The Study of Performance Measurement Using the Balanced Score Board Approach- A SEM Empirical Study Based on the Case of A Vocational High School

• Main Authors: Yi-jen Chu, 褚宜人
• Other Authors: Ying-shing Lin
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/87000891681821002300

碩士 === 國立高雄第一科技大學 === 財務管理所 === 97 === The school administration is a key factor that can increase school performance; administrative unit has a dominant influence. Moreover, performance measurement is tied to the school administration effectiveness, so the key factor for school administration to increase competitive ability is establishing appropriate performance measurements and accurate performance measurement criteria. This research which will be used to establish completed achievement measurement criteria for the school later on analyzes the viewpoint of Balanced Score Card (BSC), sets up criteria for achievement measurement, understand theoretical matter, organization pattern, understand how to apply in practice, using scare source as most powerful tool to establish and maintain the long-term advantages which not only benefit both teachers and students in the school but also improve the school competitive ability. The object of research is Vocational High School in Kaosiung and Pingdong areas. Questionnaire was given to staff and students to fill in, 80 questionnaires responded out of 85 questionnaires sent out accounts for 94.12%. After that, based on Structural Equation Modeling (SEM), the relationship between financial position, studying status, school staff development, customer satisfactory and internal process is clarified. This research indicates that financial consolidation has positive influence on internal process, the more improved administration is, and the more satisfied customers are. Financial consolidation does not have direct influence to customer satisfactory, The better financial consolidation is, the more improved administrative operation effectiveness is as well as the more satisfied customers are. Learning and developing also has positive influence on customer satisfactory. The school staff development also has positive and direct influence on internal process and customer satisfactory. It is hoped that this research is able to provide some useful information for school and researchers. Our suggestions are below: 1. Being able to continue research on the correlation model between medium and high – level management. 2. Adjust to obtain an appropriate correlation model. Keywords:Performance measurement, Balanced Score Card (BSC), Structural Equation Modeling (SEM)