A Study on Strategy Performance Measurement of National Defense Procurement Organization：the Viewpoint of Balanced Scorecard

• Main Authors: Mao chi-chenz, 毛吉成
• Other Authors: Wei-Kang Wang
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/46419708775044967992

碩士 === 國防管理學院 === 國防財務資源研究所 === 91 === The concerns over national procurement affairs have attracted the Congress as well as the people, since whether the task can be implemented in an effective way relates to the performance of military buildups and readiness. This moves the military professional to continuously improve the procurement mechanism. As such, this study aims to explore the future development direction for the national defense procurement organization, based on the Balanced Scorecard(BSC) framework. For this purpose, I develop a questionnaire with five investigation constructs which takes military procurement characteristics into consideration. Using a sample of 156 subjects, this research reaches the following major results. First, in terms of satisfaction, the status quo for all the observed indicators or facets can be further improved. Second, in degree of importance terms, ‘customer’ construct is pointed out to be the most important for future development of the procurement organization and ‘authorization’ the least. Third, the hardest in BSC application is to set up a solid and sound cost-effectiveness evaluation model in the area of defense procurement. Finally, my findings based on multiple regression analyses lend support to the notion that non-financial factors are leading indicators of financial ones.