大學體育館營運績效指標之研究

Abstract

本研究旨在探討大學體育館營運績效指標，並以國立臺灣大學綜合體育館爲個案，引據平衡計分卡發展之觀點，透過文獻分析及專家訪談，明瞭個案實際營運狀況，分析其現行營運指標內涵，進而建構個案營運績效指標類目，並採用分析層級程序法(Analytic Hierarchy Process; AHP)分析各指標之權重，提出專家對各指標構面及關鍵驅動因素重要性的看法，研究結果顯示：一、個案目前營運採公辦公營模式，財務上需自負盈虧，組織架構設計爲中心制度，但尚未落實，人力資源則主要爲校內主管、體育教師及約僱人員。二、個案目前未建立績效評估制度，主管所重視之營運績效指標，尚能歸納在平衡計分卡(Balanced Scorcared; BSC)顧客、財務、內部程序及創新與學習構面中，但均衡度不足，仍須進一步建構。三、本研究建構之個案營運績效指標，爲財務等四大構面、創造利潤等十三項關鍵驅動因素及五十三項行動指標。四、個案營運績效指標權重分析結果，學者專家認爲財務構面最重要，顧客構面次之，其次爲內部程序及創新與學習構面。

The research attempted to probe into operative performance appraisal indicators in university gymnasium and took National Taiwan University Sport Center as study case. Moreover, it was designed to analyze its present operative condition and examine the existing operative performance appraisal system. Based on the literature review, constructing its operative performance appraisal indicators and each level's weight. The research took the perspective of Balanced Scorecard (BSC), through document analysis and expert interview, to realize the practical operative condition of the case and analyzed the intension of its existing operative indicators, and then constructed operative performance appraisal indicator category for the case. Furthermore, Analytic Hierarchy Process (AHP) was used to analyze each indicator's weight, and propose the expert's opinions toward each indicator phase and importance of key driving factors. The results showed that: 1.The case's operation currently takes public-raise-public-operate mode. It has to be financially responsible for its own profits or losses. The organizational structure is designed as central system, which has not yet being fully implemented. Human resource mainly includes school department directors, athletic faculty, and employees. 2.The case has not yet constructed an operative performance appraisal system. The operative performance indicators which being placed importance on by directors can be included in Customer Phase, Finance Phase, Internal Process Phase, and Innovation and Learning phase of BSC. However, the balance of the indicators was not quite well and has to be further reconstructed. 3.The operative performance appraisal system constructed by the research creates 13 key driving factors and 53 acting indicators for 4 main phases (Finance, etc.). 4.As to the analyzed result about operative performance appraisal indicators' weight of the case, the experts deem that Finance Phase was most important.