以平衡計分卡觀點探討能源科技計畫績效指標之研究

Performance Indicators of an Energy Technology Project by Using Balanced Scorecard Perspectives

趙珍翌(Chen-Yi Chao)

指導教授 ： 李其源

元智大學/工程學院/機械工程學系/碩士(2012年)

摘要

面對全球能源匱乏與環境之變遷，如何提高能源科技技術之研究與開發，增進能源使用效率，將為全球應重視之課題。本研究目的在於建立能源科技計畫績效評估指標，針對能源政策目標與科技專案效益進行指標研究。藉由財務角度利用淨現值及內部報酬率，分析出能源效率提升及節能技術服務領域最具有正向效益。以平衡計分卡之觀點，透過財務、顧客、內部程序、學習成長等四大構面，歸結出五項策略目標以及二十一項評估指標。並利用層級分析法，針對產、官、學、研領域之專家進行問卷調查分析，並通過一致性檢定，彙整出準則間的相對重要性權數，以建立績效指標權重體系並總結能源科技績效指標以提供相關管理單位參考。茲將本研究結果分述如下：在能源科技策略構面要素中，著重在財務績效並以二氧化碳減量最為重要(0.245)；能源貢獻次之(0.232)；其次為創新前瞻效益(0.186)與產值(0.169)；最後是推廣效益(0.164)。評估指標要素中，最被重視的前五項準則依序為：效率與替換率(0.628)、替代能源值(0.443)、新產品(0.390)、專利應用(0.373)及減少排放量(0.369)。

關鍵字

能源科技 ； 淨現值 ； 內部報酬率 ； 平衡計分卡 ； 層級分析法

並列摘要

The depletion of energy sources and environmental change are making the research and development of energy technology, and methods for increasing energy efficiency, increasingly important. The purpose of this research is to establish the evaluation indicators of energy technology project. It will focus on the energy policy goal and the benefit of technology project. From the point view of finance, the benefit will be achieved by increasing energy efficiency and saving energy by using the Net Present Value (NPV) and the Internal Rate of Return (IRR) method. This study is based on develops four major key performance indexes, which concern finance, customers, internal procedure, and learning and growth perspective. Five policy goals and 21 indicators are then used in a Balanced Scorecard (BSC). The key indicators concern the industry, government, academia and research experts. The data from all of these areas are acceptable according to Consistency Ratio (CR) criteria by using the Analytic Hierarchy Process (AHP) method. The relationships between the weights of criteria were analyzed and performance indicators of energy technology are established for the reference of management department. From the view point of energy technology, it will focus on financial performance, and the most important is carbon dioxide reduction (0.245), followed by energy contribution (0.232), innovation efficiency (0.186), output value (0.169) and the last is the efficiency of promotion (0.164). For the evaluation indicators, the top five important criteria are the efficiency and substitution (0.628), alternative energy value (0.443), new product (0.390), patent application (0.373), and emission reduction (0.369).

並列關鍵字

AHP ； Energy technology ； NPV ； IRR ； BSC

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