運用品質機能展開與平衡計分卡建構非營利組織績效評估－以早期療育機構為例

An Application of Quality Function Deployment and Balanced Scoredard to Construct Performance Measurement in Nonprofit Organization－A Case Study of an Early Intervention Institution

陳秀琴(Hsiu-Chin Chen)

指導教授 ： 謝惠元

國立屏東科技大學/管理學院/高階經營管理碩士在職專班/碩士(2008年)

https://doi.org/10.6346/NPUST.2008.00112

摘要

本研究運用品質機能展開（Quality Function Deployment，QFD）與平衡計分卡（Balanced Scorecard，BSC）的觀點，針對屏東基督教勝利之家附設早療機構，可用的策略地圖及績效評估指標，提供決策者作為提昇服務的參考，進而提昇服務品質。首先以馬斯洛需求理論為基礎所提出的SQ-NEED量表，收集顧客的聲音，採問卷調查方式，針對屏東基督教勝利之家所服務的發展遲緩兒的家庭做需求項目調查，共計49位家長參與此研究，找出顧客的聲音。結果發現，家長在馬斯洛需求項目中最重視的是尊重需求。顯示家中有發展遲緩兒的家庭最需要的是社會對他們的尊重與接納。
第二階段由個案機構相關人員為研究對象，共發24份卷，有效問卷為22份，透過層級分析法（Analytical Hierarchy Process，AHP）的分析方式，求出指標的權重目標值，其實證結果在平衡計分卡的四個構面最重視的是學習成長構面，顯示個案機構的工作人員一致認同學習與成長是所有事物的基礎。財務構面以增加財務來源最受重視，顯示出受訪者重視的是如何增加財源。在顧客構面最重視的是尊重需求，其次為知識與理解，顯示對待家長還是要以尊重為主，另因家長是孩子的主要幫助者，所以也希望能重視知識與理解，增進家長的早療知識，而在審美需求部份普遍是不受家長及專業人員重視的。在內部流程的重視為提昇作業效率、舒適安全服務環境、提昇服務品質，顯示受訪者對內部流程的策略的重視程度是相當的。而在學習成長構面，受訪者最重視的是增加專業知識技能，較不重視的是課程創新能力，顯示受訪者重視的是本身的專業知識與技能，但在課程的創新上是較保守，其教育方式還是比較傳統的。
綜合研究提出建議，個案機構除重視學習成長構外，應注重內部流程的機能，制訂完整的標準作業流程與服務守則，才能提供服務品質的保障；另為增進家長對早療的專業知識，應加強辦理親職教育的課程；若能再加強機構人員與家長對於審美觀念，進而幫助家長與孩子學習自我的接納。

關鍵字

平衡計分卡 ； 品質機能展開 ； 層級分析法 ； 績效評估

並列摘要

The study applies Quality Function Deployment and Balanced Scorecard. to measure strategic performance of early intervention service using Ping-Tung Victory Home as an example. The research shows that strategic map and performance measurement is useful for decision maker in promoting both quantity and quality of services. Basing on Maslow’s theory of demand, a SQ-NEED questionnaire is used to survey the needs of family of developing retardation children . Forty-nine parents of Ping-Tung Victory Home join this study to find out customer’s needs. The results show that most parents emphasizing need of respect in Maslow’s theory of demand. It also shows that the families of developing retardation children needs the respect and acceptation from society.
On the second stage, this research uses Analytic Hierarchy Process to survey twenty- two staffs of case institution to examine the importance of strategic objectives and indicators from Balance Scorecard. The results indicate learning and growth being the most important at early intervention institution.To show that all staff have basic value on learning and growing in their professional skills and knowledge. In customer perspective it indicates the need of esteem and knowledge & understanding being the most and second important to customer. Furthermore the results show that parents’ role as children’s helpers is significant to the early intervention treatment. As a result their knowledge and understanding of treatment is crucial to the success of early intervention services. The aesthetic need is not emphasized by ustomer and professional staff. In internal processes, they emphasized on work efficiency, comfortable and safe service environment, and quality of service. It shows institution as professional focusing mostly on objectives of internal processes. In learning and growth, they most emphasized on increasing the professional knowledge and skills but less on the ability of innovation in courses, implying institution concerning professional knowledge and skills rather than innovation in courses. The way of education in institution is still traditional and conservative.
In summary this research suggests that institution should emphasize function of internal processes in addition to learning and growth. To assure service quality institution should establish Standard Operation Procedure and rules of service. Besides, it should enhance parent’s education program to increase their knowledge of early intervention. The enhancing of aesthetic concept to staffs and parents can facilitate parents and children to learn self-acceptance.

並列關鍵字

Non-profit Organization ； Early Intervention ； Performance measurement ； Balanced Scorecard ； Quality Function Deployment ； Analytical Hierarchy Process

參考文獻

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