活化公立學校游泳池營運管理績效－永續性平衡計分卡之應用

Revitalizing Operation Management Performance of Public School Swimming Pools: Application of A Sustainability Balanced Scorecard

莊淑婷(Shu-Ting Chuang) ； 林聯喜(Lian-Shi Lin)

《臺灣體育運動管理學報》 19卷2期 (2019/12) Pp. 199-225

https://doi.org/10.6547/tassm.201912_19(2).0002

摘要

緒論：本研究以傳統平衡計分卡為理論基礎架構，結合永續性三重盈餘概念，「社會」及「環境」兩大績效構面，研擬公立學校游泳池永續性管理評估指標，提供政府及學校管理者透過此一指標工具，瞭解組織內部經營績效。方法：本研究首先深入探討相關文獻初擬我國運動場館永續發展績效評估架構；後續邀請來自產官學界的15位專家學者透過德爾菲專家問卷及層級分析法，確保該架構之可行性及評估指標相對權重，最後透過簡易加權法（Simple Additive Weighting，SAW），由專家針對25項評估指標評分，評分範圍從0－100分，以計算北中南東12所學校游泳池在永續發展績效上的表現。結果：研究結果如下：公立學校游泳池永續發展評估指標架構為「財務健全」、「環境成長」、「組織健全」、「利害關係人」、「教學資源共享」、「財務成本督考」、「設施設備管理」、「教學成長」及「員工知能成長」等9個子構面25個評估指標。12所學校游泳池績效表現，5大領先指標為「穩定營收能力-政府補助及民間資源挹注」、「場館使用率」、「營運成本管控」、「設施設備維護與妥善率-消防安全、地面防滑、附屬設施」、「專業人員配置妥善率－救生員、管理員、教練」，5項落後指標為「弱勢族群優惠措施-低收入、單親、兒少、高齡等」、「課程多樣化」、「專業證照數」、「內部教育訓練及演練」、「配合政府游泳政策」。結論：本研究結果可提供政府未來補助學校興建游泳池的決策參考，並提供相對客觀之數據，協助學校衡量游泳池永續績效之良窳，使其決策者得以研擬永續管理策略，提升公立學校游泳池永續發展之能力。

關鍵字

公立學校游泳池 ； 永續性平衡計分卡 ； 績效評估

並列摘要

Introduction: This study integrated the conventional balanced scorecard with ＂society＂ and ＂environment,＂ two dimensions of the triple bottom line concept, to develop sustainable management evaluation indicators for public school swimming pools. This scorecard provides an evaluation tool for governments and schools to use as a basis for decision-making and understanding internal management performance. Methods: An in-depth review of relevant literature was conducted to generate a framework within which to evaluate the sustainable development of sports facilities in Taiwan. Then, a total of 15 experts from various industries, government agencies, and universities participated in this study. A Delphi-based questionnaire and analytic hierarchy process were used to compute the relative weights of evaluation indicators. Simple additive weighting was then conducted to calculate the performance of 12 public school swimming pools from the northern, central, southern, and eastern regions in an investigation based on 25 evaluation indicators and a scoring system ranging from 0 to 100 derived by the experts. Results: The framework consisted of nine dimensions containing 25 indicators. The dimensions were ＂sound financial system,＂ ＂growth environment,＂ ＂sound organization,＂ ＂stakeholders,＂ ＂teaching resource sharing,＂ ＂financial cost assessment,＂ ＂facilities and equipment management,＂ ＂teaching growth,＂ and ＂employees' growth.＂ In the performance assessment of 12 public school swimming pools, the five leading indicators were ＂stable revenue capability: government subsidies and private resources,＂ ＂facility utilization rate,＂ ＂operating cost control,＂ ＂equipment maintenance: fire safety, antiskid floors, and auxiliary facilities,＂ ＂professional staffing rate: lifeguards, administrators, and coaches.＂ The bottom five indicators were ＂preferential measures for disadvantaged groups: low income, single parent, child, or senior,＂ ＂diversity of courses,＂ ＂number of professional licenses,＂ ＂employee training,＂ and ＂compliance with government swimming policy.＂ Conclusion: The results can provide a reference in the government decision-making process regarding subsidizing school construction of swimming pools, provide relatively objective data to help schools measure the sustainable performance of their swimming pools, and enable decision makers to develop sustainable management strategies with practical reference value.

並列關鍵字

public school swimming pool ； sustainability balanced scorecard ； performance evaluation

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