台電公司訓練所導入平衡計分卡之研究

A Study of Training Institute in Taipower Company by Introducing Balanced Scorecard

陳明宜(Chen, Ming-Yi)

指導教授 ： 張四明

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2009年)

摘要

平衡計分卡（Balanced scorecard）自1992年發展以來，已廣泛而普遍地受到企業及政府機構之關注，哈佛商業評論更將其視為75年來最具效力之管理工具，國內對於平衡計分卡的重視程度亦是與日俱增，並引發許多針對民營企業導入平衡計分卡效益之探討；而近年來許多研究更是將探討之重點，聚焦於政府部門與公營事業機構在實施平衡計分卡後產生之效益。而人力培訓機構由於作業性質特殊，對於企業營收較無法收到立竿見影的效果，故僅有政府部門或公營事業機構設有常設之培訓機構。正由於人力培訓機構的特殊性與侷限性，對於人力培訓機構是否適合比照營利組織或行政部門，應用BSC的精神與作法以提升組織績效，則鮮少有文獻或研究加以探討。有鑑於人才是企業重要之資源，更是組織的競爭力能否提昇之關鍵，故本研究亟欲探討訓練單位是否亦適宜運用平衡計分卡作為績效管理制度，以及其績效管理制度之評估指標是否應有別於企業內其他業務單位。
台電公司為一典型之公營企業，並已於1993年全面導入「責任中心」制度，惟此制度較偏重財務構面之管理績效，而台電公司內部各種不同事業目的之單位，對於「責任中心」制度是否適宜全面作為經營績效之評估工具始終有所質疑。有鑑於此，台電公司遂於2004年依據平衡計分卡之內涵，將BSC 四大構面的精神，融入原已施行中「責任中心」制度，重新設計關鍵的績效指標。惟將平衡計分卡精神逕行套入原有責任中心制度之作法是否適當？而各關鍵績效指標之訂定是否符合平衡計分卡之精神？亦是本研究之探究之重點課題。故本研究擬依據台電公司訓練所現行責任中心制度及平衡計分卡實際運作之情形，探討其績效衡量指標建立過程與執行狀況，期盼藉此瞭解台電於現行責任中心制度下導入平衡計分卡與BSC制度應用於人力培訓部門的適切性。本研究主要的發現如下：
1、調查發現台電公司推行多年之責任中心制度，目前運作上並未遭遇嚴重之問題，
2、研究發現於績效評估過程中，『績效評核結果之獎勵措施，不具激勵效果』係訓練所員工普遍認為較嚴重之問題，可提供管理者制定激勵策略之參考。
33、研究發現台電公司訓練所建構之目標體系，有關績效衡量指標之選擇，相當符合台電公司訓練所現階段績效管理之需求。
4、研究發現台電訓練所人員認為『學習與成長構面』之重要性明顯較其他構面為低。
5、依調查樣本特性分析，屬性中『職務類別』及『是否參與建立績效評估制度之決策群』兩項，在多項衡量指標之重要性呈現明顯差異。

關鍵字

平衡計分卡 ； 績效管理 ； 公營事業

並列摘要

The Balanced Scorecard concerned wildly by the enterprises and government organizations since 1992. Above all,「Harvard businesses Review」thinks it is the most efficient management tool for the last 75 years. The BSC is also valued daily in our country, and leads a lot of discussion about its benefits for many enterprises which conducted this method. For the recent years, the points which many researches are focusing on the benefit that government and public sectors execute this system.
The human resources training institute because of its special operation function, it can’t have the instant benefits for the company revenues, so there are the regular training institute only in the government or public sectors. As for the training institute’s specialization, there are few researches to discuss the appropriate for training institutes comparing with interest organization or administrative sectors by applying the BSC core and method to promote the organization’s performance. In terms of the high quality human resources is the most important resource in the modern enterprises and the key point for promoting competitiveness in the organization. This project will eager to discover its appropriateness or not by using the BSC, as the performance management system in the training institutes, as well. The valuation index of the performance management system should or not be different from other institutes in the corporative.
TPC is a typical state run business, has implemented the Responsibility Accounting System since 1993, and this system prefer to concern the performance management in financial aspect, So there is always a question for the internal sector inside the TPC that it is suitable or not fully to be a valuation instrument. In order that, the TPC uses the 4 aspects according to the balanced scorecard core essences to reset the key performance index of the Responsibility Accounting System in 2004. Is it appropriate or not involving the BSC essences to the Responsibility Accounting System？ Each key performance index setting weather or not match the BSC spirit？ This study would be according to discuss the processes about the performance index and execution situation, for that, hoping to realize the adaptability that implemented the BSC system to the training institute.

The major findings are as follow：

1.The Responsibility Accounting System in the TPC training institute was operating quit smooth that has becomes the sound foundation for other management tools recently in TPC.
2.「Lack of Stimulated Functions」 were the more serious problems that be found in the study. The administrator of TPC training institute should pay more attention in this issue.
3.The system of MBO in the TPC training institute especial for performance index selection was operating quit well.
4.The employees of the TPC training institute generally think the importance about the「learning and growing aspect」obviously lower than other aspects in BSC.
5.According to the characters analyze of survey sample, the「Duty Classification」and「The Decision Group about weather Join and Setting Performance Evaluation System」two items showed the obvious variation in the multiple importance index.

並列關鍵字

Balanced Scorecard ； Performance Management ； State Run Business

參考文獻

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