臺灣博碩士論文加值系統

隨著台灣加入了世界貿易組織，許多的影響和衝擊也因此產生。首當其衝的就屬台灣高等教育界，他們面對的是供需不平衡的重大挑戰。加上近年來，少子化的問題越來越嚴重，在這樣的兩項強大因素影響下，許多學校的相關決策者渴望找尋出新的方法來解決此狀況。
本研究的目的在於探討平衡計分卡如何運用於科技大學中的管理學院之實用性以及可行性。利用平衡計分卡中的財務構面、顧客構面、內部流程構面和學習與成長構面四大構面的基本概念，加上分析過後所衍生出的第五構面，也就是合作構面，來建構出完整的策略地圖，最後，從策略地圖中的策略中分別發展出不同的行動方案，而個案學校若能依照其行動方案作相當的改善和實行，便能使平衡計分卡發揮出最大的效用，而學校也會因此完成其使命和目標進而從中獲得預期利益。

The higher education in Taiwan has faced big challenges nowadays. After joined the World Trade Organization (WTO), the status of unbalance of demand and supply is getting more seriously. Moreover, the trend of fewer children is becoming a huge impact. Therefore, more and more schools owner and policy decision-maker are seeking a new way to deal with this situation. The purposes of research are to discuss the feasibility of implementing the Balanced Scorecard. This research conducted with the concept of the main four perspectives in Balanced Scorecard which are financial perspective, customer perspective, internal process perspective and learning and growth perspective. There is one additional perspective called cooperation which has developed after implementing Balanced Scorecard analysis of the College of Management. These five perspectives are the main concept of constructing strategic map and action plans. The College of Management could fulfill the goal and vision when the Balanced Scorecard is being used.

TABLE OF CONTENTS
ABSTRACT ii
ACKNOWLEDGEMENTS iii
LIST OF TABLES v
LIST OF FIGURES vii
CHAPTER ONE 1
INTRODUCTION 1
Research Background and Motivation 1
Purpose of the Study 4
Significance of the Study 5
Research Procedures 5
CHAPTER TWO 7
LITERATURE REVIEW 7
Content of the Balanced Scorecard 7
Applications of the Balanced Scorecard in Education 17
CHAPTER THREE 21
METHODOLOGY 21
Case Study 21
Reasons for Adopting the Method of the Case Study 24
Data Collection and Analysis 25
THE CASE STUDY RESEARCH 27
The Background of the Research Objective 27
Internal Analysis of the College of Management 29
SWOT Analysis 39
Implementation of the Balanced Scorecard 42
CHAPTER FIVE 59
CONCLUSIONS AND SUGGESTIONS 59
Conclusions 59
Research Limitations and Delimitation 60
Suggestions 61
REFERENCE 63













LIST OF TABLES
Table 2.1 Measuring Strategic Financial Themes 12
Table 2.2 The Customer Perspective – Core Measures 14
Table 2.3 Applications in Education Field 19
Table 2.3 Applications in Education Field (continued) 20
Table 4.1 The Number of Class 30
Table 4.2 The Number of Undergraduate 31
Table 4.3 The Structure of Faculty 32
Table 4.4 The Graduates Number of the College of Management 32
Table 4.5 The Relation of Two Core Abilities 34
Table 4.6 Customer perspective of the Balanced Scorecard applied in the College of the Management 45
Table 4.7 Internal perspective of the Balanced Scorecard applied in the College of the Management 47
Table 4.8 Learning & Growth perspective of the Balanced Scorecard applied in the College of the Management 48
Table 4.9 Cooperation perspective of the Balanced Scorecard applied in the College of the Management 50
Table 4.10 Financial perspective of the Balanced Scorecard applied in the College of the Management 51
Table 4.11 Action Plan of the College of Management at University of Technology 53
Table 4.11 Action Plan of the College of Management at University of Technology (continued) 54
Table 4.11 Action Plan of the College of Management at University of Technology (continued) 55
Table 4.11 Action Plan of the College of Management at University of Technology (continued) 56
Table 4.11 Action Plan of the College of Management at University of Technology (continued) 57













LIST OF FIGURES
Figure 1.1 The Procedures of Research 7
Figure 2.1 Translating Vision and Strategy with four perspectives 10
Figure 2.2 The Customer Perspective – Core Measures 13
Figure 2.3 The Internal – Business – Process Perspective – The Innovation Process 15
Figure 2.4 The Learning and Growth Measurement Framework 16
Figure 4.1 The Organization of College of Management 28
Figure 4.2 The College of Management at C University of Technology’s Vision 37
Figure 4.3 Process of strategy planning for the College of Management at University of Technology 43
Figure 4.4 The Analysis of Student Value Position Setting 45
Figure 4.5 The analysis of the value chain of the internal process 46
Figure 4.6 The Analysis Chart of Learning and Growth Perspective 48
Figure 4.7 The Analysis Chart of Cooperation Perspective 50
Figure 4.8 The Analysis Chart of Financial Perspective 51
Figure 4.9 Strategy Map of the College of Management 52

