績效評估一直以來為管理階層重視之議題，然從過去文獻發現，多數企業之績效評估制度並無法確實發揮功效，且受到近年總體環境競爭日益激烈影響，傳統重於財務的績效衡量方法漸不適用。 關鍵績效指標計分卡(以下簡稱KPI Scorecard)之觀念及相關問題首見於Kaplan and Norton(2001)研究中，其概念簡單易懂，但若設計過程沒有與策略作連結，依然無法協助企業資源之聚焦與運用。故如何設計正確之績效評估制度使策略與績效評估有效結合，為吾人所關注之議題。 本研究係針對國內一導入KPI Scorecard之食品公司進行個案研究，於分析個案公司績效評估之相關問題後，運用策略形成及平衡計分卡相關概念，具體提供策略與績效評估結合之四大步驟，期協助個案公司確實將策略引導至各績效衡量要素中，解決現行KPI Scorecard的問題並提升管理之效率及效能。同時，亦可作為其他企業績效評估設計之實務指南與理論基礎。 / Performance measurement has been an important issue for management teams for a long time. However, the current literature shows that most of the companies cannot implement their performance measurement system efficiently and effectively. Besides, the more and more competitive economic environment forces managers seeking alternative management measures, other than the traditional financial performance measures, to fulfill the increasing pressure of better performance. KPI Scorecard has been released by Kaplan and Norton(2001).The concept is simple and easily to apply but if KPI Scorecard fails to link with the strategy, it still can’t help enterprises to focus on key resources and activities. Therefore, we try to provide a guideline to solve the gap between strategy and performance measurement system. The thesis is a case study and conducts one Taiwanese food company which has implemented KPI Scorecard for about three years as a research subject. We will firstly analyze the problems of their existing performance measurement system. Second, we will discuss how to use the related ideas of balanced scorecard to solve these KPI Scorecard problems. Furthermore, the thesis addresses four steps about how to link performance measurement system with strategic effectiveness and stresses the importance of this integration. Therefore the thesis can be a reference for other companies to implement the performance measurement system in the future.

農委會為了提升網站服務品質，委託經營「休閒農業服務網」的台灣農業資訊科技發展協會執行整合旗下二十個子網站計畫，同時參加研考會的評獎，並以「政府服務品質獎評獎作業手冊」為依據，評分設計總分1000分，且應分為外部效益550分、內部效益佔150分、流程整合200分及資通訊服務導入100分。 本研究目的是訂定可衡量且相對客觀的網站績效指標，以利後續跨網站整合。透過文獻探討、深度訪談、焦點團體訪談等方式確認目前網站現況及網站重要使用者的建議，並透過AHP（Analytic Hierarchy Process；層級分析法）得到指標權重，最後與執行單位制定可衡量的關鍵績效指標。結果分為四部分。 1. 內部效益指標150分則分為實際改善程度（人力、時間及設備）及三 構面(工作士氣、配合度、協調性提升及題項改善程度)，各佔75分。 2. 外部效益指標550分共有四個構面，權重以括弧表示，依序為資訊品 質（0.34）、服務品質（0.28）、溝通品質（0.20）及系統品質（0.19）。 其中內、外部效益指標是分別透過實際改善程度及問卷評估。而流程 整合及資通訊服務導入則把焦點團體訪談的建議及休閒農業服務網未來想改進的項目彙整，最後以各類全部應改進事項總完成率計分。 3. 流程整合200分總共有十五項待改進項目，由於項目本身評鑑難易有 別，其中九項是透過焦點團體訪談評鑑，其餘六項透過專家審核。 4. 資通訊服務導入100分總共有五項待改進項目，其中四項是透過焦點 團體訪談評鑑，其餘一項透過專家審核。 本研究發展一套流程結合理論與實務，並建置非營利網站關鍵績效指標（KPI - Key Performance Indicators），以作為其他非營利網站或商務網站重要之參考。 / The Council of Agriculture authorizes Taiwan Agriculture Information Technology Association, the management team of EZGO website, to integrate the twenty subsites of EZGO and enhance the website service quality. In addition, EZGO will participate in the evaluation contest held by Research, Development and Evaluation Commission. According to the “Operation Manual of Evaluation of Government’s Service Quality”, evaluation design should include 1,000 points in total, which contains 550 points for the exterior performance indicator, 150 points for the interior performance indicator, 200 points for the process integration and 100 points for the implementation of ICT. (Information Communication and Technology) The objective of this research is to provide EZGO with measurable and objective KPI (Key Performance Indicators) to integrate its subsites. Through the literature review, in-depth interviews and a focus group interview, the current situations of the web portal, its subsites and suggestions from important users are confirmed. After that, the analytic hierarchy process method to calculate the weight of performance indicators is used. Finally, discussion with executing unit is carried out in the research for setting the measurable KPI, which gives the results in four parts as follows: 1. The interior performance indicator includes the level of improvement in cost (i.e. human resources, time and equipment) and three criteria (i.e. improvement of work morale, compliance and coordinance, as well as their sub-items) for 75 points each. 2. The exterior performance indicator includes 4 criteria with weights indicated within the parathesis in sequence of information quality (0.34), service quality (0.28), communication quality (0.20) and system quality (0.19). The interior and exterior performance indicators are evaluated via the evaluation on level of improvement in cost respectively and questionnaire. For the process integration and implementation of ICT, the users’ suggestions from focus group interview and the items to be improved for future EZGO are combined accordingly. Finally, scores are taken via total completion rate of all items to be improved in each category. 3. The process integration contains fifteen items to be improved in total. Owing to the difficulty of assessment, nine items are assessed via the focus group interview and expert’s assessment for the remaining six items. 4. The information communication technology contains five items to be improved in total. Four items are assessed via the focus group interview and expert’s assessment for the remaining one item. This research develops a set of procedures to combine theory and practice, which establishes the KPI for non-profit portals. Such KPI serves as an important reference for other non-profit or e-commerce portals.

