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    题名: 社會福利組織績效衡量制度之探討－以某基金會為例
    作者: 洪佳新
    贡献者: 許崇源
    洪佳新
    日期: 2002
    上传时间: 2016-05-09 16:20:48 (UTC+8)
    摘要: 　　近年來，社會福利組織績效衡量的議題備受重視。但因為社會福利組織特性，使其績效衡量遠比營利組織困難，尤其在績效衡量指標的選擇上，應兼顧財務性與非財務性指標，以達成組織的宗旨目的。所以平衡計分卡所發展的績效衡量指標最能衡量社會福利組織績效之優劣。本研究以個案研究為研究方法，針對個案之特性，以平衡計分卡設計其績效衡量指標，並檢測組織內不同部門成員對各績效衡量指標的看法是否有差異。
    　　本研究結果如下：
    　　一、建構個案之平衡計分卡與績效衡量指標，其中平衡計分卡分為顧客、內部流程、財務與學習成長構面，以此建構的績效衡量指標共42項。
    　　二、問卷研究結果顯示，全體受試者對績效衡量指標重要性的看法都認為重要，但相對較重要的十個指標為(1)成員瞭解基金會的宗旨及目的；(2)政府對基金會評鑑結果的優劣；(3)社會大眾對基金會形象意見；(4)簡化捐款人捐款的步驟(便利捐款)；(5)政府補助金額及委辦項目金額；(6)受服務案主滿意度；(7)對受服務者需求的回應速度；(8)定期轉帳捐款佔總捐款的比率；(9)捐款者滿意度；(10)捐款者再次捐款的比率。
    　　全體受試者認為相對較不重要指標依次為(1)志工佔基金會工作人員的比率；(2)創新服務的數量多寡；(3)員工訓練時數；(4)運用「資料挖掘(data mining)」所產生資訊進而滿足案主的「潛在需求」的次數；(5)運用資料庫提供案主服務的比率；(6)運用資訊科技的程度；(7)員工所提出的建議案次數與內容；(8)員工教育訓練的範圍；(9)基金會與政府、企業合辦活動的次數；(10)創新服務推出的時間快慢。
    　　結果顯示受試者認為財務與顧客構面的指標相對來說較為重要，而相對較不重要的指標多落在學習與成長構面，此一結果可提供給個案基金會於決定各個績效衡量指標之權重的參考。另外，本研究以平衡計分卡設計組織績效衡量指標的過程與所遭遇到的問題，則可以做為其他類似組織設計績效衡量制度之參考。
    　　In recent years, there has been considerable attention given to research on the performance measurement of social welfare organizations. However, due to the special characteristics of social welfare organizations, performance measurement study on nonprofits is more complicated than that of for-profit organizations. This is particularly so when it comes to selecting performance measurement indicators, because one must often check the financial and non-financial indicators as the aim and mission of these organizations. Thus, the development of performance indicators based on balanced scorecards has become the most suitable tool to gauge the performance of social welfare organizations. This thesis employs the case study approach and bases on balanced scorecard concept to design the performance indicators for the case organization, and collects the opinions of the employees from the different departments of the organization in selecting the most important indicators.
    　　The results of this study are as follows:
    　　1. Forty-two performance indicators have been developed according to the mission of the organization and concept of balanced scorecard, which includes the customer, internal process, finance, and learning and growth dimensions of the organization.
    　　2. The results of the survey questionnaires reveal that the employees gave a greater relative importance to the following ten indicators: (1) the employees` understanding of the aim and mission of the foundation; (2) the result of the government`s evaluation for the foundation; (3) the opinions and image of the general public toward the foundation; (4) the simplification of processing donations; (5) the amount of government subsidy and the amount of subsidy for particular projects; (6) the satisfaction of the beneficiaries; (7) the prompt response to the demands of the beneficiary; (8) the amount ratio of recurring donors to the overall contributions; (9) the donors` satisfaction; and (10) the ratio of repeating donors.
    　　The respondents believe that the following ten indicators are relatively less important in the performance measurement: (1) the ratio between volunteers and employees of the foundation; (2) the amount of service creativity; (3) the amount of time expended in training employees; (4) the frequent use of data mining to obtain information in measuring beneficiaries` satisfaction and needs; (5) the use of database to provide service ratios; (6) the use of high-technology information; (7) the frequency and the content of employees` suggestions; (8) the scope of teaching and training of the employees; (9) the frequency of joint activities between the government, the business sector and the foundation; and (10) the speed in promoting creative service.
    　　The results imply that the customer and the financial indicators are viewed more important than the learning and growth indicators for the organization. These results offer a very powerful reference in the decisions regarding the performance measurement within the foundation. Furthermore, the process of employing balanced scorecard to induce the performance indicators in this study offers a good reference for those who wish to design performance measurements of similar organizations.
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    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#A2010000210
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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