應用平衡計分卡於縣市公辦民營運動中心營運績效之研究

教育部體育署自2010年起推動「改善國民運動環境計畫」，截至2018年5月31止已完成及營運中之國民運動中心有32座；由縣市政府自籌經費興建有13座，透過中央體育署補助興建有19座。為提供國民優質的運動環境，培養全民運動之風氣及民眾休閒運動與藝文活動之空間需求。各縣市政府對於委外管理經驗不同，往往對於營運績效指標各有一套要求及標準，對於委託營運廠商 (Operate and Transfer, OT) 會有不同的執行困擾及因應對策。故本研究以已經營運之縣市公辦民營運動中心為研究對象，先以平衡計分卡之理論為架構，將學者意見區分目前績效指標為平衡計分卡之四個構面與增加一項新的政策配合構面，以營運管理者立場建構67項績效指標，發放回收有效50份詢問分析官、產對於營運績效指標之重要性及表現滿意程度之看法，並應用重要性-滿意度分析法 (Importance and Performance Analysis, IPA) 加以分析。研究結果得知各績效指標之重要性排序及官、產多項指標有明顯差異，產業還有營運努力改善空間；建議應該優先致力於健全人力組織與部門分工，成立營運專責部門單位，並清楚明示企業願景與目標及有計畫性培育人才；訂定合理適用的SOP制度管理辦法及人事任用管理制度；提供優質的官方網站服務與建置顧客管理資訊系統，因應多變競爭市場要規劃多元行銷方案，以增加營運收入。結論供未來產業及官方績效評鑑參考。

關鍵字

國民運動中心；平衡計分卡；重要性-滿意度分析法

並列摘要

There are thirty-two Civil Sports Centers completed and in operation as of Mar. 31, 2018. Thirteen of them were set up by the county and city governments with self-raised funds. The other nineteen Civil Sports Centers was constructed through government budget from the Sports Administration. However, such different requirements and standards will cause issues in implementation and response measurements for OT (Operate Transfer) operators in many ways. In this study, the author focuses on those Civil Sports Centers in operation and takes them as the research object. The purpose of this paper was to apply balanced scorecard theory as the structure of the thesis, and organize the balanced scorecard into four perspectives by adopting scholars’ opinions and then add one more point of view – policy compliance. From OT operators’ perspective, the author constructs sixty-seven performance appraisal indicators from current ones, and consults with the officials, scholars, and experts in relevant sport and recreational industry field on the importance of operative performance appraisal indicators understanding their thoughts in 50 valid questionnaires responded. In addition, the Importance and Performance Analysis (IPA) is applied as an approach. This study concludes that there are significant differences in setting priority regarding the importance of aforesaid performance appraisal indicators between the authorities and industry, and there is still plenty of room for improvement for OT operators. The author also recommends the priority for OT operators is to commit themselves to build up a sound human resource organization, optimize internal functions and establish a dedicated department for operation. Meantime, the OT operators should also create corporate vision and set clear goals as well as plans for talents cultivation. Furthermore, a practical SOP management system and personnel management regulations together with premium website services and a customer management system will be positive for OT operators to increase business turnover in facing fluctuating markets of keen competition by developing certain diversity marketing strategies. Finally, the conclusion of this paper can be provided as references for OT operators and policy performance reviewers to develop strategies in the future.