平衡計分卡運用於非營利組織合併績效管理之探討--高雄市政府警察局合併個案研究

The research of Balanced Scorecard Performance Management of Non-Profit Organization Merging - A Case Study of The Kaohsiung City Police Department

鍾睿賢(Jui-Hsien Chung)

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(2014年)

https://doi.org/10.6346/NPUST.2014.00074

摘要

本研究目的探討適合非營利組織組織變革後之績效衡量模型，提供國內其他相關非營利組織建立績效管理制度之參考，採問卷調查方式，以高雄市政府警察局各內、外勤單位445位員警為研究對象，以SPSS軟體進行信、效度分析、成對T檢定、因素分析、相關分析、變異數分析（ANOVA）、路徑分析等做實證分析。 在衡量指標之重要程度方面：普遍認為警用車輛汰換率、防彈裝備汰換率、無線電汰換率及槍枝汰換率為最重要；在現況實際執行滿意度方面：普遍認為電話服務禮貌、警察受理報案反應時間、員警執勤服務態度最為滿意。而經成對T檢定發現，財務、顧客、內部流程和學習與成長各構面績效指標之重要性與滿意度間仍存在顯著差異，顯示績效管理仍有相當大的改善空間。 而經因素分析後，顧客構面代表因素以提升民眾滿意度、提升刑案破獲率、加強犯罪預防工作、降低交通事故、提升交通執法品質，解釋力達72.7%；財務構面代表因素以適當管控預算執行並爭取專案預算，解釋力達78.6%；內部流程構面代表因素以健全員警定期調陞、提高行政效率、整合科技設備系統、充實警察應勤裝備、健全內部管理，解釋力達71.2%；學習與成長構面代表因素以建立員警溝通管道及網路資料庫、辦理員警專業訓練講習及座談、強化員警常年訓練並鼓勵在職進修，解釋力達74%。 由變異數分析得知對績效衡量指標重要程度認知，除年齡、學歷及服務年資有顯著差異外，其餘在性別、婚姻狀況、官階、職務及工作性質則看法一致無顯著差異。在路徑迴歸分析，發現內部流程構面受到學習成長構面影響、顧客構面與財務構面皆受到內部流程構面之影響，結果顯示其因果關係與策略地圖相符，驗證了平衡計分卡之理論。 本研究建議縣市合併後，高雄市政府警察局應重視財務構面之適時管控、合理運用預算並爭取專案預算，如此可改善重要程度較高之衡量指標的滿意程度，並重視學習與成長構面中衡量指標，藉以協調整合組織合併後員警之間彼此文化及對策略目標重要性認知的不同，並將驗證後平衡計分卡策略地圖中關鍵績效指標列入績效管理項目之參考，考量鄉村都會區域的差異性並適當地予以制度化，才能建立一個適當且有效的績效管理制度。

關鍵字

非營利組織 ； 平衡計分卡 ； 組織變革 ； 組織診斷 ； 績效評估 ； 策略地圖 ； 衡量指標

並列摘要

The research underpins the structure of Balanced Scorecard using customer, finance, internal process, and learning and growth dimensions and uses the organizational diagnosis and organizational change theories (Cummings and Worley, 2009) to construct strategic objectives, strategic map, and measurements of Nonprofit organization. A sample of 445 observations of the Kaohsiung City Police department is survey and tested by SPSS software. An empirical study of validity and reliance tests, Paired T test, Factor analysis, Person relation analysis, Variance analysis, Path analysis was conducted.
In terms of measurements the degree of importance: the rate of Police vehicle replacement, the rate of bulletproof equipment replacement, the rate of radio replacement and the rate of guns replacement are the most important. In the satisfaction of actual implementation: the politeness of telephone services, police response time, police service attitude were the most satisfying. After Paired-Samples T test, we found that there are significant differences between the financial, customer, internal processes and learning and growth measurements. That showed there are still places of improvement on performance management.
Through factor analysis , customer dimension includes five factors, enhancing public satisfaction, increasing the resolved rate of criminal cases, strengthening crime prevention efforts, reducing traffic accidents, enhancing the quality of traffic enforcement, accounted for 72.7% variance explained. Financial dimension can be explained by the factor, the control of budget and competing project budget, accounted for 78.6% variance explained. Internal process includes five factors, the regular delegation and promotion of police, improving administrative efficiency, integrating technology systems and equipment, replenishing police duty equipment, improving the internal management, accounted for 71.2% variance explained. Learning dimension can be represented by three factors, establishing channels of communication and network database, conducting professional training workshops and seminars, strengthening police training and encouraging on-job training, accounted for 74% variance explained.
Through ANOVA analysis, the cognition of performance has significant difference within age, education, working years. There is no significant difference among gender, marital status, official rank, position and nature of work. This research after path regression analysis to find out that financial dimension and customer dimension are influenced by internal process dimension, internal process are influenced by learning and growth dimension. This complies with the cause-effect relationship of our strategy map, justifying the theory of the Balanced Scorecard.
The research suggests that after Kaohsiung City and County's merger , Kaohsiung city police department should pay attention to the control of budget and competing project budget. Thus it could improve not only the satisfaction of higher importance measurements but also focus on the measurements of learning and growth dimension, so as to coordinate the different recognition of the culture and the importance of strategic goal between each police staffs. And take the strategic performance indicators of strategic map of balanced scorecard into account of the performance management project. Take the differences of the rural and urban areas into consideration and institutionalize it appropriately, thus it could establish an appropriate and effective performance management system.

並列關鍵字

Non-profit organizations ； Balanced Scorecard ； Organizational Change ； Organizational Diagnosis ； Performance Evaluation ； Strategic Map ； Measurement Indicators

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