績效評核項目構建之研究－以中華電信北區分公司為例

Abstract

責任中心制度為一種分權化組織的管理控制制度，對授權運用組織資源的管理者，必須有一套完整而有效的績效評核制度，考核其績效，以激勵個人及組織之潛能，並作為賞罰之依據。績效評核方法首重訂定公平且合理的績效評核項目，如何建立績效評核項目，以引導企業達到組織目標，實有研究之必要。績效評核方法一般分為五大步驟，其中，首重選擇正確的績效評核項目，故本研究著重探討訂定一套建構績效評核項目之一般程序。 本研究首先探討有關績效評核之國內外文獻，據此文獻，分析比較北區分公司自實施績效評核後歷年來之評核項目，及評論其優缺點，進而總結文獻中「績效評核項目因素的選擇」，並結合「平衡計分卡理論」以提出一套在各構面間能取得平衡的績效評核項目之構建五大步驟。其次，並進一步以北區分公司為例，依此五大步驟，收集北區分公司有關資料，用相關分析法及因素分析法，選出關鍵衡量因素，並納入非量化因素，擬出北區分公司之績效評核項目。由於相關分析及因素分析需用長期之數據，但因數據之取得不易，故略有影響第四步驟所篩選出的關鍵衡量因素，惟不影響整體模式之推導。所得項目與北區分公司八十七年度績效評核項目大致相同。 本研究以績效評核項目之選定做為重點，並未論及各評核項目之權重、評分標準等，有待未來之後續研究。又，中區分公司、南區分公司採用與北區分公司相同之項目，是否適宜，亦值得研究。本研究建議用所提績效評核項目構建程序，個別試選其評核項目，做為比較。

A Study on The Development of The Performance Measures—An Example of Chunghwa Telecom Northern Business Group The responsibility center system is a kind of management control system, in which the management power is authorized to each division of the organization. To the manager, who is authorized to use the resources of the organization, there should be an effective performance measurement system to measure the performance of the manager. The most important thing in performance measurement is how fairly and reasonably to determine the performance measures. How to establish performance measures, such that the enterprise can achieve the right objective, is really an important problem worthy of study. Generally speaking, the performance measurement consists of five major processes to practice, among which the most important step is to determine the performance measures correctly. Therefore, the major objective of the present study is focused to propose a set of general procedure which can be used to develop the performance measures of an organization. Firstly, references are made to the relevant papers about performance measurement published both in domestic and abroad to examine the performance measures of Northern Business Group (NBG) for the past years. Besides, various proposal leading to develop performance measures, especially the selection of factors of performance measures, are summarized and coupled with the concept of Balanced Scorecard, proposed by Kaplan and Norton, to propose a general five step procedure to develop the performance measures, which is more balanced in each dimension of the organization. Secondly, following the 5 steps procedure, the performance measures for NBG are determined by using available data obtained from NBG to develop the major key factors for performance measures by use of correlation analysis and factor analysis. References are also made to other relevant factors, which can not be numerically treated, to develop the final performance measures for NBG. Although the limited amount of data obtained from NBG may slightly influence the selection of factors, the results show that almost all of the performance measures developed by present study match that of NBG for the fiscal year of 1998. The present paper only deals with the development of performance measures. The problems such as development of performance indicators, weights, and criteria, etc. are beyond the present objective, and are remained as for the future study. Finally, the author strongly suggests to Central and Southern Business Group to use present 5 steps procedure to develop their own performance measures to see if they are the same with that of NBG.