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  • 學位論文

運用平衡計分卡觀點建構非營利組織績效評估模式-- 國立台中技術學院總務處

The Application of Balanced Scorecard to the Construction of a Performance Evaluation Model for the Non-profit Organizations: the Case of the General Affairs Division of National Taichung Institute of Technology.

指導教授 : 顏憶茹 張淳智
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摘要


近年來,社會環境的急速變動,非營利組織面臨了前所未有的挑戰。在資源、環境不若以往的情形下,非營利組織的績效管理制度就更形重要,如何在有限資源與日趨複雜的競爭環境中,提升工作效率,並且有效地將每一分資源發揮最大效用?實是當前非營利組織的重要議題。 本研究選定國立臺中技術學院總務處為研究個案,研究個案現階段績效評估方法與其績效評估所依循之準則,主要係依政府相關法令規定,無法對於工作內容與職員特質做最合適之評估,整體來說仍有非常大的進步空間。本研究運用平衡計分卡觀念,以文獻回顧、問卷調查及專家訪談,同時參酌研究個案的角色與功能,並連結其組織使命與目標,開展出組織策略地圖與彙整個案單位的整體績效指標。隨後利用灰色統計分析法與因素分析法萃取出各構面重要性指標。最後,利用層級分析法,建構研究個案績效評估架構、各績效指標之權重,提供給個案單位(非營利組織)日後建構績效評估制度之參考。 研究結果顯示: 1.在本研究四個構面中,其重要性依序分別為,「財務構面」(權重:0.511)、「顧客構面」(權重:0.245)、「組織內部流程構面」(權重:0.139),最後則為「學習與成長構面」(權重:0.105)。 2.本研究個案各構面最具代表性之關鍵績效衡量指標,在財務構面為「總務處對校園空間、設備與資源之規劃、分配與使用」(權重:0.621)、顧客構面為「業務管理」(權重:0.573)、組織內部流程構面為「內部作業流程辦理情形」(權重:0.555),最後在學習與成長構面中為「員工教育訓練與工作改善程度」(權重:0.603)。 3.在研究個案的整體評估因素中,依照重要性排序,前三項為「總務處對校園空間、設備與資源之規劃、分配與使用」(權重:0.315)、「業務管理」(權重:0.141)與「財務舞弊與糾正查核次數」(權重:0.119)。 關鍵詞:非營利組織、平衡計分卡、績效評估、灰色統計法、層級分析法

並列摘要


Recently, non-profit organizations have been encountering the unprecedented challenges with the drastic changes in society. Due to the ever-decreasing resources, the performance evaluation of non-profit organizations has become very important. Indeed, it’s a crucial issue for non-profit organizations nowadays to learn how to upgrade working efficiency and to be able to make the most effective utilization of the limited resources. There is still much room for improvement of the current performance evaluation system of the General Affairs Division of National Taichung Institute of Technology. The current system is based on all kinds of lawful rules and its main purpose is to follow the rules. However, the rules aren’t appropriate to evaluate the performance of every person. Built upon the Balanced Scorecard (BSC), this research uses Grey Statistics Analysis and Analytic Hierarchy Process (AHP) to analyze the data collected from interviews and questionnaires. By incorporating the mission and goal of the organization, this research develops the strategy map and the various evaluation criteria for this organization. Hopefully, the performance evaluation model can be of help to this non-profit organization in establishing its future performance evaluation system. The main conclusions can be summarized as follows: 1.The analysis of AHP shows that the weights associated with the four BSC perspectives of finance, customer, internal business process, and learning and growth are 0.511, 0.245, 0.139, and 0.105, respectively. 2.The most critical performance indicator for the financial perspective is “resource allocation and space planning by the General Affairs Division”, with a weight of 0.621; for the customer perspective, “business management”, with a weight of 0.573; for the internal business process perspective, “internal operation procedures”, with a weight of 0.555; and for the learning and growth perspective, “employee education, training and improvement”, with a weight of 0.603. 3.Overall, the top three performance indicators of the research case are “resource allocation and space planning by the General Affairs Division”, with a weight of 0.315, “business management”, with a weight of 0.141, and “frequency of detecting financial embezzlement and auditing account”, with a weight of 0.119. Keywords: Non-Profit Organization, Balanced Scorecard, Performance Evaluation, Grey Statistics Analysis, Analytic Hierarchy Process

參考文獻


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被引用紀錄


李怡潔(2014)。建構蔬果供應商關鍵績效指標因果模型〔碩士論文,國立臺中科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0061-1407201415374300
李瑋玲(2016)。兒童產業師資培訓計畫評鑑指標建構:平衡計分卡之應用〔碩士論文,國立屏東科技大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0042-1805201714160367

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