運輸產業營運績效評估架構之建立及其應用之研究-以公路客運業與國內線航空運輸業為例

Abstract

運輸業係屬管制經濟學的範疇，且其本質上具有公共服務的特性，過去關於運輸產業營運績效評估的相關課題，多半以衡量組織的生產力的大小或服務水準的高低為主，而使用的評估指標亦較偏重運輸指標，至於影響企業生存與發展至鉅的財務績效則較少被提及。不過，隨著政府對運輸市場的日趨開放，以及公營事業民營化、自由化的腳步加快後，對運輸業者而言，其整體營運績效的評估，除了以傳統的運輸投入與產出間的資源運用效率與產出利用率為衡量基礎外，亦應同時納入公司財務績效表現一併考量。 有鑑於此，本文提出一個納入財務比率考量的營運績效評估架構，依資產、負債、業主權益、收入與費用等五大會計要素的定義以及運輸產業的特性，分別將其歸類於要素投入、服務產出與服務消費三個企業營運循環的過程中，從而將公司整體營運績效分解成生產、行銷與執行等三個效率層面。研究結果顯示，本文提出的評估架構較具完整性、實用性與可操作性。 此外，運輸產業的資料(營運或財務)蒐集不易，本文使用灰色關聯分析法克服樣本數太小與資料分配型態未知的限制，將眾多初選評估指標予以分群，並從中擷取代表性指標進行營運績效評估。研究結果顯示，三種指標類型(運輸指標、財務比率、混合指標)彼此間同時具有替代性與獨立性兩種關係，這說明了若偏重某一類型指標進行營運績效評估較難一窺其全貌。不同類型指標亦有其較適合衡量的績效層面，運輸指標較適合用於衡量生產效率，財務比率較適合用於衡量執行效率，混合指標則較適合用於輔助其它類型指標以評估各效率層面。 最後，應用本文提出的評估步驟分別進行4家公路客運業者及5家國內線航空運輸業者的整體營運績效估。

The transportation industry falls within the domain of regulation economy, and the transportation industry by nature is a public service industry. Most previous studies concerning performance evaluation of the transportation industry have focused merely on operational performance or level of service, and the evaluation indicators used generally tended to be transportation indicators. Financial performance, which might directly influence the survival of an enterprise, is usually ignored. However, with recent releases on government controls over the industry and increases in privatization and liberalization, financial performance should now be included among evaluation of total operation performance, along with traditional evaluation bases such as the efficiency of resource use and the effectiveness of output utilization. Consequently, this paper proposes a performance evaluation framework with financial ratios taken into considerations. Furthermore, it categorizes the five major accounting elements of assets, debts, owner’s equity, revenue, and expense into three stages of an enterprise operation cycle: factor input, service output, and service consumption. It then proceeds to delineated total operation performance into three types of performance categories: production, marketing, and execution. The result shows that the evaluation framework presented in this paper can be more comprehensive, useful, and feasible. Additionally, because the data on the transportation industry (transportation or finance) is difficult to obtain, this paper uses grey relation analysis to overcome limitation of small sample size and unknown distribution of samples by grouping initial evaluation indicators and selecting representative indicators from among them to perform performance evaluation. The result shows that three indicator types (transportation indicators, financial ratios, and mixed indicators) possess the qualities of both substitution and independence. This demonstrates that if a certain indicator type is used to perform the evaluation, an incomplete view of overall performance will be obtained. Different types of indicators are suited to evaluating different aspects of performance. Transportation indicators are more suitable to measure the production efficiency than financial ratios and mixed indicators, and the execution efficiency is best measured by financial ratios. Finally, two cases study is conducted using the examples of 4 highway buses and 5 domestic airlines, respectively.