台電經營績效綜合指標之研究

Abstract

為瞭解台電公司整體之經營績效，並建構一套適合電力產業特性與因應國營事業特殊經營環境之績效評估方式，期以快速、有效的衡量台電公司之營運成果。本研究經蒐集文獻資料分析及考量電業經營特性，並參考全球500大企業中具世界級營運水準之電力公司其營運及財務績效指標，歸納出生產力、電力供需管理、成本、財務及電價等五構面，並納入裝置容量、發購電量、尖峰負載、線路損失等18項指標變數，以52至91年之各項經營數據，運用因素分析法建構電業績效綜合指標，經統計分析結果如下： 1.18項指標變數經因素分析萃取出三項綜合指標，分別命名為營運能力、獲利能力、償債能力，此三項綜合指標對整體總變異的解釋能力達90.44%。 2.由52年至91年各綜合指標標準化後得點分數結果觀察，台電公司在營運能力、獲利能力、償債能力長期經營績效之良窳，其結果與實際營運成果吻合。 3.另以新建構之績效評估方式計算92年經營績效，台電公司在營運能力、償債能力兩方面之績效與91年相當，惟獲利能力有下降趨勢，建議未來仍宜持續有效降年低成本，以提升獲利能力。

The purpose of this study is aimed through an overall review of Taipower’s performance at building up an evaluation scale exclusively for this power industry and state-run enterprise under a specific business environment so as to make quick reflection of its performance. A detailed literature study is first made with reference to world-class power corporations at the global top 500 level, and a five-dimension index is concluded, namely productivity, electricity demand & supply management, cost, finance and electric rates. Categorized in these dimensions, a total of 18 variables such as installed capacity, production, peak load, price, etc. are adopted as indices for further variable analysis. Using factor analysis and taking the years 1963 to 2002 as a data base, the power performance composite indices are worked out and summarized below. 1.Through factor analysis, three composite indices are extracted for performance evaluation, namely operating ability, profitability and liquidity, which account for 90.44% of the total variance. 2.The standardized scores derived from of Taipower 1963 to 2002 composite indices indicate that the results meet with its actual performance. 3.It also indicates through the above-said 2003 Performance Evaluation Scale that Taipower’s performance on operating ability and liquidity can keep pace with that of 2002; while its profitability tends declining. It is thus suggested that Taipower keep on its cost cut policy to upgrade the profitability.