結合平衡計分卡與層級分析法建構長期照顧機構的績效評估

台灣高齡化社會因老年人口快速成長，為滿足長期照顧需求，很多地區設立日間長期照顧機構。本文探討日間長期照顧中心B型非營利機構的績效評估方式，應用平衡計分卡、層級分析法的架構，建構績效評估的策略。研究中應用平衡計分卡的四大構面主準則(財務構面、顧客構面、內部流程構面、學習成長構面)、十二個次準則評估和實際觀察的方式來歸納與建構關鍵績效指標，提供給長期照顧中心B型非營利機構做為關鍵績效指標的參考依據。本研究的問卷調查資料，主要以六十位人員為對象進行問卷分析，經過統計資料分析，歸納出平衡計分卡的四大構面主準則、十二個次準則的績效指標優先程度。

關鍵字

長期照護；平衡計分卡；層級分析法；策略地圖

並列摘要

In Taiwan's aging society, due to the rapid growth of the elderly population, in order to meet the long-term care needs, many areas have set up daytime long-term care centers. This paper explores the performance evaluation method of the B-type non-profit organization in the long-term care center during the day, and applies the framework of the balanced scorecard and the Analytic Hierarchy Process(AHP) method to construct the performance evaluation strategy. In the study, the four major criteria of the Balanced Scorecard (financial indicators, customer indicators, internal process indicators, learning growth indicators), twelve sub-criteria evaluation and actual observation methods are used to summarize and construct the indicators. Performance indicators are provided to the long-term care center type B non-profit organization as a reference for key performance indicators. The questionnaire survey data of this study mainly analyzes the questionnaires of 60 persons. After statistical analysis, the priority of the four major facet criteria of the Balanced Scorecard and the priority of the performance indicators of the twelve sub-criteria are summarized.