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    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。
    由於招標時,公私部門需負擔備標成本、人力、印刷、時間成本等,因此,如何找出一條適合又能有效達成策略的道路,使私部門、公部門節省或減少成本,提升採購績效,又能讓民眾對停車場服務品質滿意,建立一套有系統地追蹤委託民間經營管理的執行成效的績效評估機制至為重要。
    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。
    研究發現,平衡計分卡之四大構面中,其重要性為「財務構面」、「顧客構面」及「內部流程構面」;另經敘述性統計以平均數對各項指標分析,發現官方與產業界對「學習與成長構面」各項指標較不重視。本研究對公部門的建議係及早建構績效評估指標,保障市民的停車權利,希設置查核小組辦理定期不定期營運績效評鑑,妥善訂定合適之契約並確實建立履約管理機制;至於,對私部門的建議則係審思如何規劃出良好的停車動線,提升顧客停車意願及服務品質,創造顧客回流頻率,並加強員工之服務教育訓練,提升員工專業能力。本研究結果可提供停管處及其他相關公部門未來構建績效衡量之參考,期以提升採購績效,又能讓民眾對停車場服務品質滿意;並希望給後續研究者在撰寫停車場委外經營績效相關議題時,能有一些參考並激發更多的想法與突破。
    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:[會計學系暨研究所] 學位論文

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