限制理論於公益事業之應用–以南投縣青少年空手道推展協會為例

Abstract

由於台灣社會的日益成熟與多元化，在國民所得大量提高後，社會各層人士有心力協助公益事業的比例日增，促成了許多公益團體的蓬勃發展，知名的如慈濟基金會及家扶中心等。另外還有許多有心人士在有組織或無組織的從事公益事業，這些自發性的公益團體，由於人力、物力和資訊的侷限性；經常發生募款不足，使得有意義的志業無法推展延續；或是募得了款項卻無法有效率的應用，反而造成社會資源的浪費。

本論文以公益創投的觀念，將高德拉特（Goldratt）的限制理論應用在公益事業的實際案例上，除了以限制理論的思考程序去分析個案中的經營困境及建議解決方案之外，更進一步透過實際運作結果，認證限制理論可以協助於此類型之非營利組織，以及做為公益創投者之有效管理工具。希望此研究能夠協助非營利組織和公益創投者在面臨募款困難和提高資源報酬率的兩大難題上，提供一些實務操作的驗證。

As Taiwan’s GDP has been highly increased in the past few years, along with the growing maturity and diversity of the society, more and more people from broad levels of Taiwan are willing to support the public welfare groups. This contributes to the growing of many famous non-profit organizations (NPOs), such as “Tzu Chi Foundation” and “Taiwan Fund for Children and Families”. Besides these well-known NPOs, there are a large number of people who dedicate themselves into public welfare business with or without a proper organization. Due to the lack of enough man-powers, facilities and information, these self-initiated public welfare groups are either not able to raise enough funds to support their operations, or, on the contrary, with enough funds, but are not able to use their funds efficiently, which cause the waste of social resources.

This thesis is base on the concept of venture philanthropy to apply Goldratt’s Theory of Constraints on a NPO. This study implemented TOC’s thinking process into a real case, to analyze their operational obstacles and to deduce feasible solutions. Furthermore, through the practice results of the deduced solutions, we can verify that the TOC can be helpful to NPOs, and can be an effective management tool for venture philanthropists. I hope this study can provide practical verification to support NPOs and venture philanthropists to solve their two major difficulties in raising funds and increasing return on resources invested.