| Summary: | 碩士 === 銘傳大學 === 管理研究所碩士在職專班 === 94 === Military dependents’ villages in Taiwan result from a historical mighty torrent. Not only have they witnessed the cataclysm and hardships of half a century of China but also proved resilience and endurance that the mankind tried to survive. As time goes by, these villages become a hindrance in progressive way of city, therefore, the largest scale of building plan arose at the historic moment since the government’s moving from the mainland, and the special organization of reconstruction for outdated military dependents’ villages emerged thereupon.
This research states the design and practices of balanced scorecard theory at first, and then puts focus on the designs and structural problems in other organizational performance measurement system, especially in public sector. In following chapters, an analysis of emerging problems in applying balanced scorecard to government and to non-profit organization (NPO) is specified. By referring to the successful applying experiences of GAO, a best practices of performance measurement system of the U.S. government, and to the content of performance indicators introduced in studies, which the Executive Yuan commission academic units to investigate applying BSC on non-profit-organization, we propose a comprehensive performance assessment system for the organize in question. Based on an in-depth interview with selected senior staffs, a prototype indicators for Delphi method is implemented.
An expert panel consisted of 15 managerial directors from different departments in the special organization performed Delphi method anonymously to integrate opinions and feedbacks. The anonymousness of Delphi method is to prevent mass effect and personal mood from interfering and causing influence on a systematic expert-judged way. This research verifies:
1.The special organization of reconstruction is suitable for the model of balanced scroecard. Within a preliminary interview with seniors in organization, some interviewees considered that a risk perspective should be added to the performance measurement system, but after two rounds of Delphi method, major participants conducted not to add a risk perspective. Therefore the four major perspectives (customer, financial affairs, internal process, and learning) of balanced scorecard applied to the organization were established.
2.Setting up the content and the proportion of perspectives and of performance measurement indicators: 6 indicators in customer perspective with 20% proportion, 3 indicators in financial perspective with 20% proportion, 12 indicators in internal process with 40% proportion, and 5 indicators in learning perspective with 20% proportion. Accorded with Best Practice, LLC studied to which 32 organization models succeeded in applying BSC distributed in 1998.
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