平衡計分卡應用在非營利組織之研究-以H 社會福利基金會為例

Abstract

非營利組織 (Nonprofit Organizations) 這二十年來在國內外快速發展, 有非常多的非營利組織投入資源在很多重要的議題上例如教育、文化、全球暖化、環境生態保護、弱勢關懷、貧窮問題、健康問題、種族及宗教衝突問題等等，非營利組織已漸漸成為社會進步的主要推動之一股力量。 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(Drucker, 1990)。所以非營利組織如果能夠有一套優良的經營管理工具對於非營利組織與整個社會將會有很大的貢獻。 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，平衡計分卡已經從最初單純的改善績效衡量系統，進而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。 本研究將 BSC 運用在個案基金會上，期望能規劃出一套完整且重視績效的管理制度，以利未來個案基金會的發展，以下為本研究的發現﹕ 1. BSC 適用於非營利組織。 2. 透過BSC的設計過程，組織的策略能更精確，更準確。 3. 透過 BSC 的設計過程，認知到非營利組織除了直接服務對象之 外，最重要的顧客就是社會，顧客價值主張也要包括社會價值主 張。 4. 透過 BSC 的設計過程，非營利組織的經營方向、目標與社會的需 求能同步。 5. 透過 BSC 的設計過程，會注重非營利組織的治理。 6. 透過 BSC的設計過程，非營利組織的經營較會注重績效以及績效 評估，所以較能產生最大綜效，提高對於質的要求而不是只有量 的要求。 7. 透過BSC 的設計過程，非營利組織更容易建立一個學習型、重績 效的卓越的組織文化，以面對未來的挑戰。 8. 透過 BSC 的設計過程，能建立一個卓越的經營、管理制度及流 程。

Over the past 20 years, Nonprofit Organizations, abbreviated as NPO, have been very active in working on the following areas: education, culture, energy and climate change, global health, poverty alleviation, religious and ethnic conflict mitigation. NPO is gradually becoming one of the dominating factors for the progression of society. As Peter Drucker concluded, it is even more necessary for NPO to have a well established management system than it is for Profit Organization (Drucker, 1990).It will be a significant contribution to the society if an NPO can have a good functioning management system and have it well executed. 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. The overall performance of an organization therefore can be optimized owing to all activities happening within the organization are in line with the developed strategies and objectives which are based on vision and mission. In this case study, the H foundation organizes and implements the BSC system in within expecting to build itself a well established Nonprofit Organization with disciplines. There are some findings from the study: 1. BSC is a useful and appropriate management system for the NPO. 2. Through practice of BSC, the strategy of the organization is more accurate in accordance with set vision and mission. 3. Through practice of BSC, it is recognized the most important customer of the NPO is their serving clients and the society itself. 4. Through practice of BSC, directions and objectives of the operations of an NPO is aligned with needs of the society. 5. Through practice of BSC, the NPO is able to focus on organization governance. 6. Through practice of BSC, the NPO is able to focus on delivering set performance objectives and measuring the performance results based on a quality methodology. 7. Through practice of BSC, the NPO gets to establish an organization culture for learning and excellence in order to grow and face future challenges. 8. Through practice of BSC, the NPO gets to establish an organization with excellent management processes and procedures.