臺灣地區各縣市體育館營運績效評估之實證研究

A Study of Operation Performance Appraisal for the County and City Gymnasium in Taiwan

鄭志富(Chih-Fu Cheng) ； 呂宛蓁(Wan-Chen Lu) ； 曹校章(Shiou-Chang Chou)

《大專體育學刊》 8卷2期 (2006/06) Pp. 51-66

https://doi.org/10.5297/ser.200606_8(2).0004

摘要

經由相關實證研究結果發現，績效評估對於體育運動設施的經營有其必要性，而透過平衡計分卡的評估指標，除可衡量體育場館組織績效外，更能有效反應環境變化與顧客需求。因此，本研究以臺北市等18縣市立體育場場長（或相關主管）為對象，以自編之「臺灣地區各縣市體育館營運績效指標之分析層級程序法問卷」，透過訪問調查法及文獻分析法，兼以平衡計分卡之觀點，探討臺灣地區各縣市體育館現行營運績效之現況，結果發現：（一）臺灣地區各縣市體育館營運績效指標構面中，顧客構面佔有最高之權重值，且「顧客滿意度」佔顧客構面之關鍵驅動因素權重超過七成，顯示顧客需求將是未來各縣市體育館之營運核心。（二）實地評估後可知，財務構面之執行度最佳，其次是內部程序構面。營運績效規劃與實際評估表現之間確有差異，因此，各縣市體育館在顧客構面之規劃應考量內外部環境之配合，確實反應顧客需求。（三）從營運績效評估四大構面總得分得知，總體表現以臺北市、高雄市最佳，而台南縣體育場因其組織結構性因素，在「財務」與「內部程序」及「創新與學習」構面成效最低。

關鍵字

體育館 ； 績效評估 ； 平衡計分卡 ； 分析層級程序法

並列摘要

Studies on sports facilities in Taiwan indicated that effective performance assessment is necessary for facility management. Balanced Scorecard (BSC) could be used to assess the organization performance of sports facilities and reflect environmental changes and customers' demands. Therefore, this study appraised the operation performance of gymnasiums in eighteen counties and cities in Taiwan. A self-developed questionnaire of ”Analytical Hierarchy Process (AHP) of Operation Performance Appraising County and City Municipal Gymnasiums” was used to evaluate the current performance assessment system through interview, document analysis, and the BSC. The results indicated that: First, the customers were the most important factor of all. And ”customers' satisfaction” occupied over 70% in customer dimension. It showed that the customers' needs would be the core of the gymnasium operation in the future. Second, after evaluating, we could know that the financial dimension performed best in operation, followed by the internal procedure dimension. There were differences between planning and performance. Therefore, we should consider the internal and external environments to respond to the customers' needs when making plans. Third, the results showed that Taipei and Kaohsiung did best in coverall performance. On the contrary, the Tainan County Stadium had inferior performance in financial and internal procedures, and innovation and learning dimensions because of constructional factors.

並列關鍵字

gymnasium ； performance assessment ； BSC ； AHP

參考文獻

許士軍(2000)。績效評估。臺北市:天下文化。

黃英忠(1997)。人力資源管理。臺北市:三民。

Kaplan, R. S.,Norton, D. P.(1996).The Balanced Scorecard: Tanslating strategy into action.Boston:Harvard Business School Press.

Kaplan, R. S.,Norton, D. P.(1996).The Balanced Scorecard: Translating strategy into action.Boston:Harvard Business School Press.

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