查詢結果分析
來源資料
頁籤選單縮合
題 名 | 淺談市民運動中心以平衡計分卡之營運績效評估=The Balanced Score Card to Assess the Operation Performance of the Sport Centre |
---|---|
作 者 | 林榮培; | 書刊名 | 北臺灣運動休閒學刊 |
卷 期 | 4 2011.02[民100.02] |
頁 次 | 頁80-91 |
分類號 | 528.92 |
關鍵詞 | 平衡計分卡; 績效評估; 市民運動中心; The balanced score card; The operation performance assessing for the sport centre; Citizens; |
語 文 | 中文(Chinese) |
中文摘要 | 台北市政府為打造「國際化健康優質城市」之目標,將以闢建運動設施來改善活動環境為施政之首,因此預定在十二個行政區逐年各興建兩座運動中心其中主要目的是改善休閒運動空間的嚴重不足、與培養市民良好的終生運動習慣,進而改善體質,提升健康體能之目的。在考慮人事成本及管理績效上,便委託民間經營。雖其在稅捐上有相關優惠,但經營者仍需考量公益福利與收入的多寡,如未妥善經營導致營運績效不佳,對於政府的財政反而是一項負擔。因此經營單位若要全面提升營運績效,除了要有清楚的使命、願景及策略外,更需要一套能幫助機構落實策略的管理制度。由於平衡計分卡一開始只是一種績效評估制度,但是發展至今,藉由績效評估與策略的連結,已經逐漸演變成一個可將策略轉化成具體行動的策略性管理制度。近年來在美國受到不少企業之推崇,也已有不少企業實施得很成功。因此本文將簡介平衡計分卡之功用,並試著掌握市民運動中心之特性,希望有助於將平衡計分卡導入市民運動中心使用。 |
英文摘要 | The government of Taipei will regard opening up and building sport facilities to improve the activity environment as the first administratively in order to make the goal of ' the internationalized healthy high-quality city ', it was scheduled to build two sport centers for each year by year in 12 administrative areas, the main purpose is to improve the sport activity space which is seriously insufficient, and to cultivate citizen's good sport habit in the life, and then improve the bodily constitution to reach the goal of an improvement of healthy physical stamina. In considering of the personnel cost and management performance, an entrust folk management will be applied. Although there is relevant favour in the tax is donated in it, the operator still needs to consider the amount of public welfare vs. income, if there is a bad conduction, it will cause a bad operation performance, then the financial burden to the government will be born . So if operating unit should promote the over all operation performance, in addition to the clear scene, missions , tactics, one set of the management system is required which help the organization to implement the tactics. Because balanced score card is the one performance appraisal system at the beginning, but it is developed so far, the one that assessed the performance linked with the tactics, which had already developed into the one that can transform the tactics into tactic management systems of the concrete action gradually. It has been receiving the high praise from many enterprises in U.S.A. in recent years. Also many enterprises have implemented very successfully too (the Zhang 's phoenix , 2001). So a brief introduction to balanced score card function will be existed in this text, and will try to grasp the characteristic of the citizen's sport centre, to introduce the balanced score card to be used for the city citizens sport centre. |
本系統中英文摘要資訊取自各篇刊載內容。