The Performance Evaluation Design by Linking Balanced Scorecard and Data Envelopment Analysis─A Case Study in a Military Shipyard

• Main Authors: Hui-yung Chen, 陳恢勇
• Other Authors: Tze-we Fu
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/54281668308061047491

碩士 === 國防管理學院 === 國防財務資源研究所 === 92 === The research takes the shipyard of the navy as a sample which has the characteristic of non-for-profit organization. By combining with Balanced Scorecard and Data Envelopment Analysis to focus driven forces from environ mental protection and concretize performance evaluation, It helps sample plant to develop the strategically management target and encourage the growth of the organization. The results of this research are as follow: 1. The factor analysis results show that among performance indicators for each dimensions of BSC in the survey, 9 main factors have been extracted. Assigning name by the means of questions of the questionnaire and the characteristic of the case plant, and select a representative performance measurement index for each factor. 2. The slack variable analysis of operational efficiency shows that: in the respective of input, improving the operational efficiency by increasing the utilization of the productivity and decreasing the residual effect of fixed assets are most significantly. 3. The regression analysis shows that: non-financial performance measurement indexes drive up the operation efficiency, therefore, to raise the sample plant’s operational efficiency by increase the measurement indexes of non-financial dimensions of BSC. The coefficients of financial dimension imply that the different financial characteristics between non-profit organization and profit organization. 4. It has enormous influence on the sample plant’s operational efficiency and performance to control the allocation of material and the raise of utilization of the productivity. Therefore, concentrate on contented material supplies , yield rate of the machines and tools , promote the exploitation of the productivity and tight project controls and programs, will be the direction that sample plant has to exert.