請用此 Handle URI 來引用此文件: http://hdl.handle.net/11455/28015
標題: 非營利組織應用平衡計分卡之可行性研究-豐丘原住民儲蓄互助社之個案分析
Evaluating the Feasibility for Non-Profit Organization of Adopting the Balanced Scorecard Approach- A Case Study of the Fon-Chiou Indigenous Credit Union
作者: 蔡孟育
Tsai, Meng-Yu
關鍵字: Indigenous
原住民
Balanced Scorecard
Credit Union
Feasibility
Non-profit Organization
平衡計分卡
儲蓄互助社
可行性
非營利組織
出版社: 應用經濟學研究所
摘要: 本研究以南投縣信義鄉豐丘村之「豐丘原住民儲蓄互助社作」為個案,首先透過五力分析以了解個案儲蓄互助社的產業經營環境及其優劣,進而探討非營利組織應用平衡計分卡模式,提升組織經營效率之可行性。 根據五力分析結果得知,個案儲蓄互助社之主要競爭壓力,係來自於競爭者及替代品的威脅,因此即成為研擬相關策略目標的主要依據。再者,本研究衡量儲互社的準金融機構特點,在傳統平衡計分卡四大構面(財務、顧客、內部流程、員工成長)外,另提出「風險管理」構面,以符合現階段金融管理之要求。在程序上,本研究明確提出個案儲蓄互助社導入平衡計分卡的步驟流程,並利用與個案儲蓄互助社幹部的討論以及五力分析的結果,確立五項構面中的十項策略目標及二十五項衡量指標。在預設目標值的設定與執行上,亦考慮個案儲蓄互助社的內、外在環境,以及初次應用平衡計分卡時,所需給予的調整空間,並區分近程與中程目標,以提高其可行性。因此,綜合上述結果,本研究具體考量相關因素,評估考量個案儲蓄互助社之需求與限制,透過引進平衡計分卡模式,規劃相關組織經營之不同成長階段的策略目標與衡量指標,得以建立可行模式。
Fong-Chou Indigenous Credit Unit (FCICU), Nantou county, is taken as the case in this study. First, the Five Forces approach is applied to analyze the industrial environment where the FCICU located and the advantages it owns as well. Further, this study also evaluates the feasibility of the Balanced Scorecard (BSC) model on improving the efficiency of the nonprofit organization(NPO). According to the results from the five forces analysis, this study confirms the main two threats of competition to the FCICU are coming from market competitors and substitute products. Therefore these two factors are adopted as navigational base to construct the organizational strategic planning. After considering the specific role of the Indigenous Credit Unit to act as a quasi-financial institution in aboriginal community, this study proposes the “risk management” as the additional fifth perspective to construct the essential dimensions of the BSC model besides the traditional four perspectives: finance、customer、business process、learning and innovation. This consideration can provide the necessary requirements from the Saving and Loan Association on the requests of the financial management at present. This research shows feasible processes with the BSC application. With the observation from the five forces analysis, the cadres help to confirm the influence of 10 strategy goals and 25 measurement indexes on five perspectives for the target organization. To encourage the motivation, the internal and external concerns, time table, sensitivity adjustment are implied to enlighten the operation of BSC processes in FCICU. Therefore, the empirical results of the factors related to the former results from this research are solid. When evaluates the demand and limitation of the case, this study establishes a feasible model, plans the strategic goals, and measures the individual indexes on different growth stages for NPO by adopting the Balanced Scorecard model.
URI: http://hdl.handle.net/11455/28015
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