圖書館是一國文化建設的重要指標，在現今知識經濟時代中，資訊服務競爭日趨激烈且多元，面對少子化，大學圖書館應高度回應學術環境的變遷，運用營運績效來表現其在機構任務中的價值，並發展相關專業知識，以陳述圖書館對於學生學習與成功的影響。在執行績效評鑑時，國家圖書館之〈全國圖書館調查統計系統〉係為各館一致遵循，且定期提供的統計數據系統，應可利各圖書館進行營運績效評鑑之應用，同時亦能提供圖書資訊學專家或社會學家進行學術研究之參用。在績效評鑑模式上，關鍵績效指標（KPI）是用以衡量組織績效最為重要的資訊，也是績效指標範圍當中最核心的部分，可以說是引導圖書館發展方向的儀表板。 本研究目的有四：（1）探討大學圖書館績效評鑑與關鍵績效指標。（2）探討大學圖書館統計資料與績效評鑑指標的關係，以建構適合大學圖書館績效評鑑之模式。（3）探討〈全國圖書館調查統計〉支持本研究建構的大學圖書館統計支持績效評鑑模式的可行性，與績效評鑑實施的有效性。（4）探討圖書館統計是否滿足大學圖書館績效評鑑實施的需求。 為獲研究結果，本研究透過焦點團體訪談法建構成五個評鑑構面、20項重要績效指標，作為國內大學圖書館之關鍵績效指標評鑑模式之評鑑工具。為確保績效指標的可行性，經過研究者取樣國內13所大學圖書館統計調查資料，實際進行個案研究結果，獲得以下結論：（1）大學圖書館實施績效評鑑仍為少數，但各館普遍配合〈全國圖書館調查統計系統〉進行統計並如期填報。（2）本研究提出大學圖書館績效評鑑之五大構面20項重要績效指標具可行性，可做自我評鑑及檢視績效成果之用。（3）運用最佳權重和關鍵績效指標，建構出關鍵績效指標評鑑模式。（4）〈全國圖書館調查統計〉統計項目大致可滿足於大學圖書館20項重要績效評鑑指標項目。 針對所獲得的研究結果，提出三點建議：（1）國家圖書館之〈全國圖書館調查統計系統〉，與績效評鑑指標結合，透過各圖書館上傳各項統計至系統後，系統即可自動進行大數據分析，讓統計資料即時轉換為績效成果，預期將節省實施績效評鑑之時間和人力成本，提高大學圖書館全面實施績效評鑑之意願。（2）圖書館可以運用關鍵績效指標評鑑模式，透過全國大學圖書館的績效評鑑結果，進一步針對各館進行SWOT分析，訂定未來營運發展的具體可行之量化與質化目標，展現圖書館的影響價值。（3）推動大學圖書館實施績效評鑑，建立長期和完整的評鑑資料庫。 / A library is an important indicator of a country's cultural construction. In the present time of knowledge-based economy, information services are becoming increasingly competitive and diverse. In the face of a low-birth rate, university libraries have to demonstrate their value through operating performance and develop related professional knowledge in response to changes in the academic environment in order to state their influence on students’ learning and academic success. When carrying out the operating performance evaluation, university libraries may refer to the data published regularly by the Library Statistical System of National Central Library; experts or sociologists may also refer to these data in their academic study. To measure the performance of an organization, Key Performance Indicator (KPI) is the most important information and the core of all performance indicators; it can be said to be the dashboard that guides the development of a library. The research has four purposes: (1) exploring the performance evaluation and the key performance indicator of university libraries; (2) exploring the relationship between the library statistics and the performance indicator in order to build an appropriate performance evaluation model for university libraries; (3) exploring the feasibility of supporting the performance evaluation model by the university library statistics established with the support of Library Statistical System and exploring the effectiveness of implementation of performance evaluation; and (4) exploring whether the library statistics satisfy the requirements for the implementation of performance evaluation at university libraries. As to the performance evaluation model, the research has established five aspects of performance evaluation of university libraries and 20 key performance indicators through focus group. To ensure the feasibility of these performance indicators, the researcher sampled 13 university libraries’ statistics and carried out the case study. The conclusions are as follows: (1) only few university libraries carried out performance evaluation, but each university library gathered statistics and filed with the Library Statistical System as required; (2) five aspects of performance evaluation of university libraries and 20 key performance indicators proposed by the research were feasible and applicable to self-evaluation and self-review of performance results; (3) the performance evaluation model was established based on the optimum weight and key performance indicators; and (4) Statistical items of the Library Statistical System generally meet 20 key performance indicators of university libraries. Three recommendations are proposed based on the result of the research: (1) With the application of the Library Statistical System of National Central Library and performance evaluation indicators, university libraries upload the statistics to the system where data are analyzed automatically and converted into the performance results. Such application is expected to save time and labor costs of implementation of performance evaluation and increase the willingness of university libraries to implement performance evaluation; (2) Based on the KPI model and the results of performance evaluation of nationwide university libraries, university libraries may be able to carry out the SWOT analysis and set up the feasible quantitative and qualitative goals of future operation and further demonstrate their influence; and (3) university libraries are encouraged to implement performance evaluation and establish an extended and sound evaluation database.

