| 摘要: | 非營利組織是以社會價值為其存在主要目的，其類型有慈善性、公益性、教育性、服務性及宗教性等，在台灣，非營利組織有逐年增加的趨勢，從1994年中央政府人民團體的統計總數為2,419，地方人民團體數為14,652，到2012年的中央11,959，地方39,494，呈倍數成長趨勢，在這樣發展下，非營利組織管理愈來愈困難。而宗教型非營利組織，更是有不被拘束，管理鬆散；為了宗教性關懷，不計較世俗利益與成本；只要有心，不一定要有專業等內部管理特質。在面對日益增加的競爭團體，而社會捐款分散到各地或集中到各大團體，加諸政府社福預算縮編等各種外部情況下，順利地永續發展將成挑戰，做好管理，儼然是未來可行的求生之道。其可透過精心制定的使命，定位存在的目的，進而發展與其相關的自力更生事業或附屬機構，從而研擬其願景，規劃有效可行的策略方案，執行並控制，善用已有的資源，開發更多可用的資源，並發展建構一套合理實用的自給自足管理制度。 本研究是採個案研究法，研究對象為宗教性非營利團體佛法山其附屬機構－有機茶場，本論文研究目的為：一、試圖探討該團體使命與附屬機構之績效結合問題。二、藉由書面資料蒐集、直接觀察與深入訪談等方式，探討個案團體與其附屬機構之運作模式及其績效與遇到問題點，並提供相關研究建議，以供該團體與其它相關類似團體發展參考。本研究結論如下：一、佛法山使命為推廣文化教育、興辦慈善公益、弘揚有機農禪法門、建設有機人間淨土。二、有機茶場的運作模式為法師主導栽種，信徒居士負責行銷的合作模式。三、有機茶場並未實施績效管理措施，但其各方面的績效表現良好，在非財務績效的表現相當優良，在媒體關注度與曝光率高，獲得許多國內外肯定奬項，有機茶栽種面積全台最大、產品品質優良，得到國內外多項有機認證等。本研究個案屬較早投入，也算是頗具績效的成功案例，雖說財務績效並未能達到高標的水平，但損益平衡點的目標已能順利達成。而其想跳脫傳統非營利組織或宗教團體必須依賴外界捐款貢獻及政府補助的自力更生理想，也預期不久將能實現。
The non-profit organizations(NPO),which of the main purpose lie in its social value , come in types of charity, public welfare, education, religion and so on. In Taiwan, there’s a trend that NPO have been increasing in recent years. In 1994, the statistics of the civil associations under the Jurisdiction of the central government is 2,419, and the civic associations under the Jurisdiction of the local government is 14,652. In 2012, the number of the civil associations of the central government is 11,959, and the civic associations of the local government is 39,494. Under the competitive environment, the management of NPO is getting harder and harder. Besides, the religious NPO haven’t been restricted and pay attention to minimum management. For religious caring for the people, religious organizations do not calculate the benefits and costs; and its key features are efforts and perseverance, do not have professional and internal management. Now, because the religious NPO are faced with increasing competition groups and most donations from society have been centralized to major religious groups. What’s more, the government's welfare budget has been shrinking. Therefore, for the religious NPO, it is more challenging to sustain the development in the long run and good management seems to be a must- do way to exist. Through making elaborate mission and identifying the purpose of existence, religious organizations enable to develop self-reliance business and affiliated Unit.In addition, by framing vision and effective strategy, including executing methods, the religious NPO will make the best use of resources and even acquire more available resources, and construct a self-sufficiency, reasonable and practical management system. This research usees a case study method and explores a religious organization affiliated unit of Buddhadharma Mt owned a organic tea farm.1. Explore the problems of an alignment between the mission of religious organization and its performance of affiliated unit.2. Explore the problems between operations and performance of affiliated unit of Buddhadharma Mt. by using research methods of literature review, direct observations, and focus group interview. Offer advice and give references of other religious organization development. This research has reached the following results :1. The mission of Buddhadharma Mt. is to popularize cultural education , hold charities, expand organic Farming Zen Dharma Gate, and establish organic land.2. The operation of organic tea farm is that the masters are responsible for cultivation and the believers manage to marketing.3.The organic tea farm doesn’t take effective managements about performance.However, all aspects of its performance perform well, and non-financial performance perform very well, too. Due to the media’s high attention and clear visibility, the tea farm also received many awards from all over the world, becoming one of Taiwan's largest organic tea farm with the biggest planting area, the best quality, and lots of domestic and foreign organic certification. This case study is involved in tea farm earlier and its performance is considered quite successful. Although its financial performance fails to achieve the high level, but the break-even point already meet the goal.The ideal is that the tea farm can get rid of depending on donations and government grants,like traditional NPO or religious organization, is expected to be realized soon. |
