以平衡計分卡觀點建立職業學校績效管理系統之研究

A Study on the Establishment of a Performance Management System for the Vocational Senior High School Based on Balanced Scorecard

謝景吉(Ching-Chi Hsieh)

指導教授 ： 莊立民 ； 陳嵩

崑山科技大學/商業管理學院/企業管理研究所/碩士(2005年)

https://doi.org/10.6828/KSU.2005.00013

摘要

近年來由於大環境因素的影響下，國內職業學校早有警覺招生的困難，紛紛透過加強內部管理及提升教學品質等各項方式，來增加自己的競爭力。而平衡計分卡以一套平衡的構面把願景與策略轉換成目標和量度。在平衡計分卡模式下，財務面、顧客面、內部程序面、學習與成長面量度是缺一不可的平衡狀態。藉由實行平衡計分卡的的概念能夠使企業長期目標與部門之間的策略達到一致。本研究的主要目的：一、學校沒有像一般企業有很明顯的財務指標，像每股盈餘。利用平衡計分卡這種新的企業管理工具來結合各種非財務性指標與現存的財務性指標，來擴大傳統以財務為主的績效衡量系統。二、建立合適職業學校衡量之指標庫。三、透過問卷調查深入探討平衡計分卡四個構面之相對重要性，並分析其原因同時，對學校及後續研究者提出建議。
本研究以國內雲嘉地區私立職業學校為目標，採取立意抽樣法尋找配合意願高且績效考核制度較為健全之職業學校作為研究之對象，以其教職員工為問卷發放之主要對象，以問卷調查法，尋找合適之研究樣本，以因素分析法及層級分析法來寄發問卷，以教職員工及中、高階主管為對象，來求取因素分析結果及指標之權重。本研究之結論：一、平衡計分卡能使職業學校短、中、長期之策略方向更為明確；二、並透過策略之宣傳與回饋，使平衡計分卡成為策略管理之工具，而非只是績效評核，冀能提升組織整體績效；三、就私立職業學校而言，越來越多的學校注意到組織之學習與成長及學校的顧客(?學生?)日益重要之所趨，轉而發展此二構面而非僅限於財務構面之衡量。

關鍵字

平衡計分卡 ； 績效管理系統 ； 職業學校

並列摘要

Owing to the influence of the great environmental factor in recent years, the domestic vocational school has difficulty vigilance about enrolls new students. Through strengthening internal management and improving teaching quality in order to increase one's own competitiveness. And balanced scorecard with one balanced literary composition tactic change goal and measure surface with tactics. Under the balanced scorecard way, it is the balance state that none of them can be dispensed with the financial affairs, the customer, the inside procedure, the learning and the growing to measure. By making the concept of implementing the balanced scorecard can make the tactics reach unanimity between enterprise's long-term goal and department. The main purposes of this research: 1. There is not the school as general enterprises have very obvious financial indexes, like the surplus per share. To make use of the new business administration tool of balanced scorecard to combine kinds of the non-financial affairs index and extant financial affairs index in order to expand the traditional performance relying mainly on financial affair’s measurement system. 2. Set up the index storehouse where suitable vocational school weighed. 3. Probe into the relative importance of four literary composition surfaces of score card of balance deeply through questionnaire investigation, analysing the reasons, and put forward the suggestions on the schools and the latter researchers.
This research regards domestic good private vocational school in Chiayi and Yunlin as the goal, taking purposive sampling and look for the vocational school that cooperates with the high will and performance to be with comparatively sound system to assess as the target of studying. Regard its faculty and staff as the main target with the investigation method of the questionnaire, look for the suitable research sample. Despatch the questionnaire with many variable analytic approaches and analytic approach of the level, it is by faculty and staff, in, last factor the analysis results and the weights of index as target high-order executive. Conclusions of this research: 1. The balanced scorecards can make the vocational school’s short, middle and long term’s direction to get more clear. 2. And through the propaganda and feedback of the tactics, make the balanced scorecard to become the tool of tactics management, but not the performance is accessed in order to improve and organize the whole performance. 3. As regards private vocational school, more and more schools are noticing the organizing learning and the growth and the customers (students ) are become more important, then develop and construct the surface but not measurement only limited to the financial affairs and construct the surface two times.

並列關鍵字

performance management system ； vocational senior high school ； balanced scorecard

參考文獻

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