研發機構績效評估架構之研究 -以系統科學為觀點

A Study of Assessment Framework on R&D Institute Performance - System Science Perspective

陳韋志(Weg-Chih Chen)

指導教授 ： 顧志遠

中原大學/商學院/企業管理研究所/碩士(2015年)

https://doi.org/10.6840/cycu201500516

摘要

摘要
本研究將以某研發機構作為個案研究對象，藉由個案接受外部稽核時所訂定之指標，以系統特性為觀點解釋其績效評估制定的方向與指標是否能與營運目標一致，藉由分析個案績效指標、執行策略、營運目標及外部稽核關注項目，分析出個案在「系統科學理論」中屬於的何種特性取向，藉以演繹出不同類型的組織績效指標制定方式，最後針對個案實證應用，訪談外部稽核委員以獲得各指標面向關注程度的權重與合理性，提供一個新形態的績效評估論述與標準，期望達到分組織績效評估指標在系統特性中所佔的權重與代表的意義，藉此整理出一套可以放在同一個衡量機制下比較、審視的工具，目的是在獲得任一個企業內部所制定的組織績效指標與權重後，可以透過這個機制解析組織訂定績效的目的與合理性。
在個案研究中發現，營利企業組資績效指標較偏向「突變性」及「開放性」，而非營利機構績效指標則偏向「目的性」及「自組織性」，而規模較大型的組織則會出現偏向「層次性」的績效指標。而個案無論是績效評鑑指標或執行策略方面，均以「自組織性」及「目的性」為主，並占有極大的權重，符合非營利組織常用的績效評估指標面向多以「目標管理」、「結果管理」為主，其實就內涵而言此兩項都可以視為目標管理，且一個為前端、一個為後端，基本上即是公務體系中非營利特質的典型。
最後研究結果顯示，個案在制定營運目標時，均以財務收入為重點，在系統特性中是偏向「突變性」與「開放性」，但在績效評估指標訂定的策略與方向卻是以「目的性」及「自組織性」為主軸，形成一種績效指標與目標不符的矛盾態樣，因此我們可以假設企業在制定績效指標時未必均能依照真實的需要訂定，因此倚靠第三方介入稽核十分重要，而透過本研究所發展出以系統特性觀察績效評估指標之方式則是屬合理而有效的。

關鍵字

系統科學，系統特性，營運目標，績效指標，非營利組織

並列摘要

Abstract
In this research, a R&D institution was chosen to be studied as a case transformed from a “Nonprofit organization” into a “For-profit organization.” System characteristics are utilized to explain if the methods of performance appraisal are in accord with the business objectives. Analyses for case performance indicator, strategy execution, business objective and external audit are made to categorize of what characteristic the case is in the “System science theory.” Thus, it deduces different ways of making organization performance indicators. Finally, external auditor interviews are held to get the weights and reasonability of every concerned aspect of indicators, and provide a new type of performance evaluation statement and standard. Also, the analyses of performance indicators for for-profit and nonprofit organizations are expected to present the difference and influence of a performance appraisal. Therefore, a method of comparison could be obtained as the meanings and phenomena in a same evaluating mechanism are concluded. After having the information of internal organization performance indicators and weights of any enterprise, this method is applied to understand the system characteristics of the organization.
It is found that in the case studies, organizational performance indicators of for-profit organizations tend to have characteristics of catastrophe and openness while the nonprofit ones tend to be in finality and self-organization. The greater organizations in magnitude would be in levelness indicator. In this case, no matter for the evaluation indicators or the strategy execution, it mainly fits in the self-organization and finality characteristics and has much weights on them, which is in accordance with the nonprofit organizations indicators. Both characteristics are typical for management by objectives in corporate system with one on the front end and the other on the back end.
At last, the research results show that the business objective determination of the case is to make profit and financial revenue and the strategies are in characteristics of catastrophe and openness. This is paradoxical between performance indicators and the objectives. Thus, we assume that the corporations often did not make the indicators on their need, and a third-party

audit is of a great importance. By the method of observing performance indicators by system characteristics in this research, the issue is solved in a reasonable and quite effective way.

並列關鍵字

Business objective ； System characteristic ； Keywords: System science ； Performance indicator ； Nonprofit organization.

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