平衡計分卡的規劃與設計：以基隆市體育場營運管理為例

Designing and Planning of the Balanced Scorecard Based on the Management of Kee-Lung Public Stadium

鍾文貴(Wen-Gue Chung) ； 陳豔麗(Yen-Li Chen)

《大專體育學術專刊》 92年度 (下) (2003/06) Pp. 187-201

https://doi.org/10.6695/AUES.200306_92.0084

摘要

本研究鑑於平衡計分卡在公立體育場館的研究較為不足，再加上公部門缺乏以利潤作為績效指標，因此決策是否正確、資源是否善用、使命是否達成等，都較無檢討改進的迫切感。本研究的目的想瞭解並分析個案的績效衡量制度是否依策略導出？另以平衡計分卡的管理制度規劃設計基隆體育場館策略平衡計分卡。方法採個案研究法，以平衡計分卡為理論基礎，藉由次級及初級資料蒐集、直接觀察和深入訪談等方式，為基隆體育場規劃與設計一套專屬的平衡計分卡。結果發現個案營運績效衡量制度與其策略之關聯性較薄弱，營運與管理績效衡量指標未完全包含平衡計分卡的四大構面；另依平衡計分卡的規劃步驟提出願景：提倡全民體育，促進觀光休閒產業。策略主題：1.改善運動環境；2.提升運動競技的水準；3.增取籌辦大型運動盛會；4.活潑城鄉的營造；5.企業化經營。及十一項策略目標：強化週邊效應、增加顧客滿意度、提高服務品質、徹底執行預算制度、企業贊助、健全的組織、便捷的資訊系統、多元的行銷組合、ISO9000品質系統、引進體育專業人才、推動證照制度。

關鍵字

績效評估 ； 平衡計分 ； 策略

並列摘要

Because the balanced scorecard is not sufficiently researched in the public stadium and the public sector does not use the profit as its performance standard; therefore, it does not matter if the decision is made properly, the resources are used efficiently and the goal has been achieved or not.The purpose of this study was to research and analyze the measurement system applied by the Kee-lung Public Stadium. The other purpose was to use the balanced scorecard management system to design a balanced scorecard strategy for the Kee-Iung Public Stadium.The balanced scorecard theory was applied as the basis. By collecting information, observing and interviewing people, an exclusive balanced scorecard is designed for the Kee-Iung Public Stadium.As a result, the relation between the case's operational performance and its strategy is not strongly connected. The operation and performance management of the case do not include the four major structures of the balanced 5corecard. The balanced scorecard designed for the Kee-Iung Public Stadium provides the two visions: promoting national physical education and improving the tourism environment.The main strategies are as followed:1. Improving physical exercise environment.2. Increasing athletes' skill level.3. Presenting larger athletic activities.4. Creating an interesting atmosphere both in the city and town.5. Commercialized management.There are also eleven goals: reinforcing the side effects, customer satisfaction, higher service quality, fulfill its budget, finding sponsorship, good organization, faster information system, wide range promotion, ISO9000 quality control system, brings in more professional athletes and promoting license system.

並列關鍵字

performance measurement ； balanced scorecard ； strategy