目的:本研究探討臺北市運動中心之營運績效指標,以臺北市中山、北投、南港、中正運動中心為研究對象。方法:採用訪談法綜整意見,應用文獻分析法歸納指標類目,引據平衡計分卡發展途徑,再透過德爾菲法,整合學者專家意見,建構營運績效指標,進而以分析層級程序法分析指標各層級之權重表現。結果:1、臺北市運動中心營運績效指標為財務等4 構面,成本管控等13 項關鍵驅動因素、67 項行動指標。2、營運績效指標層級權重分析結果,內外部學者專家一致認為:財務構面為目前運動中心營運最重要的構面,其次分別為顧客、內部流程、創新與學習構面。結論:本績效指標可隨營運環境作調整,評選標準比重應具彈性,且設置履約管理機制有助指標運行;委外經營單位需強化現場服務人員教育訓練,積極開發社區活動,以創新客源招募;後續研究可採內容分析法,進行內外部經營者觀點之差異性比較研究,或以因素分析進行指標量化研究。
This study discusses the operational performance of sports centers in Taipei City. It focuses on the following sports centers: Taipei Zhong Shan Sports Center, Taipei Beitou Sports Center, Taipei City Jhong Jheng Sports Center, and Taipei Nangang Sports Center. Interviews were conducted to collect opinions, and relevant literature was reviewed to identify key indicators. The balanced scorecard was used, and the Delphi Method and expert opinions were used to construct performance appraisal indicators. The analytic hierarchy process was then applied to analyze and evaluate the performance appraisal indicators. The results of the study were as follows: 1. Indicators used to assess Taipei sports centers comprise four financial aspects, 13 cost management elements, and 67 action indicators. 2. Scholars and experts unanimously agree that the financial aspect is the most critical to the operation of sports centers followed by the customer aspect. Internal operation was considered the next most critical, followed by innovation and learning. Thus, performance appraisal indicators must be adjusted to suit the operations of each sports center. Flexible evaluation standards and a contract enforcement system would be conducive to meeting the standards set by the indicators. In addition, sports center operating bodies are advised to enhance service staff training and be actively involved in community activities to expand the number of users. Future research may highlight the differences between internal and external operating bodies, which can be compared using the content analysis approach and by applying this approach to the research on the basis of indices and statistics.