平衡計分卡之規劃與設計-以某私立技術學院為例

The Design and Planning of Balanced Scorecard-A Case Study of Private Institute and Technology

賴麗香(Li-Hsiang Lai)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2003年)

https://doi.org/10.6840/cycu200300072

摘要

在開放競爭的教育環境下，學齡人口下降，眾多新設立或已籌設登記技術學院亦加入競爭行列，技職院校應如何調整發展策略，提升經營績效，促成教育水準之提高，追求卓越，建立特色，吸引學習者就讀，獲取競爭優勢，以達永續經營，已成為各院校當務之急。平衡計分卡，是一種全方位的績效量度工具，做為策略衡量與體系的架構。平衡計分卡之於企業組織，係將企業之策略變成營運上的具體行動，俾創造企業之競爭優勢。而平衡計分卡應用在政府和非營利組織，亦可發揮凝聚策略共識，並整合組織以達成策略目標。本研究即以某私立技術學院為研究對象，探討個案學校現行績效評估制度，並評估其績效指標是否依策略導出，藉由平衡計分卡財務面、顧客面、內部程序面及學習與成長面之績效指標，探討個案學校實施平衡計分卡之可行性，以供私立技術學院未來建構平衡計分卡制度之參考。

研究發現，個案學校現行之績效評估指標，其管理觀念與方法之運用，仍未超出傳統績效評估之範疇內，且個案學校對於長期策略規劃傳達較為不足，個案學校現行之績效評估指標缺少整合性之因果關係。因此，個案學校未來發展策略納入平衡計分卡的管理程序，有助策略目標之達成。
主要構面內容如下：
（一） 顧客構面：提供高品質教學、提供彈性課程、充實軟硬體設備、完善服務、顧客信任、高評價學院。
（二） 內部程序構面：發展學校特色、建立重點課程、建構優質教學與研究環境、提升優良師資、管制教學品質、加強產學合作、完善建教合作、提高行政效率。
（三） 學習與成長構面：提昇教師學術研究、提昇行政人力素質、提昇員工滿意度、加強資訊系統使用能力。
（四） 財務與預算構面：預算平衡、穩定校務、繼續發展。

關鍵字

平衡計分卡 ； 非營利組織 ； 績效評估

並列摘要

The vocational institutes/Universities have to develop adaptive strategy, increase performance, and achieve high quality of education when facing difficult challenges such as school age population’s decline, new created bachelor or master degrees programs within existing institutes/universities, and the increasing numbers of new vocational institutes/universities. Besides, it is very important for the vocational institutes/universities to be special enough to attract students, therefore to get advantage. Balanced scorecard that is a powerful tool for measuring performance becomes the structure of measuring strategy. For the business organization, the balanced scorecard transfers business strategy to business process in order to create competitive advantage. For the government and nonprofit organization, the balanced scorecard is help to make common strategy and integrate organization to achieve strategy goal. In this thesis, we take some vocational institute as a case to investigate its system of evaluating performance and performance pointers whether are decided by strategy. By the balanced scorecard which indicates following four performance pointers: finance, customer, internal process, and learning, the possibility of the case implementing the system of balanced scorecard is investigated so as to be the reference for any vocational institute which is decided to implement the system of balanced scorecard.
The research finds that the management and technology of evaluation of the case school’s performance is still using traditional methods and plan for long-time strategy is still insufficient. The current system to evaluate the case school’s performance is lack of causal relationship of integration.

Therefore, Balanced scorecard will be brought into this with case school future strategy development of the case school this will help achieving school’s aim. The main structures are as follows:

(一) The customer：providing high quality of teaching; offering flexible courses; to improve hard and soft ware; perfect services; client’s trust highly appraise of college.
(二) Interior procedure：to develop school academic specialties to establish major courses; to create specialties teaching and research; to advance teacher’s qualification; to control teaching quality to strengthen collaboration between enterprises and academy; to promote business application; to promote administration efficiency.
(三) Leaning development to encourage academic research of teachers; to improve administrative capability; satisfaction of all staffs; ability of information system.
(四) Finance and budget：balancing budget; stabilizing school’s affairs continuing school’s development.

並列關鍵字

Performance evaluation ； Nonprofit organization ； Balanced scorecard

參考文獻

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