| Summary: | 碩士 === 國立屏東科技大學 === 高階經營管理碩士在職專班 === 102 === The research underpins the structure of Balanced Scorecard uses the organizational diagnosis and organizational change theories (Cummings and Worley, 2009) to construct strategic objectives, strategic map, and measurements of nonprofit organization merge. A sample of 202 observations of military unit is tested. We found that there is substantial difference between the importance perceived and actual satisfaction of performance indicators among employees after organizational merger. In addition employees pay much attention to their own rights, welfare and the production processes. The most unsatisfied indicators are job security and personnel cost reduction of employees. Through factor analysis, the finance dimension includes factors of improving budget control and executing and realizing HR (Human Resource) management, which is accounted for 64% variance explained. The customer dimension includes factors of improving customer service quality and perfecting promotion and enhancing employee welfare, which explains 63% of variance. The internal process dimension includes factors of risk management and quality control, cost control and emphasis of employee requirement, improving work efficiency of employees, realizing audit system and enhancing after-sales service, accounted for 68% variance explained. The learning and growth dimension includes factors of realizing educational training, creating mutual support and coordination mechanism, knowledge acquisition and innovation, training for professional certification, and realizing specialty assessment system, accounted for 73% variance explained. Through ANOVA (Analysis of Variance) there is significant difference perception on the importance of entire operation performance indicators in terms of different personnel classes, service lengths and educational backgrounds. We further examine the cause and effect of strategic map by path regression model and find that financial dimension and customer dimension are influenced by internal process. Internal process is influenced by learning and growth dimension. This complies with the cause-effect relationship of our strategic map, justifying the theory of the Balanced Scorecard.
It is recommended to start from the indicators with higher perceived importance and improve the satisfaction of those indicators. The 16 most important performance measure indicators found in the research may be provided to the factory in case as the first goal to achieve. The 14 representative factors named in factor analysis may be provided for the factory in case to evaluate the performance after organizational merger as objective criteria. 4. The critical indicators of the factors in various aspects on BSC listed in the research are recommended to be included as evaluation items for unit performance evaluation. Organization culture as organizational change and diagnosis suggested should be considered in the execution of organization change strategy..
Keywords: NPO (Non-Profit Organization), organization diagnosis, organization evolution, performance evaluation, BSC (Balanced Scorecard), strategy map, measure indicator
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