平衡計分卡於非營利組織應用之探索性設計 －以國立商職為例

A Probing Design of the Balanced Scorecard Application in Nonprofit Organizations－A Case of National Vocational High School of Commerce

章淑枝(Shun-Jy Chen)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200053

摘要

摘 要

隨著社會的發展與需要，促使非營利組織的快速成長，也因此使非營利組織邁入競爭的時代。為了實現目標、永續經營，非營利組織不得不向營利組織學習，導入其經營管理之技術，重視品質、重視管理與重視績效。非營利組織中，「學校」是培育人才的搖籃，在社會進展中扮演著相當重要的角色，然而處在今日不斷變遷的時代裡，學校所擔負的功能將比過去更為複雜，而所面臨的挑戰亦將比以往更為艱鉅。

本研究選擇以某國立商職學校為研究對象，導入Kaplan和Norton所提出平衡計分卡之模式，為其規劃出一套完整且有效的管理架構，以利學校建構策略，並落實其策略之執行與績效之衡量，提供商職學校在面對變遷與競爭的環境時，能有效因應，突破困境。其研究目的分述如下：

一、瞭解個案學校策略制定之依據與流程及其傳導過程。
二、透過關鍵成功因素之分析，發展學校之競爭策略，再運用因果關係將學校之策略與績效衡量結合。
三、以平衡計分卡之觀念，為個案學校規劃與設計績效管理之模型。
四、詳細記錄規劃與設計平衡計分卡之流程，以為個案學校日後實施之基礎。

本研究所獲之結論如下：
一、平衡計分卡適用於非營利組織，不過基於非營利組織與營利組織之性質不同，故在設計非營利組織平衡計分卡時，有必要修改其架構，使其適用性和使用價值更高。
二、藉由平衡計分卡的實施，可以創造以策略為核心的組織，整合個人與團隊、行政單位與教學單位，共同致力於個案學校問題之解決及學校整體目標之實現。
三、藉由平衡計分卡所提供的基礎架構可用來描述策略、發展策略，並將策略轉化為具體行動目標，回饋執行成果。
四、藉由平衡計分卡四個構面，財務面、顧客面、內部程序面及學習與成長面等四個管理流程之運作，使個案學校所欲創造的策略成果與促成該成果的績效驅動因素，在一連串具有邏輯的因果關係鏈上，能完整的呈現。

對個案學校建議如下：
一、重視績效責任制度。
二、澄清願景、建立共識。
三、學校目標與個人目標連結。
四、電腦軟硬體的配合。
五、績效衡量必須與獎酬制度相連結。

關鍵字

平衡計分卡 ； 非營利組織

並列摘要

Abstract

In accordance to the society’s development and requirement, nonprofit organizations were forced to enlarge rapidly leading to an era of competition. To achieve goals and long-term operation, nonprofit organizations have to learn from profit organizations and to use the learned things in their business management as well as the respect on quality, management and performance . Schools among nonprofit organizations hatch elites and play an important role in a society’s evolution; however, these days’ things keeping changes, schools will be responsible for a more complicated functions and serve challenges than ever.

A national vocational high school of commerce was selected for study by introducing the Balanced Scorecard, proposed by Kaplan and Nortorn. A complete and effective management structure schemes for the school to form strategies and to employ the implementation of strategies with performance evaluations that are offered to the subject school when the school facing the changes and competition environments can response effectively and conquer the obstructions. The goals of this study are:
1.revealing the criteria, processes and paths of planning for this school’s strategies.
2.developing strategies on competition via the analysis of key success factors then combining the strategies with performance evaluations.
3.planning and designing a performance management model for the school by using the concept of balanced scorecard.
4.recording the planning and designing processes of the balanced scorecard for the basis of the execution of the school in the future.

Conclusions of this study are listed below:
1.The balanced scorecard can be used for nonprofit organizations; however, due to the differences of properties between nonprofit organizations and profit organizations, the structure of balanced scorecard needs to be modified to let it more suitable and worthy for nonprofit organizations.
2.By the implementation of balanced scorecard, an organization based on strategies can be created to integrated individuals, groups, administration units and instruction units to collaborate on the school’s problems solving and on the achievement of the school’s objectives.
3.The foundations provided by the balanced scorecard can be used to describe strategies and to develop strategies even to transfer the strategies into goals of actions and to feedback the results.
4.Using the four sides on the financial, customer, internal procedure, and learning & growing sides of a balanced scorecard can thoroughly illustrate the expected results of the strategies of the subject school and the driven factors of the performance of the results on a continuous logic relation.

Suggestions to the subject school are as follow:
1.Respect the responsibility of performances.
2.Clarify the vision and build concurrences.
3.Combine the school and individuals’ goals.
4.Use proper the computer hardware and software.
5.Bond the performance evaluation and reward systems

並列關鍵字

Nonprofit Organizations ； Balanced Scorecard

參考文獻

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