有鑒於責任中心制度與平衡計分卡整合之制度，在宗教型的非營利組織之研究較為不足，再加上宗教組織的特色：「志工熱情，管理鬆散」，且缺乏利潤動機及資源有限之前題下，因此，決策是否正確、資源是否善用、使命是否達成，都較無檢討改進的迫切感。故如何強化宗教組織的績效管理，已成為目前宗教組織所必須面對的重要議題。 本研究採個案研究方式，研究對象為國內的新興宗教之ㄧ，以平衡計分卡為理論基礎並結合責任中心制度；藉由書面資料蒐集、參與式觀察和深入訪談方式，為個案組織規劃設計一套專屬的責任中心制度與平衡計分卡整合之制度。本研究目的如下： 一、 探討平衡計分卡於個案組織之應用。二、 探討責任中心制度於個案組織之應用。三、 探討平衡計分卡與責任中心制度結合應用之問題及對策。四、 探討個案組織實施平衡計分卡與責任中心制度結合應用之可行性。 本研究結論如下： 個案組織責任中心制度與平衡計分卡規劃設計之結果如下：一、為個案組織建立策略規劃架構 二、為個案組織制定明確的策略地圖及目標三、擬建構平衡計分卡與責任中心制度之整合性管理制度 責任中心制度與平衡計分卡之整合，為本個案組織建構一套有效的績效管理制度，發揮經營管理控制的功能，進而達到降低成本，提高組織績效的目標及資金運用得更有效率，並創造組織的競爭優勢；確保組織得以永續經營的管理模式，最後達成組織的使命與願景；並可提供該組織未來實施平衡計分卡制度及責任中心制度之參考。 The nonprofit religious group is often characterized as “people with great passion yet minimum management,” in addition to their lack of profit motivation and limited resources. There is a need for a management system integrating the balanced scorecard and responsible center to justify its decision-making, resource-allocation, and mission- orientation. In other word, contemporary religious organizations need performance measurement program. This research is a case study of a religious organization, trying to integrate the responsible center system under the theoretical basis of the balanced scorecard. Using research methods of literature review, participating observations, and focus group interview, this research tried to achieve the following objectives:1. The implementation of balanced scorecard in the target organization.2. The implementation of responsible centers in the target organization.3. To study the integration of balanced scorecard and responsible center in the target organization.4. To study the feasibility of the implementation of integrated balanced scorecard and responsible center in the target organization. This research has reached the following results:1. Established a strategic planning frame for the target organization.2. Drawn up a strategic map of objectives for the target organization.3. Constructed an integrated management system of balanced scorecard and responsible centers.The integration of responsible center and balanced scorecard has established an effective performance evaluation system to develop a management control system for cost reduction, performance elevation, and resource allocation, thus created an organizational competitive advantage. The result is to build up a management model for sustainable development, thus achieve organizational vision and mission. This can also be a model for the future practical implementation of this integrated system of balanced scorecard and responsible centers.
