| Summary: | 碩士 === 國立屏東科技大學 === 企業管理系碩士班 === 94 === This research is to construct a performance evaluation system in non-profit organizations based on the model of Balanced Scorecard. A survey of 427 personnel of 33 local city councils in Pingtung County is conducted by questionnaires to build a performance evaluation model for local city councils. The model also renders useful reference for other non-profit institutes in establishing performance evaluation system.
The research indicates that financial dimension indicators, the control of budget, the appropriateness and adequacy of budget, reduction of the personnel cost in annual budget are important to performance. In the customer (populace) dimension indicators such as the yield rate of people's application, improving yield rate of people's appeal, and promoting telephone courtesy and politeness to customer (populace) are crucial. Internal process dimension indicators including the establishment and implementation of absence acting system, speed and efficiency of completing people's application, and the popularity of the computer dealing internal official document are important. Employee learning dimension indicators such as the ability to deal business by information technology, hand over system being established and carried out, and the rotation system being set up and carried out are most important.
We examine all indicators of every dimension by factor analysis to integrate all indicators into fewer factors. Two factors represent financial dimension, reduction of service cost and the enforcement rate of budget, accounted for 69% variance explained. Customer (Populace) dimension can be explained by two factors, improving administrative efficiency and improving customer (populace) satisfaction, accounted for 65% variance explained. Internal process includes five factors, improving customer (populace) complaint dealing response time, standard operation procedure implementation and control, improving service quality, simplifying procedure and increasing value-added services, accounted for 70% variance explained. Learning dimension can be represented by three factors, increasing professional knowledge and communication ability, increasing innovation and learning ability, increasing number of on-job training, accounted for 63% variance explained.
Through ANOVA analysis, the cognition of performance has significant difference within size of unit, employee age, employee working years and incumbent years. There is no significant difference among position, gender and employee education. This research further examines financial dimension and customer (populace) dimension by regression analysis (OLS) to find out whether they are influenced by both internal process and learning dimensions. The results indicate that both financial and customer (populace) dimension are influenced by internal process and learning dimensions. This complies with the cause-effect relationship of our strategy map, justifying the theory of the Balanced Scorecard.
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