[[alternative]]Integration Application of Balanced Scorecard and Strategic Development--Case of a Religious Organization

[[abstract]] 平衡計分卡是用來描述、溝通、執行策略的管理工具，強調整合組織所面臨的顧客關係、內部流程、員工的學習與成長及財務構面連成一體。這四個構面間，彼此互相依賴、互相支持及互相平衡，以有效率的執行組織的策略，落實組織的策略發展，將組織的策略管理制度具體化，以創造組織的競爭優勢。 台灣非營利組織裡實施平衡計分卡的機構多是大型醫院、學校及政府等機構，而宗教組織導入平衡計分卡的微乎其微。本研究嘗試以平衡計分卡對個案宗教組織之策略發展相互結合進行研究，以個案研究方式，透過資料蒐集、深度訪談、綜合整理及歸納分析，規劃平衡計分卡導入過程與步驟，找出導入平衡計分卡的應用之問題及對策。模擬建構個案宗教組織之平衡計分卡整體架構與導入規劃，結合組織之策略規劃及目標管理，經由顧客關係、內部流程、員工的學習與成長及財務構面，並建立各項績效衡量指標，可提供個案宗教組織執行之參考。 在一個規模龐大的宗教組織，將組織的策略發展與平衡計分卡相結合應用，可促進宗教組織永續發展的重要性。非營利組織可藉由此一個管理工具，將組織的策略轉化為行動，以達到組織的使命、願景及目標，以為組織創造出更大的價值利益。 本研究並對個案宗教組織及非營利組織之經濟附加價值（economic value added，EVA），與社會投資報酬率（social rate of return on investment，SROI）加以探討。以社會投資報酬率觀點，探討非營利組織的附加價值。非營利事業以服務為目的，其價值是以被服務的對象所感受的效用及服務品質來衡量。[[abstract]] Balanced scorecard is a management tool for describing, communicating, and implementing organizational strategy. It links the four perspectives of customer, internal, learning and growth, and finance to effectively implement organizational strategy, thus create competitive advantage of the organization. In Taiwan, almost all nonprofit organizations that implemented the balanced scorecard system are hospitals, universities, or government agencies. This research used literature review, focus group interviews, and analytical methods to study the integration of the balanced scorecard and its strategy in a religious organization. A simulated balanced scorecard frame work and a implementation plan are constructed to be the model for the target religious organization. In a large scale religious organization spanning across various continents, integration of strategic planning and balanced scorecard could promote the sustainable development of the organization. Nonprofit organization, by using such a management tool, can translate strategic planning into activities, to fulfill organizational vision, mission, and objectives, thus create more value. The research also studied the economic value-added (EVA) and the social rate of return on investment (SROI) of the target religious organization and nonprofit organization. Nonprofit organizations are to provide services to client, so their value shall be measured on the effectiveness and quality from the standpoint of the people they served