台灣地區主要航空站營運與財務之績效評估

Abstract

航空站績效表現的良窳向來是政府部門重視的課題之一。面對未來高鐵通車、兩岸直航，以及發展台灣成為全球運籌中心的可能趨勢，在在皆與航空站息息相關。基此，檢視與評估現階段國內主要航空站的績效表現，並據以做為改善的參據，進而提昇航空站未來的優勢與競爭力係相當重要的研究課題。 本研究旨在針對台灣地區主要航空站進行營運與財務之績效評估。首先，由機場、旅客與航空公司三個航空站主要組成要素彼此間的互動關係組成整體績效評估的概念架構，按「員工生產力」、「消防航管水準」、「服務旅客水準」與「服務航空公司水準」四個層面評估航空站的營運績效；財務績效則依財務比率分為「償債能力」、「獲利能力」、「投資報酬率」、「資產週轉率」與「負債週轉率」五個層面進行衡量。其次，為了克服資料收集不易(樣本數太小)、資料期間太短與資料分配型態未知的限制，本研究利用灰色關聯分析法，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績效評估。最後，針對所擷取之營運與財務績效代表性指標，以TOPSIS(Technique for Order Preference by Similarity to Ideal Solution)多評準決策法對台灣地區主要航空站的營運與財務績效進行優勢排序。 在實例分析上，應用本研究所提出的績效評估步驟，分別對台灣地區甲、乙、丙三個不同等級航空站進行營運績效評估，並進一步針對其中的甲種站與乙種站進行財務績效評估。研究結果顯示，整體營運績效表現最佳的航站分別是甲種站之中正、乙種站之馬公與丙種站之台中；整體財務績效則以甲種站之中正與乙種站之花蓮表現最佳。

The performance evaluation of airports is one of the important issues to the government sectors. However, the competitiveness with the forthcoming operation of high speed rail, the performance of direct air links, and the possibility to develop Taiwan as a Global Logistic Center are all closely related with airport performance. Based on these reasons, it is an important subject to evaluate the current performance of airports so that the result of the evaluation can be used as a basis for airport improvement. The main purpose of this study is to evaluate the performance of major airports in Taiwan in operational aspect as well as financial aspect. First, there are three major components of airport : terminals, passengers, and airlines, and the interrelationship among these components construct the conceptual framework of airport performance evaluation. In operational aspect, the airport performance are evaluated in four categories : Employee productivity, Service level in fire-fighting, Service level to passenger and Service level to airlines. In financial aspect, the airport performance are evaluated in five categories : Liquidation, Profitability, Return of investment, Assets turnover and Debts turnover. Second, while restricted by the difficulties of the information collection, in order to overcome the problems of small sample size, the shortness of information time and unknown distribution of samples, the Grey relation analysis is adopted to select the representative indicators and find out the most representative one to simplify the evaluation. Finally, TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method is used for the performance outranking (in operational aspect and financial aspect) of main airports in Taiwan. In the case study, applying the presented evaluation procedure, in operational aspect this study evaluates the performance of all classes (Class A, Class B and Class C) of airports in Taiwan. In the meantime, in financial aspect this study evaluates the performance of airports Class A and Class B. According to this study, the result of the airport performance evaluation shows that the best performance airports in operational aspect are CKS, Makung and Taichung for airports Class A, Class B and Class C respectively. And the best performance airports in financial aspect are CKS and Hwalian for airports Class A and Class B respectively.