以平衡計分卡探討影響台灣綜合營造業經營績效之因素- FAHP 研究途徑

中文摘要台灣綜合營造業為一綜合生產、製造及服務性質之承攬工程的行業，其經營之績效，即投標工程的承攬總價，與其履約施工成本相比，就已注定其經營績效的盈餘或虧損,即在簽立營造承攬合約時，95%機率會賺錢或會虧損就已經塵埃落定。本研究將聚焦於台灣綜合營造業的特性、承攬工程的模式、大環境榮枯的影響等，採用平衡計分卡的架構，透過模糊層級程序分析法的專家意見方式，進行構面權重與重要性比較，來探討台灣綜合營造業在財務構面、顧客構面、投標履約構面、內部程序構面、學習成長構面等，及找出影響經營績效首要關鍵之因素。研究結果發現，投標履約構面與財務構面確為最重要的二個構面，此一結果與綜合營造商業之經營特性相當吻合。關鍵字詞：綜合營造業、模糊層級程序分析法、平衡計分卡、經營績效

關鍵字

平衡計分卡；模糊層級程序分析法；綜合營造業；經營績效

並列摘要

Abstract Taiwan's comprehensive construction industry is an industry that undertakes projects that integrate production, manufacturing and services. Its operating performance, that is, the total contract price of the tendered projects, compared with its performance and construction costs, has been destined to make a profit or loss in its operating performance, namely When signing a construction contract, the 95% chance of making money or losing money has already been settled. This research will focus on the characteristics of Taiwan's comprehensive construction industry, the mode of contracting projects, and the impact of the overall environment. To compare and compare the characteristics of Taiwan's comprehensive construction industry in terms of bid performance, financial, customer, internal procedures, learning and growth, etc., and to find out the primary and key factors that affect business performance. The results of the study found that bid performance and financial aspects are indeed the two most important aspects. Keywords： Construction Industry, Fuzzy Analytic Hierarchy Process, Balanced ScoreCard, Operational Performance