- 期刊
以平衡計分卡與作業基礎成本制度觀點探討ECFA下基隆港競爭力提升指標
A Concept of Balanced Scorecard and Activity-Based Cost for Establishing the Competition Capability of Keelung Harbor from ECFA
摘要
臺灣是一個海島國家，港口在經濟環境中扮演著更重要的角色，亞太地區將是21世紀經貿發展的重心，目前政府擬與中國大陸簽訂「兩岸經濟合作架構協議」，簡稱為Economic Cooperation Framework Agreement（ECFA），乃因全球區域經濟整合蔚為趨勢，臺灣若無法參與經貿協定，出口競爭力勢必大幅削弱。基隆港在政府推動ECFA架構下若沒有建立一套績效管理制度將無法扮演兩岸直航關鍵角色。平衡計分卡（Balanced Scorecard）乃是所發展的最佳策略性績效管理工具；而作業效率的評估和港埠費率的訂定均要有正確的成本資訊做為依據，但現行港埠會計制度無法提供適當資訊。過去研究為雖有探討國際港埠競爭力的研究，然大都偏向於競爭力之評比與策略的研擬，鮮少有效整合策略管理工具作業基礎成本制度（activity-based costing systen, ABC）與平衡計分卡（Balanced Scorecard, BSC）之擬定。本研究第一階段以BSC為觀點建構基隆港提升競爭之績效指標10項，再以因素分析彙整出三個基隆港之長期策略目標，第二階段以Saaty（1980）提出的層級程序分析法（Analytic HierarchyProcess, AHP）計算基隆港長期策略與各績效衡量指標的權重，進而建立一套能與ABC結合之提升基隆港競爭力依據。故本研究擬運用層級程序分析法結合作業基礎成本制度與平衡計分卡，為基隆港設計一套可提供較適當之成本資訊的作業基礎成本制度，使其指標與策略目標能吻合，最終提升基隆港的競爭力。
並列摘要
The economy of Taiwan heavily depends on sea transportation. Port planning and development are related to trade growth and changes in the industrial structure. The government will sign ”Economic Cooperation Framework Agreement (ECFA)” with China, it would be affect the economic development. Keelung Harbor, located in northern Taiwan and built in 1886, is the second largest commercial port in Taiwan. Keelung Harbor's container throughput was 2,108K TEUs in 1996, but it decreased to 2,055K TEUs in 2008. Due to the competitive environment, Keelung Harbor must pay more attention to operational efficiency and devise an overall performance evaluation. Balanced Scorecard (BSC) is a system of performance evaluation; Activity-Based Budgeting (ABB) follows the organization's need to budget. The two systems can help a firm reach the performance target that BSC sets. In order to evaluate the overall performance of Keelung Harbor, the authors designed an evaluation system integrating balanced scorecard with activity-based budgeting to control cost and set the achievement rate of target performance through the two systems. The results of this study indicate that an organization's target and resources can be integrated by employing the BSC and the ABB systems. The results of the study can be applied to Keelung Harbor stevedoring and warehousing operations in order to improve their operations and to become a guide to other ports as well. The determination of a port's needs could be obtained using Analytic Hierarchy Process (AHP) methods.