非營利組織(Nonprofit Organizations，簡稱NPO)近年來在國內外蓬勃發展，在某些重要議題，儼然成為社會良心與進步的另一主要推動力。由於大部分的NPO無所謂的財務利潤底線與市場機制，以及缺乏有效的管理辦法，其經營管理很容易出現無效率的狀況，加上大環境急劇變化所帶來的挑戰，是以NPO比營利事業更需要好的管理制度(Drucker，1990)。
『平衡計分卡』(The Balanced Scorecard，簡稱BSC)是一在歐美企業、政府部門、NPO應用多年，且已有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，以及落實策略，具體改善組織的績效表現。本研究以國內的陽光社會福利基金會為研究對象，設計一含括策略形成、策略規劃到策略執行的BSC應用架構及模式。以下為本研究的發現﹕
一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。
二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，可延伸至員工日常的作業活動，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。
三、在BSC的應用方面﹕BSC與『作業基礎成本系統』(簡稱ABC)在策略的執行上有互補的功能，BSC提供大的策略與流程架構，ABC則提供正確即時的基礎作業資訊，作為驗證成效以及決策改善的依據。兩者的結合運用，可促成陽光『營運績效』之提升與『資源』之有效運用。
本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。
關鍵詞﹕非營利組織、平衡計分卡、營運績效、作業基礎成本系統 / Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990).
The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows:
1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning.
2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well.
3. The application of BSC: Function-wise, the BSC complements with Activity-Based Costing, abbreviated as ABC, on the execution of strategies. While BSC establishes major execution framework, ABC provides accurate and in-time fundamental information from operation to verify the results of the strategies and improve the decision-making. The integration of these two tools could enhance Sunshine’s operational performance and the outcome of resources.
This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation.
Key words: Nonprofit Organizations, Balanced Scorecard, operational performance, Activity-Based Costing
| Identifer | oai:union.ndltd.org:CHENGCHI/G0090932524 |
| Creators | 方慶榮 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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