| URN | etd-0729110-163056 | Statistics | This thesis had been viewed 573 times. Download 2 times. |
| Author | Wan-Wen Lin | ||
| Author's Email Address | love3-1@yahoo.com.tw | ||
| Department | Institute of Industrial Management | ||
| Year | 2009 | Semester | 2 |
| Degree | Master | Type of Document | Master's Thesis |
| Language | zh-TW.Big5 Chinese | Page Count | 96 |
| Title | Integration Study of Balanced Score Card and Activity-Based Management for Non-Profit Organizations - A Case of The Aquatic Security Work Team in Red Cross Society of The Republic of China | ||
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| Abstract | In today's changing environment and social needs, the existence of non-profit organizations is of paramount importance. Unlike profit-oriented organizations, non-profit organizations use mission and leadership as guidance for the management of the organization. In order to measure organization performance more effectively, the methods commonly used in profit-oriented organizations can be adopted. The balanced scorecard is a strategic performance management tool and is used extensively by non-profit organizations to align business activities to the vision and strategy of the organization. In this study, the methods from the balanced scorecard (BSC), activity-based management (ABM) and MPROSC are employed to analyze the four main dimensions (Finance, Customer Service, Internal Processes and Learning and Development) of non-profit organizations. The Taipei Aquatic Security Work Team is used as a case study to further explore ways in which non-profit organizations can operate more efficiently. Through ABM analysis on the four main dimensions of the Taipei Aquatic Security Work Team, the results show that there is potential for more cost reduction in Finance; lower course fees and increased customer value in Customer Service; more even distribution of overheads in Internal Processes and reduces idle time in Learning and Development. This study concludes with two suggestions. First, non-profit organizations should enhance the performance measurement framework to cope with dynamic changes of the environment and society. Second, non-profit organizations need to continuously seek other excellent management tools for optimizing the operating performance. |
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| Files | indicate in-campus access at one year and off-campus not accessible | ||
| Date of Defense | 2010-07-01 | Date of Submission | 2010-07-29 |