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題 名 | 以平衡計分卡提升學校會計行政績效之研究=Using Balanced Scorecard to Promote the Efficiency for School Accounting Office |
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作 者 | 王月雲; | 書刊名 | 遠東學報 |
卷 期 | 24:4 2007.12[民96.12] |
頁 次 | 頁389-397 |
分類號 | 526.55 |
關鍵詞 | 平衡計分卡; 會計行政; 管理架構; Balanced scorecard; Accounting administration; Management framework; |
語 文 | 中文(Chinese) |
中文摘要 | 在現今知識經濟時代中,台灣各級學校所面臨教育環境的改變與競爭日 益激烈,所以學校要如何強化校內各單位的行政管理績效,來提昇學校競爭 力,已成為一重要的問題。 目前在各企業中已被廣泛運用的平衡計分卡(Balanced Scorecard, BSC),是 一種可以協助企業將願景與目標轉換為實際行動的管理工具,它著重於以顧 客為導向,能在企業的願景下,透過財務、顧客、內部流程和學習成長等四 個構面,為各個部門確立明確的目標和具體的策略,並將之與企業的總體目 標和願景相結合。 本研究因有鑒於台灣各大專院校會計室,需支援學校的教學、研究、服 務、輔導、推廣教育等工作,各項作業流程均需符合相關的會計法規,導致 業務相當繁雜。因此,本文主要目的為以台灣南部某科技大學會計室為例, 探討如何將 Kaplan 和 Norton 於 1992 年所發展出來的平衡計分卡導入該單位, 並建構出屬於該單位的平衡計分卡管理架構,使該單位能配合學校的願景提 昇行政績效。 |
英文摘要 | In the modern times of knowledge-based economy, the changes and competition in the educational environment among all schools in Taiwan are becoming more and more intense. Therefore, in order to promote the competitiveness, how to increase the efficiency of the administration among different departments in school has become an important issue. Nowadays,the“BalancedScorecard”(BSC)whichhasbeenwidelyusedinthe business is a management tool which can help the business transform their vision and objectives into the practical movement. The BSC focuses on the customers. Through the financial affairs, customers, interior process and learning achievement, BSC can establish firmly the definite objectives and strategy of every department under the condition of business vision. And BSC can also combine the overall business objectives with their vision. The study is made because all the accounting offices of colleges and universities in Taiwan should support the teaching, research, services, student counseling, extension education, etc, and every process school conform to the related accounting regulationgs, and as a result, their affairs become very complex. Therefore, this is a case study of the accounting office in a technology university in southern Taiwan. This case study will discuss how to make the BSC of Kaplan and Norton in 1992 for this accounting office, and will also discuss how to establish its own framework of BSC in order to make this office increase the efficiency of the administration for the school. |
本系統中英文摘要資訊取自各篇刊載內容。