Using the Balanced Scorecard to Explore the Business Performance in Non-profit Organization-Cultural and Educational Foundations as an Example

• Main Authors: Yu-Ting Huang, 黃裕庭
• Other Authors: Yoau-Chau Jeng
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/77469055647020714024

碩士 === 國立彰化師範大學 === 工業教育與技術學系 === 94 === Abstract The main purpose of the research was to understand two views about the cultural and educational foundations employees by using the Balanced Scorecard. One was the importance of the performance indexes and the other was the relationship of every performance perspectives. And then design a suite of measure indexes which can effectively evaluate the cultural and educational foundations performance. By the research method, not only to hope the cultural and educational foundations can achieve organizational goals but also to promote their whole operational performance infallibly and maintain perdurable competitive advantages. The questionnaire subjects included 296 employees in the cultural and educational foundations with 61.1%(181) vaild return rate. The study used descriptive statistic, t test, one-way ANOVA, Pearson Correlation Analysis and Scheffé Posteriori Comparisons to test the research questions. According to the statistical research results, the conclusions were summarize as follows: 1.The cultural and educational foundations consider the most important performance index was the “Finance Perspective”, the second was “Internal Process Perspective”, and “Learning and Growth Perspective” and finally was the “Customer Perspective” when they evaluate and promote organizational performance. 2.The cultural and educational foundations employees were conscious that the four perspectives of the Balanced Scorecard would be involved and different by particular different demography information. 3.There was middle or high significantly positive relationship between the individual perspective and the whole performance perspectives in the Balanced Scorecard.