臺北市運動中心委外經營營運績效評估指標建構之研究
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2008
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本研究旨在探討臺北市運動中心之營運績效評估指標，以臺北市體育處委外經營之中山、北投、南港、中正運動中心為研究對象，引據平衡計分卡之發展精神，透過德爾菲法之應用，整合內外部學者專家意見，建構其營運績效評估指標，並採用分析層級程序法分析各層級之權重表現，其研究結論為：
一、目前營運中之臺北市運動中心，均在定型化契約規範下，採委外經營OT模式營運，其財務狀況尚呈穩定，服務人次逐年成長，多元社會公益服務下，兼顧弱勢團體的運動權益。
二、臺北市運動中心營運績效評估指標為財務等四構面，成本管控等十三項關鍵驅動因素，並向下開展六十七項行動指標，內容涵蓋深度與廣度，指標間更具有互斥性及周延性。
三、營運績效評估指標層級權重分析結果，內外部學者專家一致認為：財務構面為目前運動中心營運最重要的構面，其次為顧客，再其次為內部流程構面，較不重視則為創新與學習構面。
依據本研究結論，建議臺北市政府應建構健全的績效評估指標，調整評選標準比重，並設置履約管理機制；委外經營單位應加強現場服務人員教育訓練，積極參與社區活動，以開發新客源，並編訂完善營運年刊；後續研究者則可採內容分析法，進行內外部經營者觀點之差異性比較研究，或以因素分析進行指標量化研究。
The purpose of the study aimed to discuss the operation performance of sports centers in Taipei. This study focused on several sports centers including Taipei Zhong Shan Sports Center, Taipei Bei Tou Sports Center, Taipei Jhong Jheng Sports Center, and Taipei Nangang Sports Center, which were all managed under the operate and transfer model. Using the balanced scorecard as an indicator, this research studied the performance of these sports centers by interviewing related scholars and experts. The Analytic Hierarchy Process (AHP) was also applied to construct a performance appraisal indicator. The results of the study were as follows: 1. Most sports centers in Taipei applied the operate and transfer model and were financially stable. Also, the number of users had increased yearly. At the same time, based upon the principle of enhancing public welfare, the rights for minority groups to exercise were also taken into consideration. 2. Indicators used to assess Taipei sports centers include factors included the fours aspects , the 13 elements, which expanded into 67 indicators. The indicators cover quality and quantity and were exclusive and comprehensive. 3. Scholars and experts unanimously agreed that the financial aspect was the most critical aspect in the operation of sports centers. The customer aspect followed as the second most important aspect. Internal operation was considered the third most important aspect while innovation and learning were less emphasized. According to the above findings, the Taipei City Government was advised to construct an effective and comprehensive assessment indicators for evaluating sports center performance; to establish a mechanism to enforce contracts. On the other hand, sports center operating bodies were advised to enhance service staff training and become actively involved in community activities to expand the number of users. Operating bodies were also advised to compile comprehensive reports to keep track of the services provided. In terms of future researchers, differences between internal and external operating bodies can be compared or the factor analysis approach can be applied to conduct research based on index and statistics.
The purpose of the study aimed to discuss the operation performance of sports centers in Taipei. This study focused on several sports centers including Taipei Zhong Shan Sports Center, Taipei Bei Tou Sports Center, Taipei Jhong Jheng Sports Center, and Taipei Nangang Sports Center, which were all managed under the operate and transfer model. Using the balanced scorecard as an indicator, this research studied the performance of these sports centers by interviewing related scholars and experts. The Analytic Hierarchy Process (AHP) was also applied to construct a performance appraisal indicator. The results of the study were as follows: 1. Most sports centers in Taipei applied the operate and transfer model and were financially stable. Also, the number of users had increased yearly. At the same time, based upon the principle of enhancing public welfare, the rights for minority groups to exercise were also taken into consideration. 2. Indicators used to assess Taipei sports centers include factors included the fours aspects , the 13 elements, which expanded into 67 indicators. The indicators cover quality and quantity and were exclusive and comprehensive. 3. Scholars and experts unanimously agreed that the financial aspect was the most critical aspect in the operation of sports centers. The customer aspect followed as the second most important aspect. Internal operation was considered the third most important aspect while innovation and learning were less emphasized. According to the above findings, the Taipei City Government was advised to construct an effective and comprehensive assessment indicators for evaluating sports center performance; to establish a mechanism to enforce contracts. On the other hand, sports center operating bodies were advised to enhance service staff training and become actively involved in community activities to expand the number of users. Operating bodies were also advised to compile comprehensive reports to keep track of the services provided. In terms of future researchers, differences between internal and external operating bodies can be compared or the factor analysis approach can be applied to conduct research based on index and statistics.
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臺北市運動中心, 績效評估指標, 德爾菲法, 分析層級程序法, 平衡計分卡, Taipei Sports Center, performance appraisal indicator, Delphi method, Analytic Hierarchy Process (AHP), Balanced Scorecard (BSC)