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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/74315

    Title: 平衡計分卡應用於公有停車場委外經營績效評估指標建立之研究
    Other Titles: The application of balanced score card on establishing performance evaluation indicators for contractors who operater public parking lots
    Authors: 鍾依儒;Chung, I-Lu
    Contributors: 淡江大學會計學系碩士在職專班
    蔡信夫;林谷峻;Tsai, Hsin-Fu;Lin, Ku-Jun
    Keywords: 平衡計分卡;公有收費停車場;Balanced Score Card (BSC);public pay parking lots
    Date: 2011
    Issue Date: 2011-12-28 18:22:18 (UTC+8)
    Abstract: 近年來由於經濟環境的變化,生活水準的提升,影響了民眾的生活型態,隨著車輛的逐漸成長,市政府為疏解停車問題,財政支出加重,而在資源有限,人力緊縮情形下,對停車管理人力產生嚴重不足之現象,且路邊收費管理係屬開放性空間,尤須仰賴高密度人力需求,推動委外經營勢為降低人力成本方式之一。
    本研究選定以臺北市公有收費停車場為研究對象,嘗試以Kaplan & Norton在Harvard Business Review 所提出平衡計分卡(Balanced Score Card, BSC)之觀點,以建立停車場委外經營績效之評估指標,本研究透過由官方、業者及民眾進行「平衡計分卡應用於公有停車場委外經營績效評估指標建立之研究」問卷調查,採取敘述性統計及單因子變異數分析,來進行統計分析。
    Due to the rapid changes of economic situations over the past years, the subsequent elevation of living standards has made an impact on the lifestyle of the public, of which the increasing number of mobiles is a key phenomenon. In order to deal with parking problems, the city government has to shoulder additional financial and manpower burdens at the same time. Owing to the limitation of municipal human resources, however, the parking areas have suffered from excessive shortage of manpower, while the open-space curb parking areas require intensive labor supply, which leads to the contracting out, an approach that may well lessen the labor cost.
    Since both the public and private sectors have to burden all the costs of bidding, labor, printing and time, it is of core importance to find a suitable method to implement and subsequently rank the management of a contracting out system, which quarantees the procurement efficiency of the government agency and the public’s satisfaction toward the quality of service in public parking lots.
    The study selects Taipei Public Pay Parking Lots as the subject of research, attempting to adopt the Balanced Score Card (BSC) viewpoint made by Kaplan & Norton in Harvard Business Review as a way to establish the indicators of performance evaluation on contractors operating public parking lots. During the course of research, we have designed “The Application of Balanced Score Card on Establishing Indicators of Performance Evaluation on Contractors Operating Public Parking Lots” questionnaires, delivered them to the public sector, contractors and citizens, and conducted a survey accordingly. We then use descriptive statistics and One-way ANOVA to produce analysis results.
    The research results indicate that among the four perspectives of Balanced Score Card, the order of importance is “financial perspective”, “customer perspective” and “internal flow perspective”. In addition, analyzing the indicators by using the average number in the descriptive statistics, we discover that public sectors and business world pay less attention to “learning and growth perspective”. The study suggests that public sectors build indicators for performance evaluation so as to ensure the citizens’ rights of car parking, establish an inspection team to evaluate the business performace on a regular basis (or irregularly), devise conscientious contracts and build a management system to monitor contractors. As for the private sector, we recommend that contractors elaborate good circulation for car parking, increase the willingness of customers and the service quality in order to ensure the return rate of customers, and enhance their employees’ professional skills by offering related training sessions. The results of the study provide Parking Management and Development Offcie, Taipei City and other government agencies with ways of performance evaluation in the future, in the hope that both the procurement efficiency of public sectors and the public’s satisfaction toward the service quality of parking lots may be elevated. The study aims to provide future researchers who conduct researches on related topics with references and, best of all, to inspire researchers for more sophisticated ideas.
    Appears in Collections:[Graduate Institute & Department of Accounting] Thesis

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