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    題名: 以動態平衡計分卡觀點運用於國道高速公路服務區績效評估指標建立之研究--以湖口服務區為例
    其他題名: A study of using the viewpoint of dynamic balanced scorecard to establish the performance measurement indicators for the service area of highway : the case study of Hukou service area
    作者: 陳佳;Chen, Jia
    貢獻者: 淡江大學會計學系碩士在職專班
    王美蘭;Wang, Mei-lan
    關鍵詞: 績效評估指標;系統動態學;動態平衡計分卡;Performance measurement indicators;System Dynamics;Dynamic balanced scorecard
    日期: 2007
    上傳時間: 2010-01-11 04:23:59 (UTC+8)
    摘要: 國道服務區改制為最有利標經營,乃是希望藉由民間部門效率的投入,使服務區能創造更高的經營績效,營運的成果除了呈現民間業者的營運績效外,然不同部門、不同管理者角度,對績效之看法也不盡相同,本研究係以動態平衡計分卡觀點,為個案服務區建立實務上可以作為在國道服務區運作的績效評估指標依據,提供該產業具體衡量制度與數據,連結各項衡量指標並依此累積數據資料,作為國道高速公路服務區經營業者實際營運後之績效評估指標參考,有別過去績效評估模式未能完整將評估指標間相互連結並完整呈現構面內容。
    本研究透過深入訪談與問卷分析,所建構的四個主要衡量構面中,學習與成長構面主要在衡量員工滿意度,資訊與POS系統投資兩大項;內部流程構面在衡量技術技能如採購與招商能力,還有創新技能如企劃活動能力;顧客構面之顧客滿意度則以商品品質,服務品質兩個項目衡量;財務構面則是衡量營收、營業成本、營業淨利與現金流量等指標。其構面指標互顯因果,環環相扣,呈現個案公司服務區經營內容與需求,可初步提供資料作為服務區經營業者發現相關問題,建立評估績效衡量指標的基礎。本研究就個案服務區所描繪的動態平衡計分卡的因果環路圖,可分析現場經營部門與財務部門的爭議問題,透過因果環路圖的呈現,給予部門間適當建議,找出該二不同部門間之問題所在。
    The most advantageous tendering is for the purpose of private sector’s participation in service area of highway tried to use the efficiency operation of the private sectors to increase the managing performance. But different department and managers see performance from different point of view.
    It is a research of using the viewpoint of Dynamic Balanced Scorecard to establish the performance measurement indicators for the case study of company in service area of highway, providing concrete performance evaluation and data, and connecting with every performance measurement indicators , and accumulating the data materials according to it .It could provide reference resources of performance measurement indicators for service area of highway. It is different from avoiding to connect with performance measurement indicators each other in the past, and to display completely the content of perspectives.
    From interviews with experts and the analysis from question-and-answer, the four major evaluation perspectives are as follows: First, employee satisfaction, investment in information system and point on sales are measured in learning and growth perspective. Second, technical skill such as the ability of purchasing and originality skill such as the ability of planning marketing are measured in internal process perspective. Third, the quality of goods and services are measured by customer perspective. Finally, revenue and cost and net income and cash flow are measured by financial perspective. These major indexes can explain the relationship between their causes and result , demonstrate the internal operation and the operation result of the target case. The information is useful for business to locate and diagnose problems after the performance evaluation. It can analysis the dispute questions between of the management department and financial department, through the appearing of causal loop pictures, It could provide appropriately the suggestions for the different departments. And it could provide the concrete comment of performance evaluation of managing and financial department to find out the explanation from them.
    顯示於類別:[會計學系暨研究所] 學位論文

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