本文鑑於平衡計分卡在公營運輸服務機構的研究較為不足,再加上公營運輸服務機構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、目標是否達成等,都較無檢討改進的迫切感。正因如此,它們更需要有效的績效管理。本研究採用個案研究方式,研究對象為台北捷運公司,以平衡計分卡為理論基礎,藉由書面資料蒐集、直接觀察和深入訪談等方式,為台北捷連公司規劃與設計一套的平衡計分卡,並作為員工績效管理之考核標準。本文的主要發現:1.成功推動平衡計分卡的關鍵因素為:主管機關的支持、重新塑造組織文化、資訊透明的資訊平台、人力資源體系的配合及全員參與等。2.其長期策略之九大策略主題分別為營收成長、健全費率結構、縮短維護時間、提高運輸服務品質、提高作業效率及安全性、達到成熟的作業流程時間、提高資源使用效率、以及建立正面之組織氣候。3.再依據策略導出之四大構面建立員工之績效評估指標,並依四大構面展開建構平衡計分卡策略圖,而後展開台北捷運公司平衡計分卡及員工績效考核表。
This paper is demonstration that in the public transportation service there exist weaknesses in a balanced scorecard and a lack of profit displayed by the performance indicator. Hence, the sense of urgency to review and improve depends on whether or not strategic decision making and resources are put into good use, and whether or not tasks are correctly implied.The major findings of this paper include: 1. the support to competent authorities, the re-shape of organizational cultures, the platform for information accessibility, the support and full participation of human resources systems, and etc. 2. The long-term strategy of the nine strategic themes can be separated into revenue growth, improvement in the rate structure, length reduction in system maintenance. 3. In accordance to the strategic viewpoints based on four dimensions of performance evaluation, first, establish indicators of employees and start construction by the four dimensions of the balanced scorecard strategy map, and then develop the balanced scorecard of the Taipei metro transit corporation and the appraisal indicator of employee performance.
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