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    政大機構典藏 > 商學院 > 企業管理學系 > 學位論文 >  Item 140.119/34967


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    題名: 平衡計分卡管理制度之設計及運用 - 以陽光社會福利基金會為案例
    作者: 方慶榮
    貢獻者: 吳安妮
    方慶榮
    關鍵詞: 非營利組織
    平衡計分卡
    營運績效
    作業基礎成本系統
    日期: 2003
    上傳時間: 2009-09-18 13:27:05 (UTC+8)
    摘要: 非營利組織(Nonprofit Organizations，簡稱NPO)近年來在國內外蓬勃發展，在某些重要議題，儼然成為社會良心與進步的另一主要推動力。由於大部分的NPO無所謂的財務利潤底線與市場機制，以及缺乏有效的管理辦法，其經營管理很容易出現無效率的狀況，加上大環境急劇變化所帶來的挑戰，是以NPO比營利事業更需要好的管理制度(Drucker，1990)。
    『平衡計分卡』(The Balanced Scorecard，簡稱BSC)是一在歐美企業、政府部門、NPO應用多年，且已有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，以及落實策略，具體改善組織的績效表現。本研究以國內的陽光社會福利基金會為研究對象，設計一含括策略形成、策略規劃到策略執行的BSC應用架構及模式。以下為本研究的發現﹕
    一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。
    二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，可延伸至員工日常的作業活動，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。
    三、在BSC的應用方面﹕BSC與『作業基礎成本系統』(簡稱ABC)在策略的執行上有互補的功能，BSC提供大的策略與流程架構，ABC則提供正確即時的基礎作業資訊，作為驗證成效以及決策改善的依據。兩者的結合運用，可促成陽光『營運績效』之提升與『資源』之有效運用。
    本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。
    關鍵詞﹕非營利組織、平衡計分卡、營運績效、作業基礎成本系統
    Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990).
    The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows:
    1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning.
    2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well.
    3. The application of BSC: Function-wise, the BSC complements with Activity-Based Costing, abbreviated as ABC, on the execution of strategies. While BSC establishes major execution framework, ABC provides accurate and in-time fundamental information from operation to verify the results of the strategies and improve the decision-making. The integration of these two tools could enhance Sunshine’s operational performance and the outcome of resources.
    This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation.

    Key words: Nonprofit Organizations, Balanced Scorecard, operational performance, Activity-Based Costing
    參考文獻: 中文部份
    Drucker, Peter F. 1990. Managing the Nonprofit Organization﹐中譯名：非營利機構的經營之道﹐余佩珊譯(1994)﹐台北：遠流出版公司。
    Kaplan, Robert S. , and Robin Cooper. 1998. Cost & Effect, 中譯名：成本與效應﹐徐曉慧譯(2000)﹐台北：臉譜出版社。
    Kaplan, Robert S. , and David P. Norton. 2001. Strategic Focused Organization﹐中譯名：策略核心組織﹐ARC遠擎管理顧問公司譯(2001)﹐台北：臉譜出版社。
    Mintzberg, Henry, Bruce Ahistrand, and Joseph Lampel, 1998, Strategy Safari,中譯名：策略巡禮﹐林金榜譯﹐2003, 台北：城邦文化事業出版。
    Porter, Michael E., 1980, Competitive Strategy, 中譯名：競爭策略﹐周旭華譯 (1998), 台北：天下遠見出版。
    _______________. 1985. Competitive Advantage, 中譯名：競爭優勢, 李明軒 邱如美合譯(1999)﹐台北：天下遠見出版。
    司徒達賢﹐1996，我國NPO目標制定與績效評估之研究，行政院國科會專題研究計畫成果報告。
    ________，1999，非營利組織的經營管理，台北：天下遠見。
    ________，1999，策略管理新論，台北：智勝出版。
    吳安妮，2002，BSC之精髓、 範疇及整合，會研月刊，第 期。
    吳思華，2000，策略九說—策略思考的本質，台北：臉譜出版社。
    許士軍，1977，誰說非營利組織不需要管理，現代管理月刊，1977年8月：13-15。
    英文部份
    Cokins, Gary. 2001. Activity-Based Cost Management, New York : John Wiley & Sons, Inc.
    Ellingson, Dee Ann, and Jacob R. Wambsganss. 2001. Modifying the approach to planning and evaluation in governmental entities: a “Balanced Scorecard” approach﹒J. of Public Budgeting, Accounting, & Financial Management 13(1): 103-120.
    Herzlinger, Regina E. 1996 . ”Can Public Trust in Nonprofits and Governments Be Restored ? ” Harvard Business Review (March/April): 97-107.
    Johnson, Lauren K. 2003. The Texas Education Agency: Boosting Performance and Accountability with the BSC. Balanced Scorecard Report (May/June): 6-8.
    Kaplan, Robert S. 2001. Strategic Performance Measurement and Management in Nonprofit Organizations﹒Nonprofit Management & Leadership Vlln3(Spring): 353-370.
    ______________. 2002. The Balanced Scorecard and Nonprofit Organizations﹒Balanced Scorecard Report (Nov./Dec.): 1-4.
    Liberatore, Matthew J. ,and Tan Miller. 1998. A Framework for Integrating Activity-Based Costing and the Balanced Scorecard into the Logistics Strategy Development and Monitoring Process﹒ Journal of Business Logistics Vol﹒19(2).
    Locke, Edwin A. 2001. Motivation by Goal Setting﹒Harvard Business Review (Nov.)
    Mintzberg, Henry. 1994. The Rise and Fall of Strategic Planning, Hertfoodshire, UK: Prentice Hall International(UK) Limited.
    Niven, Paul R. 2002. Balanced Scorecard Step-by-step, Hoboken New Jersey: John Wiley & Sons, Inc.
    ___________. 2003. Balanced Scorecard Step-by-step for Government and Nonprofit Agencies, Hoboken New Jersey: John Wiley & Sons, Inc.
    Porter, Michael E.1996. “What Is Strategy?”﹒ Harvard Business Review (Nov./Dec.): 61-78.
    Rangan, V. Kasturi, Sohel Karim, and Sheryl K. Sandberg﹒1996﹒ Do Better at Doing Good. Harvard Business Review (May/June).
    Rohm, H. 2002.” A Balancing Act”, Journal of Perform Vol.2 (2): 1-8.
    Taylor, Barbara E., Richard P. Chait, and Thomas P. Holland﹒1996﹒The New Work of the Nonprofit Board﹒Harvard Business Review (Sept./Oct.)
    Terry, B., Patricia Bush, and Lennart Norberg. 2001. “Building Executive Alignment, Buy-In, and Focus with the Balanced Scorecard SWOT”. Balanced Scorecard Report (May-June): 3-5.
    Wolf, Thomas. 1999. Managing a Nonprofit Organization in the Twenty-First Century, New York:Fireside.
    描述: 碩士
    國立政治大學
    企業管理研究所
    90932524
    92
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0090932524
    資料類型: thesis
    顯示於類別:[企業管理學系] 學位論文

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