國營事業經營績效評估之改良－ 以T公司油品事業部為例

The research on the Improvement of Performance Evaluation of State-own Enterprise –T Company Case

盧東興(Tong-Hsing Lu)

指導教授 ： 李文瑞

崑山科技大學/商業管理學院/企業管理研究所/碩士(2008年)

摘要

傳統之財務模式是昔日為貿易公司和工業時代的大公司而設計的，它只能衡量過去發生的事情，不能評估企業前瞻性的投資，導致公司對於其經營策略只著眼於短期之近利，長期卻喪失企業的競爭優勢，反觀國內使用傳統財務模式歷史最長者，首推公營機構莫屬，但當前公營機構之國營事業除具備有公用事業之特性外，其生產事業乃為主要經營目的，為提高其競爭力並符合未來企業需求，本研究以國營事業T公司之油品事業部為對象，參酌文獻及實地檢視現有經營考核方式，篩選出27項相關之績效項目後，透過產、官、學各方專家學者，透過模糊德菲法專家問卷之研究結果，共有24項績效項目獲得一致性同意有助於提升企業未來之經營績效之提高，再將該24項績效項目結合T公司現之績效模式，設計出另一套改良式之績效模式，除供國營事業參及T公司參考外，亦可供其他民間企業從事相關績效規劃或相關研究者參考。

關鍵字

績效評估 ； 加油站 ； 國營事業 ； 模糊德菲法

並列摘要

The traditional financial way was designed for trading company and big company of industrial era in the past, it can only weigh the thing that happened in the past, can't assess enterprise's prospective investment, cause company only focus on short-term profit for manage strategy, but lose the competition advantages of enterprises on long-term, review and use the traditional financial way elder the most of history in domestic, firsting belong to publicly-owned organization, but the government undertaking of the present publicly-owned organization, besides possessing the characteristic with public utilities, the product undertaking is the main purpose of management, in order to improve its competitiveness and accord with enterprise's demand in the future, this research regards oil division of the government undertaking T Company as targets, consider the literature, industry's trend in light of actual conditions, and look over that deals in examination way existingly on the spot, after putting forward 27 relevant performance projects, through the producing, officer, scholar each side's experts and scholars, utilize the Fuzzy Delphi Technique Expert questionnaire way, elect all approved last 24 item performance project and raise the manage performance of enterprise in the future, than put these 24 items into current performance model of T Company, designed another new performance model, not only provide reference to government undertaking and T company, but also offer enterprises to consult when the performance is made or other relevance researcher.

並列關鍵字

Performance ； gas station ； government undertaking ； Fuzzy Delphi Technique

參考文獻

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