| 研究生: |
張慧珍 chang, Whi-Chen |
|---|---|
| 論文名稱: |
用平衡計分卡建構績效衡量指標之研究-以臺北都會區大眾捷運系統土地開發基金為例 The Research of Applying Balanced Scorecard to Construct Performance Measurement Indices-An Example on TRTS Joint Development Funds |
| 指導教授: |
蔡明田
Tsai, Ming-Tien |
| 學位類別: |
碩士 Master |
| 系所名稱: |
管理學院 - 高階管理碩士在職專班(EMBA) Executive Master of Business Administration (EMBA) |
| 論文出版年: | 2005 |
| 畢業學年度: | 93 |
| 語文別: | 中文 |
| 論文頁數: | 118 |
| 中文關鍵詞: | 平衡計分卡 、捷運系統土地開發 、績效評估 |
| 外文關鍵詞: | Balanced Scorecard, Joint Development, Performance Evaluation |
| 相關次數: | 點閱:87 下載:2 |
| 分享至: |
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摘 要
臺北都會區大眾捷運系統之聯合開發在國內雖屬首創,但在國外先進國家,捷運車站及沿線地區的聯合開發卻已相當盛行。成功的聯合開發不僅可以有助於區域與都市更新計劃之執行、促進捷運沿線及車站附近地區的經濟發展、疏解擁塞交通、提升民間(私部門)的投資報酬,更可以提高車站設計與建造的經濟效益,為主管機關挹注可觀財源,是政府機關能夠對整個大都會地區之經濟與社會,發揮多方面影響之最有力政策工具之一。然而,捷運聯合開發相關之經營管理績效評估指標之篩選建立,對聯合開發之成功與否實屬必要,乃為本研究欲探討之重點,期能有助益於整體經營管理績效之提昇,並提供做為未來類似案例之參考。
本研究以平衡計分卡績效評估架構為基礎,探討如何藉由平衡計分卡之建構以有效落實策略目標,並彙整歸納出可實際應用於個案之績效衡量指標,研究方法包括文獻回顧、研究個案訪談及問卷調查之方式。
本研究結果顯示:(一)研究個案的績效評估指標偏重於財務面與內部流程面的分析,完全忽略顧客面及學習與成長面之績效衡量。本論文以平衡計分卡架構所建立的績效衡量指標,可提供作為日後個案或其他公務機關修訂績效指標時之參考。(二)有效的績效評估並不是對組織內所有成員都採取相同的評估標準,績效指標應視不同部門的任務及不同性質的工作內容,而有重要性差異的不同選擇。(三)建議公務部門在採行平衡計分卡制度時,應詳加研析其特殊指標與共同指標的權重計分,並注重溝通取得員工認同,始能發展達成策略的具體指標。
Abstract
Taipei Rapid Transit System was the first joint development project in Taiwan. However, there are quite a few cases of the joint development relating to metro stations and those areas around the route in other developed countries. A successful joint development project can promote the local area and city renewal planning in addition to advance its local economical development, resolve its traffic problem, increase private sector’s return on investment, and enhance the building cost efficiency of metro stations. Accordingly, it is one of the most robust tools of multiple aspects that government can adopt to have advantageous effect on metropolitan’s development. However, the assessment and development of the performance evaluation indices of joint development management is imperative to ensure the success of joint development.
The thesis aims to assess and develop the performance evaluation indices of joint development funds management. By literature review, case study and query form, the thesis is to construct more suitable performance evaluation indices based on the balanced scoreboard.
This research reveals:(1) the performance evaluation indices of the case study neglecte customers and learning-growth aspects while emphasizing in evaluation of financial and in-house procedure aspects. Accordingly, we propose performance evaluation indices, based on the methodology of balanced scorecard, which are more effective and are also suitable to other public projects. (2)effective evaluations of performance can not adopt the unified standard for each member of an organization. It should recognize the various tasks and the different function of every department. (3)it is recommended that the official department to examine the weighting scores between the specific indices and other general ones while adopting the balanced scorecard. Moreover, it is imperative to have consensus among employees to develop solid indices for achieving strategic goals.
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