CORPS模式運用在非營利組織社會企業化之研究-以喜憨兒基金會為例

Abstract

本研究旨在CORPS管理與績效模式，運用在非營利組織社會企業化可行性分析，並論述是否因走向社會企業化，進而影響非營利組織創立的目標與使命。傳統非營利組織常因資源匱乏，導致無法依使命與願景做長期性發展與規劃。為解決上述問題，組織必須具備自籌經費及自力更生的能力，而社會企業化經營模式是一種策略的辦法。 本研究方法採用質性研究法，藉由個案研究、文獻分析，以及訪談法，探討社會企業化的非營利組織，如何以自身使命、願景建立與政策鼓勵，獲得政府的支持與滿足社會的需要。本研究以喜憨兒基金會作為研究對象，採取CORPS經營管理模式的理論，藉由個案的實際運作與型態分析，了解組織在社會企業化運作，達到推動社會與經濟價值鏈，創造組織永續發展。經研究分析後發現，雖然研究個案採取平衡計分卡分析，但是其與CORPS經營管理模式，不論在管理的構面或分析要素上皆有異曲同工之妙。且個案的庇護工場社會事業是CORPS模式理論中運作平台的組織面。雖近年社會事業營運皆為虧損，但整個決策核心與組織運作，聚焦增加憨兒就業機會的使命，讓憨兒們提升價值。這也驗證了CORPS經營管理模式的理論在社會企業化的可行性與適用性，並不會影響非營利組織創立的目標與使命。 綜言之，從研究個案的決策核心帶領組織規劃、執行與運作的過程中，需有與時俱進的管理能力、資訊透明的績效分析、核心能力的傳承及文化的接續，才不至於偏離使命與願景，是整個經營核心之所在。然而，本研究發現組織應就需求性與經營管理能力來評估，選擇適合的經營管理模式，決策核心也應具備深思熟慮的邏輯策略，才能使得非營利組織，有更多活絡的資源與前瞻的發展。

The paper aims to study the feasibility of the management and performance of applying the CORPS model to nonprofit organizations in the corporate social process and discuss whether corporate social process affects the goal and mission of nonprofit organizations. In traditional nonprofit organizations, the lack of resources prevents organizations from long-term development and planning according to life cycles. To solve the foregoing dilemma, organizations must be able to raise funds and operate independently. Corporate social process is a strategic solution. The study adapts the qualitative research method, using case study, literature review and interview to analyze how corporate social nonprofit organizations use their mission, vision and policy incentives to gain the support of government and fulfill the need of society. Children Are Us Foundation is selected as the object to adapt the theory of CORPS model, in order to understand, by its real functioning and performance analysis, the operation of corporate social process to promote social and economic value chain and establish sustainable development of the organization. Although the case adapts balance scorecards for the assessment, its constructs and element analysis achieve the same effect as CORPS model. Even social enterprise is running deficits in recent years, the core decision and operation focus on the mission of increasing employment of challenged children. This implies the feasibility and applicability of CORPS model management in corporate social process does not affect the mission and vision of the establishment of nonprofit organization. In conclusion, in the process of the case’s core decision to lead organization’s plan, execution and operation, timely management, transparent performance analysis, core ability inheritance and cultural continuation are essential to stay on track of mission and vision, which is the core of the whole operation. Nevertheless, this study finds organizations should evaluate demand and operation management to choose suitable method. Core decision should consist thoughtful logical strategy to facilitate nonprofit organizations to allocate resources with foresight development.