Effectiveness and missing of “Balanced Scorecard”(BSC) implemented in Public organs – Bureau of National Health Insurance’s (BNHI) Case Study

• Main Authors: Mei-Hua Lin, 林美華
• Other Authors: Ben-Chu Sun
• Format: Others
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/9mcvre

碩士 === 國立東華大學 === 公共行政研究所 === 101 === Management, instead of controlling, aiming to create organizational performance. Since the twentieth century, many western governments launched a large-scale government reforming in order to meet the fiscal deficit, as well as dealing with responding public’s strong demand to improve administrative efficiency and meeting the challenges of globalization as well as meeting international competitiveness. The actions include implementing “Management By Objectives” (MBO), “Benchmark Management”, “Total Quality Management” (TQM), or practicing “Customer Management” which based on Customer-Oriented. With these means, the public departments devote to upgrading effectiveness and performance. “Balanced scorecard” (BSC), co-developed by Pro. Robert S. Kaplan and Pro. David P. Norton, is the management system to evaluate enterprise’s performance. BSC can view and measure performance through four main perspectives containing customers’ feedback, financial report, internal procedures and employees’ learning and growth. Through four factors, it can keep organizational strategies and performance in consistency. BSC is deemed to be the most important and most influential management tool from its inception. Currently, it’s been implemented in many governments including, Britain, Australia, Sweden, Canada, Singapore, Hong Kong , etc. In order to create a high-performance government, ROC Executive Yuan launched performance appraisal system from year 91. Following this, Ministry of National Defense, The Bureau of National Health Insurance(BNHI ) and Taiwan Power Company have implemented BSC system and achieved significant improvement. In the research, with BNHI as a case study, I proceed empirical research by questionnaire method to collect data. Thus to evaluate BSC system comparing to original performance appraisal system. Discussing the effectiveness of implementation, as well as it’s missing. And to analyze the key factors influence performance management. The research had targeted BNHI staff, including executives, non-executives, but excluding technicians and workers. To sum up, 257 questionnaires issued, 257 questionnaires responded. With 39 of them charged invalid, total 218 valid questionnaires, also equal to 85% effective response. During the research, we found great positive correlation on how “Supervisor’s Supporting” and “Supervisor’s Leadership” influence “Employees’ Participation”. We can conclude that the Leadership, supervisors’ Professional Familiarity and Supporting do impact a lot on the willingness of their staffs’ getting involvement in the performance management system. They are truly the key factors.