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2.2. teoritis foundation dan konotasi dari evaluasi kinerjaPerformance evaluation is an assessment model to compare past plans and executions of strategies, operating activities and target establishment of organizations with executive abilities, participating rate and competing rate of employees. Furthermore, this assessment model is helping organizations to plan future strategies and set up performance targets of employees in order to achieve the final target of the entire organizations. Green and Keim (1983) stated that ‘‘Performance evaluation is for achieving the entire target. It bases on the quantification standard made in advance or using subjective judgment to assess the result of daily operation; in the meanwhile, performance evaluation also possesses the function of amending responding policies and unifying the target of individuals and organizations.’’ In the past, little literature was available for the overall performance evaluation of extension education centers particularly. Most related studies are put much emphasis on programs/courses assessment (Go´mez et al., 2007; Roberts-Gray, Gingiss, & Boerm, 2007; Wiesenberg, 2000; Zeidner & Schleyer, 1999). Park and Lohr (2007) use a frontier model through marketing information (e.g. sales force, store performance, etc.) to evaluate the performance efficiency of agricultural extension agents who provide technical assistance to organic producers. One former study made in Taiwan focuses on financial analyses such as applying DEA to study the operating efficiencies of private university extension education (Hsieh, 2005). However, in order to distinguish this research from other previous research, this study uses BSC as a foundation of performance evaluation. This is mainly because comparing to other performance evaluations, BSC focuses on both financial and non-financial aspects to assess and manage the executive condition of policies. Therefore, it is more adequate to suit the characters of university extension education units to be used.2.3. Theoretical foundation and connotation of BSCKaplan and Norton (1992) have proposed the concept of BSC. It is a performance evaluation system made especially for 12 companies in America and the concept of BSC was pointed out in the American Harvard management commentary in 1992. The cardinal purpose of BSC is to replace traditional performance system focusing on assessing one single financial index to obtain more adequate and comelier performance evaluation model. This concept gets out of the traditional performance evaluation model merely based on financial accounting. For BSC, financial perspective is still the core of performance evaluation but the other four perspectives such as customer, industrial process, learning and growth of employees should be included in as well to enable the performance evaluation method to be more balanced and also having the effectiveness of encouraging organizations. This is for setting up a complete performance evaluation system and forming a whole set of performance indices to assess strategies so that thestrategies and prospect of organizations could be achieved. The contents of four perspectives of BSC are described as follows:
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