休閒農場導入績效評估制度之研究―以平衡計分卡觀點探討

Study on Performance Evaluation System of Leisure Farm by means of Balanced Scorecard

呂姿慧(Zi-Hui Lu)

指導教授 ： 陳昭明

共同指導教授 ： 王立志(Lih-jih Wang)

國立臺灣大學/生物資源暨農學院/森林學研究所/碩士(2003年)

https://doi.org/10.6342/NTU.2003.00012

摘要

台灣本身一年四季如春的氣候及環境資源，發展休閒農業，更具有天然的獨特條件，休閒農業可以說是未來台灣鄉村深具發展潛力的明星產業與活化利器。國內休閒農場的興起，一方面是受國民所得增加、都市化社會的出現，崇尚自然的休閒旅遊風氣趨勢及交通工具便利、機械化、週休二日實施等，休閒時間增加的帶動，另一方面則是農業所得偏低、農村人力外流以及加入世界貿易組織（WTO），整體農業結構變遷，朝結合一級產業的農業及三級服務業的休閒農業方式經營(行政院農委會,1995)，傳統一級生產農業紛紛轉型，休閒農業的型態約可分為觀光農園、市民農園、民宿、休閒農場（王偉哲、賴美蓉,1997），其中休閒農場已成為主要轉型的方式之一，除結合台灣的自然資源，更提供國民多元的鄉土特色旅遊型態，各自透露獨特的風采，休閒農業市場的競爭也就日益激烈。
休閒農場未來的發展，除在本身核心特色上發揮，更應堅持以農業生產作為整體發展的基礎，與一般旅遊業區隔;在內部管理方面，可在鼎盛期、煉獄期嘗試導入農企業管理的概念，藉由企業管理的原則及服務行銷等手法加以輔助，不斷提升、研發創新服務，當面對當同質競爭、相同市場大小競爭時，內部的績效管理將是面對未來競爭的最佳策略。
績效評估乃代表整體管理制度的一個子制度，但隨著時代的改變，績效評估的方式也發生改變，過去原本偏重於重視財務標準也擴大到眾多的非財務標準，因此一個面面俱到的衡量標準應包括財務指標及非財務指標兩類。本研究試圖藉由1992年發表的「平衡計分卡」的績效評估制度規劃模式，由財務、顧客、內部流程、學習與成長四個構面來建立適用於休閒農場整體組織表現的評估方式。

本研究結果提出幾項個案休閒農場導入平衡計分卡績效評估制度的建議：
一、來點不一樣的─勇於創新改變的核心能力
二、建立完整記帳財務管理及行動方案的預算制度
三、從小地方著眼─日常作業流程（Work Schedule）改善計畫
四、人事變革─突破績效的管理人才
五、廣告變革─避免追逐不具忠誠度意識的顧客

關鍵字

休閒農場 ； 績效評估 ； 平衡計分卡 ； 管理制度 ； 競爭策略

並列摘要

With the all year round spring-like weather and environmental resources of Taiwan, development in leisure agriculture would be a suitable approach with its unique natural conditions. Leisure agriculture can be a potential prosperous industry and revival instrument for Taiwan’s rural villages in the future. The flourishing of the domestic leisure farm is partially due to the rising of the national income, emerge of the urbanized societies, a starting trend for pursuing natural travels as well as the convenience of the transportation systems, automations, two-day weekends for more leisure time to be spent, etc. The other reasons would be the low income of the agricultural industry, the labor outflow of the agricultural villages, and the joining of the WTO that changes the whole structure of the agricultural industry as the traditional agriculture are seeking for ways to integrate the agriculture and the service industries for transforming into more leisure oriented type of operations (Executive Yuan, Council of Agriculture, 1995). The type of leisure agriculture can be vaguely classified into touring farms, native farms, native lodging, and leisure farms (Wang Wei-Che, Lai Mei-Jung, 1997). Among all, the leisure farm has become one of the major transformation model as it combines with the natural resource of Taiwan to provide the people with a more diversified and localized style tourism. Many leisure farms have their own individual distinctive styles that in turn resulted in fierce competitions of the leisure farm market.
Besides in emphasizing on their own attractive styles, the future development of the leisure farms should also persist in agricultural production as their foundation for the development as a whole, in which should be separated from the general tourist parks; as regarding to the internal management aspect, one can try to introduce concept of agricultural business management during the flourishing as well as the distressing stages to employ the business administrative and service marketing principles for assisting in the operations. With continuous enhancement, researching and developing new innovative services, such internal management efficiencies will be the best strategy when confronting the competitions from peers or from the similar markets in the future.
Performance measurement is a sub-system representation of an integrated management system. However, with the change of time, the method of performance measurement has also altered as the emphasis of the financial aspect in the past has now expanded to the aspect standards non-financial oriented. Hence, an overall measurement standard should include both financial and non-financial indices. This research tries to establish a measurement model suitable for overall organizational demonstration of the leisure farm through 4 aspects: financial aspect, customer aspect, internal business process aspect, and learning aspect of a “Balanced Scorecard” performance measurement system model published in 1992.
This research result provides with a few practical suggestions for leisure farm promoting performance measurement system:
1.Something different –core ability to innovate and change.
2.Establishing a comprehensive budget system for financial management and implementing plans.
3.Starting with the details – with work schedule for plan improvements.
4.Human resource reform – the talents with break through performance.
5.Advertising reform – avoid chasing after customers without loyalty.

並列關鍵字

Leisure Farm ； Performance Evaluation ； Measurement

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