Beard, D. F. (2009). Successful applications of the balanced scorecard in higher education. Journal of Education for Business, 84(5), 275-283
Benbasat, I., Goldstein, D., & Mead, M. (1987). The case research strategy in studies of information system. MIS Quarterly, 11(3), 369-386
Bush, T. & Coleman, M. (2000). Leadership and strategic management in education. UK : Parl Chapman
Chen, S. H., Yang, C. C., & Shiau, J. Y. (2006). The application of balanced scorecard In the performance evaluation of higher education. The TQM Magazine, 18(2), 190-205
Chen, W. C. (1995). Case study method. Taipei, Taiwan: Hwa Tai
Chow, C. W., Haddad, K. M., & Williams, J. E. (1997). Applying the balanced scorecard to small companies. Management Accounting, 79(2), 17-27
Chu, F. Y. (2011,12,12). There are too many colleges because of the political factors. Chinatimes. Retrieved from http://life.chinatimes.com/life/11051801/112011121200042.html
Cullen, J., Joyce, J., Hassall, T., & Broadbent, M. (2003). Quality in higher education : from monitoring to management. Quality Assurance in Education, 11(1), 5-14
Drucker, P. F. (1990). Managing the non – profit organization : practices and principles. New York, NY : Harper Business
Hacker, M. E. & Brotherton, P. A. (1998). Designing and installing effective performance measurement system. IIE Solutions, 30(2), 18-23
Haddad, K. M. (1999). Using the balanced scorecard for improving finance education. Financial Practice and Education, 9(1), 92-102
Huang, M. C. (2007). The research of strategic factor for doing industry-academic cooperation in University of Education, National Taichung University of Education, unpublished.
Hwang, M. H., & Rau, H. (2007). Design and planning of the balanced scorecard : A case study. Human Systems Management, 26(3), 217-227
Ito, K. (2002). Strategic Management using the Balanced Scorecard. Japan: Nuture Innovation Co., Ltd.
Kanji, G..K. & Tambi, A.M.B. (1999). Total quality management in UK higher education institutions. Total Quality Management, 10(1), 129-153
Kaplan, R. S., & Norton, D. P. (1992). The balanced scorecard – measures that drive performance. Harvard Business Review, 70(2), 71-79

Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard : Translating strategy into action. Boston, Massachusetts : Harvard Business School Press
Kaplan, R. S., & Norton, D. P. (2001). The strategy focused organization. Boston, Massachusetts : Harvard Business School Press
Karathanos, D., & Karathanos, P. (2005). Applying the balanced scorecard to education. Journal of Education for Business, 80(40), 222-230
Kettunen, J. (2005). Implementation of strategies in continuing education. International Journal of Educational, 19(3), 207-217
MacStravic, S. (1999). A really balanced scorecard. Health Forum Journal, 42(3), 64-67
Martin, B., & Peter, J. (1997). Environment – related management accounting : current practice and future trends. Greener Management International, 17, 32-51
Ministry of Education (2011). Retrieved, March 14, 2011 from http://www.edu.tw/
Mintzberg, H. & Quinn, J. B. (1994). The strategy process: Concept, contexts, cases. New Jersey: Prentice-Hall, Inc.
Nair, M. (2004). Essentials of balanced scorecard. Hoboken, New Jersey : John Wiley & Sons, Inc.
Niven, P. R. (2003). Balanced scorecard step by step : for government and nonprofit agencies. Hoboken, New Jersey : John Wiley & Sons, Inc.
Niven, P. R. (2005). Balanced scorecard diagnostics : maintaining maximum performance. Hoboken, New Jersey : John Wiley & Sons, Inc.
Papenhausen, C., & Einstein, W. (2006). Implementing the balanced scorecard at a college of business. Measuring Business Excellence, 10(3), 15-22
Population Reference Bureau (2011). Retrieved, March 14, 2011 from http://www.prb.org/
Porter, M. E. (1996). What is strategy? Harvard Business Review, 6(1), 61-78
Simon, P. P. (2011). Design and implementation of the Balanced Scorecard at a university institute. Measuring Business Excellence, 15(3), 34-45
Situ, D. X. (1999). Non-profit organization operation management. Taiwan, Taipei : Commonwealth Publishing Company.
Umashankar, V., & Dutta, K. (2007). Balanced scorecard is managing higher education institutions : an Indian perspective. International Journal of Educational Management, 21(1), 54-67
Umayal Karpagam, P. L. & Suganthi, L. (2010), A strategic framework for managing higher educational institutions. EconPapers, 3(10), 15-22
Wu, A. N., & Chou, C. W. (2001). The problems of using the balanced scorecard. Accounting Research Monthly, 183(4), 63-74
Yang, F. C. (2001). The study of competitive advantages on running private vocational college in Taiwan, Chang Jung Christian University College of Management, unpublished thesis.
Ye, Z. C., & Ye, L. C. (2000). Research methods and thesis writing. Taipei, Taiwan: Shinning Culture Publishing Co.
Yin, R. K. (1993). Applications of case study researc). London, England : SAGE Publications
Yin, R. K. (1994). Case study research design and methods (2nd ed.). London, England : SAGE Publications