行政院農委會為了提昇網站服務品質，委託台灣農業資訊科技發展協會將「休閒農業服務網」入口網站與所屬的二十個家族網站進行相關整合計畫，同時以2007年12月研考會公布的「政府服務品質獎評獎作業手冊」為參考依據，希望透過「休閒農業服務網」入口網站改善來提昇網站的服務品質，整合各相關業務機關的資訊，提供民眾完善的資訊服務平台，為農村旅遊配套措施加值，並促進農村經濟活絡與提昇生活品質之終極目標。 本研究首先依據評獎的計分方式，以內部效益、外部效益、整合性的解決手法與資通訊（ICT）服務導入等四大項評分標準，協助建置客觀且可衡量的構面與指標。然後利用深度訪談、專家訪談的專業建議、焦點團體訪談(FGI)等方式來瞭解使用者真正的需求與題項，並修正前項構面與指標。並採用層級分析法（AHP）來計算服務品質構面的題項，最後以網路問卷與問卷調查的方式進行滿意度分析，進而產生初步KPI。 同時，透過初步KPI進行實際的網站功能改善，分析民眾對網站服務品質的滿意度是否提升，提出具體可行、較大幅度的修正建議，以趕上目前科技網路的進步。希望透過此次研究，能更深入了解非營利入口網站的實務機制與流程，日後可依不同網站需求做調整，推展到其他非營利的網站。 本研究的網站服務品質提升的計畫經過嚴謹的調查，確實執行所有階段活動，並實體進行網站服務品質的功能改善，經過改善前後的兩次問卷調查結果對照，來評估網站功能改善的效益。研究結果依據評獎計分方式，在總得分1000分中獲得989分。整體而言，本次計畫確實有達到服務品質提升的目的。網站內容技術的發展以及網站應用普及，已促使政府機關或民眾，在觀念上及對網站內容的預期上，都遠高於以往。近年，整體大環境加上政府資訊網路的大幅發展，也促使我們需要認真思考，非營利網站與休閒農業相關的政府網站能加強改進，以滿足網路使用者的需求。 / The Council of Agriculture (COA), Executive Yuan authorized the Taiwan Agriculture Information Technology Association—the management team of the EZGO website—to integrate COA’s twenty sub-websites into a “EZGO” portal website. Referring to the service benchmarks of the annual “Executive Yuan Service Quality Award“, which the Research, Development and Evaluation Commission of the Executive Yuan presented on December, 2007, EZGO hopes to improve the COA’s web service quality with integrated information from related government agencies. Furthermore, with this portal, EZGO aims to promote agri-tourism, to expedite the economic revival of farm and fishing villages, and to improve the living quality of rural communities. The objective of this research is to provide EZGO with measurable and objective Key Performance Indicators （KPIs）to evaluate EZGO’s portal. First, measurable evaluate on criteria, which are based on the Government Service Quality Award’s benchmarks, were established. Second, some literatures review, in-depth interviews, expert interviews and a focus group interview to investigate the current situation of the web portal and its sub-websites and to determine the real needs of primary users were conducted. These results were adapted to previous criteria. Third, utilize the analytic hierarchy process method was utilized to calculate the weight of criteria and convert them into performance indicators. Finally, online questionnaire surveys and face-to-face interviews were conducted to turn those indicators into preliminary KPIs. Furthermore, EZGO used those preliminary KPIs to improve their website service quality, analyze users’ feedback to website and even suggest web redesign, in alignment with contemporary Internet user behavior trends. This research intends to establish fair, measurable and adjustable KPIs to evaluate non-profit portals and other similar websites. The research demonstrates a website service improvement process that combines rigorous investigation and thorough execution. The research actually did interpret and apply research findings to the EZGO portal website services and compared the before and after KPIs to evaluate improvements to the EZGO portal.