社福類非營利組織運用平衡計分卡之研究

南華大學機構典藏系統 > 本校期刊 > 非營利組織管理學刊 > Item 987654321/16442

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题名:	社福類非營利組織運用平衡計分卡之研究
其它题名:	Research on the Application of Balanced Scorecard in Non-Profit Organization--results from social welfare Organizations
作者:	林義學;郭登聰;王順民 Lin, Yihsueh;Kuo, Tentsung;Wang, Shungming
貢獻者:	苗栗縣苑裡老人養護中心;輔仁大學社會工作學系;中國文化大學社會福利學系 Miaoli County Yuanli Township Elder Care and Rehabilitation Center;Department of Social Work of Fu Jen Catholic University;Chinese Culture University Department of Social Welfare
关键词:	平衡計分卡;非營利組織;績效管理 Balanced Scorecard;Non-profit Organization;Performance Management
日期:	2012-06-01
上传时间:	2013-12-30 14:03:00 (UTC+8)
出版者:	南華大學非營利事業管理學系
摘要:	近年來社福組織在政府評鑑及民間捐款者對責信的重視下，組織經營績效已成為備受重視的焦點。平衡計分卡是目前較新的績效管理制度，社福組織藉由平衡計分卡以建立其績效制度。本研究旨在探討社福組織運用平衡計分卡所遭遇之困難？運用成功與失敗因素為何？平衡計分卡是否適用於社福組織？本研究以個案研究法進行，訪談對象包括社福組織裏高階主管與執行者，計4個單位5位受訪者參與。研究發現社福組織運用平衡計分產生難題有績效指標如何建立與如何衡量。在適用性上各單位均認同平衡計分卡適用於社福組織，但研究者則持保留立場。研究者建議社福組織導入平衡計分卡，應從建立績效型組織文化、有具體明確的推動概念、試辦計畫與結果評估三者著手。 In recent years, the performance management of social welfare organisations has become a focus point receiving much attention due to governmental evaluation and the increasing attention from nongovernmental donors regarding accountability. The balanced scorecard is an emerging performance management system; social welfare organisations rely on balanced scorecards to establish their performance management system. This research is aimed to study the difficulties that social welfare organisations may encounter while implementing balanced scorecards. What are the success or failure factors? Whether balanced scorecards suitable for social welfare organisations or not? This research adapts case study , the interview subjects including mid-level and senior managers and executives, overall 5 interviewees from 4 organisations. The research also finds that the difficulties social welfare organisations encountered while implementing balanced score were establishing performance indicators and evaluation. For the suitability, all the organisations agree that balanced scorecards are suitable for social welfare organisations, but the researcher holds a more reserved standpoint. The related suggests that the implementation of balanced scorecard for social welfare organisations should base on 3 elements, namely, establishing performance orientated organisation culture, having a specific and clear inception concept, and taking pilot projects and result evaluations.
關聯:	非營利組織管理學刊 12期
显示于类别:	[本校期刊] 非營利組織管理學刊 [企業管理學系(管理科學碩/博士班,非營利事業管理碩士班)] 非營利組織管理學刊

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