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頁籤選單縮合
題名 | The Balanced Scorecard: The Nonprofit Organization Perspective=平衡計分卡:非營利組織的觀點 |
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作者 | 陳順宇; 陳麗如; | 書刊名 | 全球商業經營管理學報 |
卷期 | 1 2009.09[民98.09] |
頁次 | 頁13-22 |
分類號 | 494.01 |
關鍵詞 | 平衡計分卡; 績效卓越; 非營利組織; Balanced Scorecard; Performance excellence; Nonprofit organization; |
語文 | 英文(English) |
中文摘要 | 平衡計分卡的觀念最早是在1992年由Kaplan和Norton導入企業界,它是一項複雜的績效評估系統也是一項策略管理工具。如何衡量組織的績效及運用有效的策略,一直是企業管理者在追求成功時的一項挑戰。近年來財務績效評估被批評為一單一指標並且是根據過去歷史資料而來,無法預測未來成功與否。而平衡計分卡是從四大構面來評估組織的績效,分別是財務構面、顧客構面、學習成長構面與內部流程構面。平衡計分卡的目標是為了平衡財務與非財務以及過去與未來的績效評估工具,使得企業在競爭的環境中能快速的反應。平衡計分卡能幫助企業發展更佳的策略目標並且越過私人企業與公共事業的藩籬,許多非營利事業單位也可利用平衡計分卡創造卓越的績效與效率。非營利組織也要滿足股東的營運要求,雖然平衡計分卡大部分運用在營利事業,教育機構尚未大量引進此觀念。教育單位須面臨的複雜工作,績效也較難評估,但運用平衡計分卡較易找到其影響組織績效的驅動因子,進而增加績效。本研究探討平衡計分卡的文獻並將運用至非營利組織。 |
英文摘要 | The balanced Scorecard (BSC), first introduced by Kaplan and Norton in 1992, is described as a comprehensive performance measurement system as well as a strategic management tool. Measuring organizational success and implementing effective strategies for future success represent continuous challenges for managers. In recent years, financial measures are blamed for that they are one-dimensional and they are backward-looking in the record. Financial measures can’t forecast the performance of future. The Balanced Scorecard model requires corporations to evaluate their organizational performance form four different perspectives - financial, customers, internal businesses, and learning and growth. The aim of the BSC is to formulate operational objectives and financial and non-financial performance. It enables firms to achieve a rapid reactive change to fit with the change in the competitive environment. The BSC can help organizations develop better strategic goals and objectives and migrate across the private-public boundary to form a key part of attempts to improve performance management, efficiency and accountability in many nonprofit sectors. Nonprofit organizations also face demands to be accountable to their stakeholders. Although the concept of the BSC has been widely adopted and used in the business sector, the education sector apparently has not embraced the BSC concept widely. The complex nature and activities of university present particular challenges for performance management. Nonprofit organization engages in highly differentiated, non-routine activities, the outcomes of which are difficult to measure. The purpose of this research is to review the balanced scorecard literature relating to strategic implementation and evaluate the BSC techniques have been applied in the nonprofit sectors. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。