍵。另本職學能構面在適當性的排序最後，此一現象實值關切，因為在以知識為競爭主流的時代，員工的素質與知識為企業重要的無形資產與核心競爭力，因此，加強員工的教育訓練，提昇員工技能，應是管理階層不容忽視的課題。

關鍵字

平衡計分卡 ； 非營業基金 ； 經營策略 ； 績效評估

並列摘要

The goal of regional military commissary is to provide an idea-shopping environment with fair price for military employees, veterans, and their dependents to satisfy their daily need. However, in recent years, big commercial shopping mall and local petty stores has developed with an astounding speed in local areas, which generates a harsh challenge to the operation of military commissary. The purpose of this research is to explore the strategies and ways to evaluate its performance that the military commissary should adopt in order to achieve its self-sufficient ability, the nature as a non-revolving fund, and the goal of satisfying its employees.
Because Balanced Scorecard (BSC) not only focuses on organization’s financial aspects but also on organization’s no-financial aspects, it has been widely adopted by business or non-business sectors such as government and non-profit organizations. In this sense, using BSC on evaluating business strategy and performance of regional military commissary is the main purpose of this research.
Currently, since each regional military commissary is under the command of Total of Welfare (TOW) of Ministry of National Defense, the data is collected from members of TOW and its customers. Through the questionnaire, the results show that several findings cannot be neglected.
First of all, in the importance of business strategy items, the acknowledgement between TOW members and its customers exists obvious difference. The former focuses on providing a comfortable and convenient shopping environment; the other on cheaper price. Hence, TOW should, when making its business strategy, consider customers’ expectation and lower its price on merchandises in order to satisfy customers’ need and, moreover, to increase its profits.
Second, in the performance evaluation items, the study shows both TOW members and its customers have believe that customer satisfaction is an eternal goal for a business. In addition, the interviewees fully understand the choices among those performance evaluation items should be multiple, which fits the nature of BSC.
Third, in extracting the construct elements of performance evaluation, according to the indicators, it shows that customer element is the key to the business performance, and TOW members’ ability falls to the least important element. This situation should be taken care of, because the qualification and knowledge of employees is one of the important intangible assets to a business. Therefore, increasing education level and enhancing employees’ capability is an inevitable task to managerial level.

並列關鍵字

Balanced Scorecard ； Non-Revolving Fund ； Business Strategy ； Performance Evaluation

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