| Abstract: | 臺北自來水事業處的經營面臨了供水風險高、漏水率高、人事成本高及課責要求高問題，引進平衡計分卡做為策略管理工具，來協助解決短期內所面臨之風險及問題，同時兼顧願景及使命之長期發展。
經以t檢定及單因子變異數分析結果，發現主管支持構面會因不同職務等級、業務性質、公部門服務年資及水處服務年資而有顯著差異；獎酬及教育訓練構面會因不同性別、年齡、職務等級、業務性質及水處服務年資而有顯著差異；制度因素構面會因不同業務性質及水處服務年資而有顯著差異；員工參與構面會因不同性別、職務等級、職務、業務性質及水處服務年資而有顯著差異；績效水準認知會因年齡、業務性質及水處服務年資而有顯著差異。
本研究發現平衡計分卡成效影響因素，包括（一）主管支持構面；（二）獎酬及教育訓練構面；（三）制度因素構面；（四）員工參與構面。而平衡計分卡實施的結果，有六成以上的職員認為績效水準有提昇。另外有2至3成職員認為員工的參與程度不足。
本研究建議如下：（一）主管支持方面：主管應承諾資源、鼓勵員工參與、協助排除障礙、提供激勵誘因、鼓勵創新；（二）獎酬及教育訓練方面：薪給制度及績效獎金發給應差異化、績效與獎酬連結、擴大教育訓練參與面、瞭解應學習那些技能、參加訓練後行為是否改變、改變的行為有何貢獻；（三）制度因素方面：願景具體化、建立領先指標、觀念明確化、策略的溝通；（四）員工參與方面：擴大參與層面、增加參與機會、提升參與能力、參與議題與切身相關。
The Taipei Water Department faces some problems including: high risks of supplying water, high rates of leaking water, high payloads, and high accountability. In order to resolve these problems in a short-term period of time, Taipei Water Department took “Balanced Scorecard” as a strategic management tool. In addition, these efforts can also generate benefits in building vision and mission for long-term development.
This research identifies the factors impacting the effectiveness of Balance Scorecard including: manager support, reward and educational training, systematic factors, and employee participation. Regarding the results of implementing Balance Scorecard, more than 60% of employees think that the standard of achievements rose while only 20% to 30% of employees think the extent of employee participation is not enough.
Through the results of t-test and single-factor variant analysis, we found that manager support differs greatly according to ranks of occupation, intrinsic nature of the business, and seniority in government and the water department. Reward and educational training differ greatly according to sex, age, rank of occupation, intrinsic of the business, and seniority in the water department. Systematic factor differs greatly according to intrinsic of the business and seniority in the water department. Employee participation differs greatly according to gender, age, position, intrinsic of the business, and seniority in the water department. Standards of achievement differ greatly according to age, intrinsic of the business, and seniority in the water department.
This research provides suggestions as the following: managers should devote commitment in giving resources, encouraging employees participation, helping to remove barriers, motivating inducements, and encouraging innovation. In rewards and training, the organization should recognize employees’ achievements by linking efforts and rewards, enhancing participating in training programs, advising what competencies should be learned, understanding any change made after attending training, and identifying if there is any effect after change. In systematic factors, the organization should establish solid vision, create leading indexes for performance, specify clear concepts, and communicate strategy with employees. In employee participation, the organization should enlarge the levels of participation, increase the opportunities of participation, raise the abilities of participation, and ensure that participating in subjects is not closed to individuals. |
