平衡計分卡成效影響因素探討: 以臺北自來水事業處為例
學年 96
學期 1
發表日期 2007-09-19
作品名稱 平衡計分卡成效影響因素探討: 以臺北自來水事業處為例
作品名稱（其他語言） The Study of Performance Determinants for Balanced Scorecard System: A Case of the Taipei Water Department
著者 張耀仁; 黃一峯
作品所屬單位 淡江大學公共行政學系
出版者 臺北縣淡水鎮：淡江大學會計學系; 臺北市 : 實踐大學會計學系
會議名稱 2007年第十一屆兩岸會計與管理學術研討會
會議地點 臺北縣; 臺北市, 臺灣
摘要 臺北自來水事業處的經營面臨了供水風險高、漏水率高、人事成本高平課責要求高問題，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、暸解應學習那些技能、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 (TWD) faces some problems including high risks of Water supply, high rates of leaking water, high personnel cost, and high demand of accountability from the citizen. In order to resolve these problems in response to the public, TWD introduced the "Balanced Scorecard" (BSC) as a strategic management tool into its management system. In addition, these efforts were expected to generate common consensus in building vision and mission for long-term development. This research identifies the factors impacting the effectiveness of the BSC including managerial support, rewards and training, institutional factors, and employee participation. Regarding the results of implementing BSC, more than 60% of employees felt that the standard of achievements enhanced while only 20% to 30% of employees with perception that employee participation was not enough. Based on t-test and One-way ANOVA, the results indicates that managerial support differs significantly due to ranks of position, division functions, and seniority in TWD. Rewards and training differ greatly on gender, age, rank of position, division functions, and seniority in TWD. Institutional factor differs greatly on division functions and seniority in TWD. Employee participation are influenced greatly by gender, age, position, division functions, and seniority in TWD. Standards of achievement differ greatly on age, division functions, and seniority in TWD. According to the research findings, he author proposed the following suggestions for practice: A. The TWD management should devote more commitment in supporting resources, encouraging employees' participation, helping eliminate barriers, motivating inducements, and encouraging innovation. B.In rewards and training, TWD should recognize employees' achievements by linking efforts and rewards, enhancing participating in training programs.
關鍵字 平衡計分卡;主管支持;員工參與;Balanced Scorecard;Managerial support;Employee participating
語言 zh_TW
收錄於
會議性質 兩岸
校內研討會地點 淡水校園
研討會時間 20070919~20070920
通訊作者
國別 TWN
公開徵稿 Y
出版型式 紙本
出處 2007年第十一屆兩岸會計與管理學術研討會「會計準則與企業價值」論文集(上冊)，頁147-162
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