| Summary: | 碩士 === 國防管理學院 === 後勤管理研究所 === 94 === Balanced scorecard is now the most popular tool of business management and has been widely applied. Though researchers had studied the relationships of factors in balanced scorecard with qualitative analysis, but there is still short of any specific method that can prove the relationships of factors in balanced scorecard in the operational level.
Based on the study of Shih (2005), who constructed the balanced scorecard for social-welfare nonprofit organization, the study used the rational method and analysis to find all the macro-factors from the fundraising factor of financial surface to all surfaces in balanced scorecard to construct the relationship framework of factors that is related to fundraising.
The study then designed the questionnaires with the framework to get the statistics about fundraising and analyze them with structural equation modeling to verify the relations among different macro-factors.
In general, the study found: 1. the factors of balanced scorecard do have relationship; 2. the surfaces of balanced scorecard do not have to be limited in four base surfaces; 3. service quality has negative effect on fundraising; 4. factors’relationship have no sequence in the surfaces of balanced scorecard.
The study aims to tackle the issue of fundraising factor and find out its relationship in balanced scorecard. Further studies can consult the framework of this study to construct models for the other factors in the financial surface, and then combine the results to construct a complete relationship framework of balanced scorecard for the management of social welfare nonprofit organization to consult and use.
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