建構高中職資訊部門平衡計分卡績效衡量指標之研究

Using the Balanced Scorecard for Evaluating the MIS Department of Senior High Schools

10.29715/JIMCSA.200806.0003

梁鐿徽(Yi-Hui Liang)；陳正義(Chin-Yi Chen)；王秋燕(Chiu-Yen Wang)

資訊部門 ； 績效衡量 ； 平衡計分卡 ； 模糊德菲法 ； 模糊層級分析法 ； MIS department ； performance measurement ； balanced scorecard ； fuzzy Delphi ； FAHP

資訊管理展望

10卷1期（2008 / 06 / 01）

45 - 67

繁體中文

本研究旨在建立高中職學校資訊部門績效衡量的平衡計分卡模型。並廣義的將高中職學校資訊部門定義為：「達成資訊教育工作推展所產生特定功能活動（作業）的集合」。以平衡計分卡作為研究對象的績效衡量工具，依任務特性所形成的策略與目標，將績效衡量聚焦於財務、顧客、內部流程、學習與成長等四大構面，以提供一個適時、有效、彈性、容易、精確、和可靠度高的全方位績效衡量方式。為了萃取相關領域專家的知識與經驗，以選取重要性高之評估準則與其他意見，本研究加強了對每位專家“語意思維”的瞭解，列出九個語意尺度表，評估值依模糊德菲法篩選評估準則步驟，建立每一評估要項之三角模糊函數。於完成各構面及指標權重計算後，建立本研究對象之平衡計分卡模型。研究結果顯示構面間與各構面之指標間之權重並非均等權重，而是存在一定程度之差異。構面間之重視程度依序為「顧客構面」、「學習與成長構面」、「內部流程構面」、「財務構面」。各構面中所包含之各績效衡量指標綜合分析後，在高中職學校資訊部門績效衡量時，極重視的前三項指標分別為「高效率之資訊系統」、「軟、硬體建置與維護成本合理化」、「專業訓練與進修」。

The purpose of the study is to use the balanced scorecard (BSC) in performance measurement of the MIS Department of senior high schools. We take a broader definition of the MIS Department of senior high schools as ”an assembly which brings forth some specific functional activities to fulfill the task of MIS.” BSC is used as a measurement tool to assess the study subject, according to its strategy and goal formed by its assigned property. The assessment can be divided into four perspectives: finance, customer, internal process, learning and growth. BSC can provide us with a timely, efficient, flexible, simple, accurate, and highly overall reliable measurement tool. In order to extract the knowledge and experience from related experts to pick out important evaluation criteria and opinions from other sources, this study puts emphasis on the understanding of every expert's ”semantic thinking process”, from which we make a list of nine semantic scales. The evaluation of value follows the filtering and evaluation steps of the fuzzy Delphi method to establish trigonometric functions of every evaluated item. After completing weighted calculation of every perspective and indicator, the BSC model is thus established. The findings of this study show that the indicator weightings within and among all the perspectives are not the same. Rather there exists certain amount of differences. The degrees of importance for all perspectives in decreasing order are customer, learning and growth, internal process, and finance. After comprehensively analyzing the indictors of performance measurement included in every perspective, the highly valued top three indictors for conducting performance measurement in the MIS Department of senior high schools are ”a highly efficient MIS system,” ”rationalization of the establishment and maintenance cost of bosh software & hardware,” and ”professional training and further education” respectively.

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