平衡計分卡之設計與運用–以某科技大學之管理學院為例

The Design and Application of Balanced Scorecard in College of Management at University of Technology

陳奕嘉(Yi-chia Chen)

指導教授 ： 楊浩偉 ； 黃明弘

朝陽科技大學/人文暨社會學院/應用外語系/碩士(2012年)

摘要

隨著台灣加入了世界貿易組織，許多的影響和衝擊也因此產生。首當其衝的就屬台灣高等教育界，他們面對的是供需不平衡的重大挑戰。加上近年來，少子化的問題越來越嚴重，在這樣的兩項強大因素影響下，許多學校的相關決策者渴望找尋出新的方法來解決此狀況。
本研究的目的在於探討平衡計分卡如何運用於科技大學中的管理學院之實用性以及可行性。利用平衡計分卡中的財務構面、顧客構面、內部流程構面和學習與成長構面四大構面的基本概念，加上分析過後所衍生出的第五構面，也就是合作構面，來建構出完整的策略地圖，最後，從策略地圖中的策略中分別發展出不同的行動方案，而個案學校若能依照其行動方案作相當的改善和實行，便能使平衡計分卡發揮出最大的效用，而學校也會因此完成其使命和目標進而從中獲得預期利益。

關鍵字

策略管理 ； 高等教育 ； 平衡計分卡

並列摘要

The higher education in Taiwan has faced big challenges nowadays. After joined the World Trade Organization (WTO), the status of unbalance of demand and supply is getting more seriously. Moreover, the trend of fewer children is becoming a huge impact. Therefore, more and more schools owner and policy decision-maker are seeking a new way to deal with this situation. The purposes of research are to discuss the feasibility of implementing the Balanced Scorecard. This research conducted with the concept of the main four perspectives in Balanced Scorecard which are financial perspective, customer perspective, internal process perspective and learning and growth perspective. There is one additional perspective called cooperation which has developed after implementing Balanced Scorecard analysis of the College of Management. These five perspectives are the main concept of constructing strategic map and action plans. The College of Management could fulfill the goal and vision when the Balanced Scorecard is being used.

並列關鍵字

Balanced Scorecard ； Strategy Management ； Higher Education

參考文獻

Hwang, M. H., & Rau, H. (2007). Design and planning of the balanced scorecard : A case study. Human Systems Management, 26(3), 217-227

Yang, F. C. (2001). The study of competitive advantages on running private vocational college in Taiwan, Chang Jung Christian University College of Management, unpublished thesis.

Beard, D. F. (2009). Successful applications of the balanced scorecard in higher education. Journal of Education for Business, 84(5), 275-283

Benbasat, I., Goldstein, D., & Mead, M. (1987). The case research strategy in studies of information system. MIS Quarterly, 11(3), 369-386

Bush, T. & Coleman, M. (2000). Leadership and strategic management in education. UK : Parl Chapman