The Application of Integration Between Balance Scorecard And Responsibility Center System － One Case of Religious Organization

• Main Authors: Shu-ching Tsai, 蔡淑琴
• Other Authors: Te-shun Huang
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/67747272740599381464

碩士 === 南華大學 === 非營利事業管理研究所 === 94 === 　　The nonprofit religious group is often characterized as “people with great passion yet minimum management,” in addition to their lack of profit motivation and limited resources. There is a need for a management system integrating the balanced scorecard and responsible center to justify its decision-making, resource-allocation, and mission- orientation. In other word, contemporary religious organizations need performance measurement program. 　 　　This research is a case study of a religious organization, trying to integrate the responsible center system under the theoretical basis of the balanced scorecard. Using research methods of literature review, participating observations, and focus group interview, this research tried to achieve the following objectives: 1. The implementation of balanced scorecard in the target organization. 2. The implementation of responsible centers in the target organization. 3. To study the integration of balanced scorecard and responsible center in the target organization. 4. To study the feasibility of the implementation of integrated balanced scorecard and responsible center in the target organization. 　 　　This research has reached the following results: 1. Established a strategic planning frame for the target organization. 2. Drawn up a strategic map of objectives for the target organization. 3. Constructed an integrated management system of balanced scorecard and responsible centers. The integration of responsible center and balanced scorecard has established an effective performance evaluation system to develop a management control system for cost reduction, performance elevation, and resource allocation, thus created an organizational competitive advantage. The result is to build up a management model for sustainable development, thus achieve organizational vision and mission. This can also be a model for the future practical implementation of this integrated system of balanced scorecard and responsible centers.