Construct New Taipei City Farmers' Association Wenshan Farm Business Performance Evaluation Index – The Balanced Scorecard View
| Autor: | Chia-yu Chao, 趙家玉 |
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| Rok vydání: | 2013 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 101 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 |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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