採用平衡計分卡觀點建構非營利組織研發專案績效評估之研究—以Ｃ研發機構為例

The Study on Project Performance Measurement of Nonprofit Organization Based on Balanced Scorecard: A Case Study of the C Research Development Institute

王注凱(Chu-Kai Wang)

指導教授 ： 許通安

中原大學/商學院/資訊管理研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900031

摘要

摘 要
傳統的績效衡量大多著重於財務性指標，比較重視獲利績效；而非營利組織則偏重於內部管理流程的評估項目，比較重視是否符合作業程序及法令規範，二者都無法滿足管理者對組織專案績效評估的需求。1992哈佛大學Robert、諾頓研究所David Norton提出平衡計分卡(Balanced Scorecard)，透過平衡計分卡的評估指標，兼顧財務與非財務之績效評量，創造組織優勢。
本研究以平衡計分卡的概念出發，加上PMI專案管理九大知識領域為基礎，經由平衡計分卡、專案管理等文獻探討建構專案績效評估結構模型。以C研發機構為個案研究分析對象，結合文獻探討結果與現行專案績效評估制度，發展非營利組織研發機構的專案績效評估模式。期望基於此一評估模式，發展更適合非營利組織的專案績效評估模式，經由績效指標引導，具體執行多元又抽象策略目標的特殊任務。
本研究透過個案研究方法，以研究個案機構單位主管及專業專案管理人員為問卷及深入訪談對象，分析組織成員對專案績效評估項目的重要程度認知，並參酌組織資深主管與專案管理人員的意見修正後，本研究建構之績效評估模式包含「組織價值」、「顧客滿意」、「內部管理」、「創新精進」四大構面，共計25個主要評估項目，12個次要評估項目，更能達到組織多方位目標的平衡發展，彌補本研究個案機構現行評估作業的不足，可作為非營利組織建構專案績效評估制度之參考。

關鍵字

平衡計分卡 ； 專案 ； 專案績效評估 ； 專案管理

並列摘要

Abstract
The traditional measurements of project performance are mostly focus on the financial factors that more emphasize the profit performance, while the nonprofit organizations are focus on the measurements of inner management process that pay more attention to emphasize whether they follow the operation procedure and the laws or not. Both of them, however, are not satisfied the manager’s requirements in the measurements of project performance. in 1992, Robert Kaplan and David Norton proposed the Balanced Scorecard in Harvard Business that can consider both financial and non-financial factors via the measurement factors to create the advantage of a department.
Starts with the concept of the Balanced Scorecard and bases on nine knowledge areas of PMI in project management, this research constructs the structural model in the measurements of project performance through the papers studies on Balanced Scorecard and project management. The C Research Development Institute is the case to be analyzed, combine with the papers studies and the current measurements of project performance to develop the project performance measurements of a nonprofit organization. It is expected that we can base on the model to develop more models of the project performance measurements that are more suitable for the nonprofit organization and can concretely conduct special tasks of strategic objectives that are various and abstract through the guidance of performance factors.
This research uses the method of case study. In this case, the managers and the project management employees fill out the questionnaire and are interviewed deeply to analyze the realization of importance level of the measurement items of the project performance for members in an organization. After modifying by referring the opinions of the senior and project manager, the performance measurement model includes four aspects: organization value, customer satisfaction, inner management, innovation and improvement, and totally has 25 master measurement items and 12 slave measurement items. It will make this organization achieve a balanced development in different objectives and make up for the current measurement system, so it will also be a reference for a nonprofit organization to establish their system in the measurement of project performance.

並列關鍵字

Project Management ； Project Performance Measurement ； Balanced Scorecard ； Project

參考文獻

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