| Summary: | 碩士 === 中原大學 === 會計研究所 === 96 === Abstract
This study focus on the point of view of the Balanced Scorecard to discuss the
employees awareness on the statue of current performance and evaluation system; and
it also expect
to develop the balanced scorecard at the view of employee in order to input the
performance measurements indicators from four sides of dimensions which includes
financial, customer (insurance object), internal business processes, learning and
growth. It will also provide the reference of evaluation to the institutions
administration and establish a reference of the indicator for measurable performance,
The results showed that:
First, the current status of performance and evaluation system for the case of
organization -This study found that the organization’s employee widely known the
organizations have a formal performance evaluation system which is used to improve
the performance, and also knows the system of evaluation work is done by each unit
who take responsibility under the power.
When an organization develop the object of performance, the most important
consideration is based on the "be able combination with the objectives and strategies
of institutions." If use the test-score developed by the Department of Health, the
employee will consider the most important item of test-score is "protection and care
for disability groups ". If use the professionalism of indicators, the employee is most
concern the item of “customer satisfaction "; on the contrary, the lesser concern is the "
image and honor (such as awards…) " In addition, based on the current implementing
status of test-score, the staff considers the test-score can be used as reference for future
goals.
Second, under the dimension of the Balanced Scorecard, at the views of employee
select the performance measurements indicator -This study concluded and collated the
performance measurements indicators from the government Offices after reference all
related documents. Through out a questionnaire and important analysis that elected the
most important five indicators of each dimensions from the four dimensions of
Balanced Scorecard, as reference for the case organizations and other government
offices (civil servants Authorities) set indicators to measure the performance. The
financial dimensions include : 「funding, effective use of resources」,「achievement of
institution, item of evaluation」, 「budget for proper control」and 「productivity」,
「distribution of resources」； the customers dimensions include : 「Conservative,
confidential」,「Quality of Service (current, incurrent…) 」 and 「service attitude
(Courtesy) 」, 「honest and ability」「, ensure the quality of medical care」； the internal
processes dimensions include: 「Process Improvement」, 「Quality and accuracy」,
「execution the ISO or standard operating (information security) 」,「service time」
and 「ensure the quality of medical care activities」； the learning and growth
dimensions include: 「 Improvement the system processes」， 「immediate and correct
control the customer information and ability from client 」 ，「 encourage and reward
system」，「establishment the information exchange with the outside environment 」，
「internal management and leadership」.
Third, analysis any factors of the performance measurement indicators - Through
the factor analytical method, it classified one to two various factors from the each
dimension of the indicators. Each characteristic value of factor is greater than one, and
also all the cumulative variant values of interpretation are greater than 63.365 percent.
Therefore, this study has the following desirable result. Under financial dimension, it
reaches a factor of budget. Under the customer dimension, it reaches two factors which increases customers’ satisfaction and cooperate with the task from the master
organization. Under internal processes dimensions, it controls the factor of internal
procedure. Under learning and growth dimensions, it reach one factor which
strengthens the core of employee’s capacity and skill.
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