應用平衡計分卡觀念建構非營利事業慈善文教營運績效研究 : 以H基金會為研究案例

Abstract

平衡計分卡(The Balanced Scorecard 以下簡稱BSC), 為Kaplan & Norton所提出，經過多年來的發展，已經成為使企業的策略得以具體化的一個很好的工具。 因為 BSC 重視顧客、內部流程、學習與成長、財務性等四大構面，所以考慮的層面較廣，整個架構有系統性及邏輯性，結合使命、願景而訂定策略，然後再根據策略訂定衡量指標及行動方案，如此使得衡量指標、行動計畫與組織的使命、願景、策略相結合，較能使組織發揮最大綜效。

管理大師彼得杜拉克長期參與非營利組織運作研究，他認為，非營利組織比營利事業更需要好的管理制度。在取之於社會用之於社會的使命下,當前整個地球村又正面臨前所未見無法預測的大環境變遷, 非營利組織如何發揮最大綜效,相信已是當前所有非營利組織領導人已經在深思的問題,因為行善及教育貴在及時。

本研究以H基金會為研究案例 應用平衡計分卡(BSC)觀念建構非營利事業慈善文教營運績效之研究, 期望能應用平衡計分卡的四個構面建構出一套重視績效並且是可實行及 供檢視的營運模式.以下為本研究的發現﹕ 1.BSC中的財務管理構面,以 (1)有效的管理財務資源及(2)風險控管等兩項指標是 非營利事業從事慈善文教之志業能否永續經營的最重要優勢. 2.BSC中的社會與顧客構面,以(1)顧客滿意度(2)顧客信任度(3)學校積極推行品格數等 3項指標分析, 這些績效建構的項目是從事慈善文教之志業可達成的目標. 3.BSC中的內部流程構面, 以(1)高品質、高影響力的教育服務及產品的開發流程 (2)重視績效與執行的 BSC 策略規劃、管理流程(3)重視績效與執行的磐石計畫流程 (4)重視績效與執行的弱勢青少年贊助流程(5)落實執行社會肯定的基金會治理制度等5項指標分析,這些績效建構的項目是可達成的目標. 4.BSC中的學習與成長構面,“有品格及能力的員工、志工及董事”之指標分析。這些績效建構的項目是可達成的目標. 5.應用BSC的四個構面建構的評核項目以個案基金會實際執行之經營績效結果分析,個案基金會之平均經營績效以“學習與成長構面”與“社會與顧客構面”為最高. 關鍵詞﹕非營利組織、平衡計分卡

Since the introduction of the Balanced Scorecard (abbreviated as BSC), by Kaplan and Norton, the BSC has become a leading methodology for measuring organizational performance and achieving substantial results. The BSC system is focused in four aspects of measuring organization performance, i.e., financial result, customer, internal process, and organizational learning and growth. In BSC, not only the vision and mission of an organization are aligned to develop strategies and objectives, but also performance indicators and actions are measured in accordance with the developed strategies and objectives.

Peter Drucker ,one of the most widely influential thinkers and writers on the subject of management theory and practice, as he concluded, it is even more necessary for NPO to have a well established management system than it is for Profit Organization (Drucker, 1990). However, in addition to think how to accomplish the mission of taken from the community giving back to the society, the immediately global warming is causing the unexpected climate disruptions around the world. How to maximize the in time synergy has become the most thoughtful questions to the NPO leaders.

In this case study, by applying H foundation KPI as a model, evaluating Performances of Non Profit Business with the four aspects application of Balance Score Card. The conclusion and the suggestion could provide other NPOs a practical and clear reference as below:

1.For NPO, the financial management aspect of the BSC is the most important strength for long lasting the operation. 2.Through the KPI evaluating of Social and Customer aspect, it is recognized the most important customer of the NPO is their serving clients and the society itself customer satisfaction, 3.Through the KPI evaluating of excellent management process and procedure aspect, the NPO gets to establish an organization culture of easy learning and growth in order to face the future challenges. 4.Through the four aspects KPI evaluating, both the “social and customer” aspect and the “learning and growth” aspect get the highly recommended ranking for NPO measuring the organizational performance and achieving substantial results. Key words: Nonprofit Organizations, Balanced Scorecard