公立大學體育營運成本分析－台大綜合體育館運用作業基礎成本制度研究

Analysis of Public University Sports Complex Management: Study of Activities-Based Costing Management of National Taiwan University Sports Complex

王同茂(Tung-Mao Wang) ； 康正男(Cheng-Nan Kang) ； 陳志一(Chih-Yi Chen)

《運動教練科學》 6期 (2006/03) Pp. 137-154

https://doi.org/10.6194/SCS.2006.06.14

摘要

目前國內公立大學之財務規劃、採行校務基金方式，公立大學新建之運動場館亦面臨收支平衡、自負盈虧之財務規劃壓力。另一方面大學運動場館又肩負體育教學、師生體育活動競賽之任務，因此就場館經營、體育教學及體育活動之經營成本分析對年度預算經費編列及財務計劃之擬定是重要的探討課題。台大綜合體育館是國內公立大學中目前唯一以校務基金方式營運之運動場館，自九十一年三月完工啟用迄今尚屬試營運階段，對歷年經營實績之成本分析及未來營運規劃之評估是一項前導性的研究。作業基礎成本制度兼採成本及程序觀點，以期以最低成本獲取最大利益，其運用於公立大學運動場館可以發揮運動場館營運績效與經濟利益。本研究以文獻法及質化研究，分析場館營運與體育教學活動成本，並進一步估算公立大學體育館收支平衡之營運規劃，研究結果預期可以發展符合公立大學體育館營運與維護自立之永續經營策略。

關鍵字

公立大學 ； 綜合體育館 ； 休業基礎成本制度 ； 經營管理

並列摘要

The current state of finance for domestic public universities uses a fund management system, in which a university's sports complex and arena face pressures such as financial planning, operational management, and the goal of financially breaking even each year. Although a university's sports complex is used for the purpose of teaching students and hosting athletic competitions, the cost analysis of managing such a complex are important for the purpose of yearly financial planning and budgeting for a university. National Taiwan University Sports Complex is the only sports complex in the domestic public university system that uses a fund management system to manage its sports complex. This management system has been in place and tested by the university since the complex was opened in March 2002. An analysis of historical financial results and future planning and management is a beneficial study for the university. Structured cost management is the basis for Activities-Based Costing management. From a financial management point of view, the goal is to create the biggest rewards from the most minimal costs. This view should also be applied to the management a public university's sports complex to create the greatest amount of economic returns from the most efficient operation. Financial data from a university's sports complex will be collected from domestic public universities, which will be reviewed to analyze the costs of managing a sports complex and the quality of education that it provides. Furthermore, we will estimate the financial breakeven point for managing a sports complex for the purpose of financial planning and budgeting. The results from this study can be further be expanded upon to create a strategy that will ensure a public university to self manage its own sports complex going into the future.

並列關鍵字

Activities-Based Costing ； Public University ； Sports Complex

參考文獻

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