建構新北市農會文山農場經營績效評估指標－以平衡計分卡的觀點

Abstract

傳統的經營績效評估大多以財務面作為衡量標準，但對非營利組織特性之農會經營績效評估而言，財務面提供的是一種約束作用，應再配合非財務面的績效衡量指標。Kaplan & Norton（1992）所提出之平衡計分卡（BSC）是從組織的願景和策略衍生而來，它不只重視財務目標也重視非財務性績效。本研究運用BSC之財務、顧客、內部流程、學習與成長四大構面，建構新北市農會文山農場經營績效評估指標。 初步層級架構計有48個指標，歸納於BSC四大構面中，透過產、官、學界專家成員，以修正式德菲法問卷萃取出24個指標，繼而以層級分析法問卷就四大構面及24個指標分析相對權重，建構出「新北市農會文山農場經營績效評估指標相對權重體系」。 研究結果顯示，評估構面中以「顧客」權重最高，逐次為「財務」、「學習與成長」最後為「內部流程」；在評估指標方面重要性排序前二名依次為「顧客滿意度」、「服務品質」，此兩項指標均屬顧客構面，排序第三的指標則為財務構面的「投資報酬率」。由研究結果發現「顧客」為奠定農場永續發展的基石，亦顯示對非營利組織而言非財務面的績效較為重要，但也不可忽視財務目標。 最後依據結論，本研究以文山農場面臨之內部環境與外在環境競爭態勢給予下列建議，財務構面：設立完善的利潤中心制度、降低人事費用比例；顧客構面：爭取主管機關支持完成休閒農場設置許可登記、設立企劃行銷專業部門、分析顧客需求以開發營運項目；內部流程構面：建立組織績效評估機制、優化組織內部流程價值鏈；學習與成長構面：建立組織與員工間雙向溝通管道宣導農場願景及目標、建立人力核心資源。希望研究結果能幫助文山農場提昇經營績效及保有持續性的競爭力。 關鍵詞：休閒農場、非營利組織、績效評估指標、平衡計分卡

Traditional management performance evaluation mainly uses financial performance as the evaluation standard. In terms of the performance evaluation for the nonprofit organization like farmer’s association, financial performance provides a constraint function and non-financial performance indicator should also be included into the evaluation. The balanced scorecard (BSC) proposed by Kaplan & Norton (1992) arose from the prospects and strategies of the organization, and it focuses not only financial goal but also non-financial performance. This study applied the BSC’s four perspectives- financial, customer, internal business processes, learning & growth- to set up the business performance indicator for Wen-Shan Farm run by New Taipei City Farmer’s Association. The initial hierarchical structure contained forty-eight indicators, and they were summed up in the four BSC aspects. By working with the professional members from business industry, political area and education field, twenty-four indicators were extracted by Modified Delphi Method questionnaires. “The Business Performance Indicator Relative Weight System of New Taipei City Wen-Shan Farm” was constructed according to the relative weights analyzed with fours aspects and twenty-four indicators on Analytic Hierarchy Process questionnaires. The results revealed that “Customer”was with highest relative weight followed by “Financial”and “Learning and Growth”, and “Internal Business Processes”was the last in the evaluation aspect. In terms of evaluation indicator, “Customer Satisactory”and “Service Quality”ranked the most important top two factors, and these two indicators were in customer aspect. The third important indicator was “Return on Investment”in financial aspect. The findings was “Customer”established the foundation of the sustainable development for the farm, and this means non-financial performance is more important to nonprofit organization, but never ignore the financial goal. In conclusion, this study provided the following suggestions according to competitive advantages of the internal and external environments that Wen-Shan Farm faces. In financial aspect: set up well-organized profit center system; lower the proportion of personnel expense. In customer aspect, fight for the support from the authorities to complete the permission registration of creational farm; establish Marketing and Promotion Department; analyze the customer demand for new business development. In internal business processes, construct organizational performance evaluation mechanism; optimize organizational internal process value chain. In learning and growth aspect, set up a bilateral communication channel between organization and employees to promote the prospects and goal of the farm; set up core human resource. Hopefully, the results of this study will be able to help Wen-Shan Farm to improve its business performance and keep its sustainable competitiveness. Keywords: Recreation Farm, Nonprofit Organization, Performance Indicator, Balanced Scorecard