| Summary: | 碩士 === 國立體育大學 === 休閒產業經營學系碩士班 === 97 === The purpose of this research is to study on the performance measurements of Taiwan’s Non-Profit Organization’s through applying four perspectives of balanced scorecard: financial, customer, internal business processes and learning & growth and further develop strategy maps for the organization. In this research, an opening in-depth interview is used and we have interviewed with eight executives of Non-Profit Organizations from seven categories: culture and education、culture and art、social charity、medication and hygiene、environment protection、economic development and others in order to find out how do they evaluate their Organization’s performance.
Findings of this research can be elaborated from four perspectives as following. From financial perspective, each Non-Profit Organization actively keeps running. They use activities、 fundraising、 donation、 government support and media efficiency、 cost control、cost control of human resources、the rate of using donation to be the measurements. Within those seven categories of Non- Profit Organization, most interviewees use growth as financial strategy, but only one suggests to apply production strategy.
From customer perspective, we found that all the interviewees adopt following measurements: numbers of being served person, customer satisfaction, quality of customer relation, accessibility, responding. Seven categories of Non-Profit Organizations’ customer strategy is to attract and maintain more customers , but only one organization suggests apply increasing customer’s ability of profit earning, market share and customer occupation rate.
From internal business process, we discovered that all the organizations use SOPs, flexibility, creativity as measurements. However, most interviewees get those from their own experiences; and they leave some flexibility in the formal process. In this research, we find that no organization apply SOP of business model. Therefore, four operation processes can be applied in Non-Profit Organizations and then re-investigate inner processes of the organizations in order to develop appropriate strategy.
From learning & growth perspective, eight Non-Profit Organizations encourage employees to participate in refresher courses, on-job training and getting professional licenses. Except Other category of Non-Profit Organization, the rest of categories of organizations pay much attention to employees’ job trainings no matter held in their own organization or outside organization. High level managers can provide applicable training courses for employees according to Organization’s financial and customer strategy. Organization can enhance inner learning and growth from human resource capital、information capital or organization capital in order to strengthen the foundations of strategies for other three perspectives.
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