組織管理與運輸個案應用期末報告
An Application of the Balanced Scorecard to Public
Transit System Performance Assessment
Jason Keith Phillips, Transportation JournalTM
學生: 9932039 游智涵
9932040 廖家慧
指導老師: 任維廉
Contents

Abstract
The Balanced Scorecard
The Metrics of Public Transit
Case
平衡計分卡的優缺點與障礙
Conclusion
Reference






2
Abstract
BSC
Metrics
Case
優缺點
Conclusion
Abstract
This article has 3 primary purposes:

To explore the concept of the balanced scorecard and its
applicability to public transit system performance
assessment.

To provide a comprehensive list of performance constructs
and measures.

To develop a “shopping list” of performance measures for
managers.
3
Abstract
BSC
Metrics
Case
優缺點
What Is The Balanced Scorecard

A tool of performance management

Kaplan and Norton (1992)
- Four metrics for private sector organizations
1.
2.
3.
4.
4
The Financial Perspective
The Internal Business Perspective
The Customer Perspective
The Innovation and
Learning Perspective
Conclusion
Abstract
BSC
Metrics
優缺點
Case
BSC循環過程圖
共同意願
調整
生產
公司戰略
轉化
具體目標
(4個方面)
設置
績效評估指標
(4個方面)
5
回饋
Conclusion
Abstract
Example
6
BSC
Metrics
Case
優缺點
Conclusion
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Balanced Scorecard for Public Transit Systems

Private sector organization
- Financial、Internal Business 、 Customer、
Innovation and Learning

Public sector organization
- Effectiveness、Efficiency

Public transit
- Effectiveness、Efficiency、Impact
7
Abstract
BSC
Metrics
優缺點
Case
Conclusion
The Balanced Scorecard for Public Transit Systems
Efficiency Perspective
Goals/Constructs
Measures
Are We Doing Things Right?
the metrics of public transit
Are We Doing Right Things?
Effectiveness Perspective
Goals/Constructs
8
Measures
Are We Producing the
Externalities We Intend?
Impact Perspective
Goals/Constructs
Measures
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Efficiency

Indicate the extent to which the government produces a
given output with the least possible use of resources.
Goals / Constructs
Labor Efficiency
Vehicle Efficiency
Profit Maximization / Loss Minimization
Self-Sufficiency
Energy / Fuel Efficiency
Maintenance Efficiency
Maximization of Produced Output Per Dollar of Cost
Maximization of Consumed Output Per Dollar of Cost
9
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Efficiency
Goals / Constructs Measure
Source
Labor Efficiency
Annual Bus Miles per Operator
Allen & Zapalac (1982)
Annual Passengers Miles per Employee
Miller (1980)
…
…
…
…
…
…
10
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Effectiveness

Comparison of produced output to intended output or
objectives.

Measures of effectiveness are concerned with the extent to
which the service is provided.
 quantity, location, …. , etc.
11
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Effectiveness
Goals / Constructs
Utilization of Service
Security
Accessibility
Operating Safety
Passenger Convenience
Frequency of Service
Reliability of Service
Speed of Service
Service Quality
Passenger Comfort
General Public Satisfaction
12
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Impact

Describe the macro effects of public transit and reflects the
efficiency and effectiveness of transit, as well as external
and indirect effects on social wellbeing, economic
development, and environmental quality.
Goals / Constructs
Accessibility of the Transit-Dependent
Urban Development/Revitalization
Attraction and Retention of Commuter Traffic
Pollution Reduction
Reduction of Congestion
Reduction of Energy Consumption
13
Abstract
BSC
Metrics
Case
優缺點
Conclusion
Case

策略背景 :
台中市某家客運公司super-bus，於一年前開始營運一條
新的公車路線，如今該公司業者想使用平衡計分卡來評
估該路線的績效，以做為未來努力的目標。

問 :
1. 在這樣的背景下，會選擇哪些goals作為評估的方向?
14
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Efficiency

Indicate the extent to which the government produces a
given output with the least possible use of resources.
Goals / Constructs
Labor Efficiency
Vehicle Efficiency
Capital Efficiency
Energy / Fuel Efficiency
Maintenance Efficiency
Public Transit Efficiency
15
是否有效使用員工
購買此大眾運輸運具，是否有效使用
是否讓營收最大化，損失最小化
是否有效使用能源
是否有效維護
包括了服務品質、output等等
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Effectiveness
Goals / Constructs
Utilization of Service
真正使用這項運輸服務的旅客人數
Security
在運具上或運輸設施內遭受的人為傷害
Accessibility
可及性
Operating Safety
運輸系統造成的身體傷害
Passenger Convenience
旅客到達目的地做的努力
Frequency of Service
提供給旅客服務的頻率，如公車班次
是否達成給旅客的諾言
Reliability of Service
從A地到B地所需的時間
Speed of Service
運輸服務的品質
Service Quality
車內是否擁擠、吵雜、溫度是否合宜等因素
Passenger Comfort
General Public Satisfaction 民眾對於大眾運輸服務的整體認知
16
Abstract
BSC
Metrics
Case
優缺點
Conclusion
The Metrics of Public Transit - Impact

Describe the macro effects of public transit and reflects the
efficiency and effectiveness of transit, as well as external
and indirect effects on social wellbeing, economic
development, and environmental quality.
Goals / Constructs
Accessibility of the Transit-Dependent
Urban Development/Revitalization
Attraction and Retention of Commuter Traffic
Pollution Reduction
Reduction of Congestion
Reduction of Energy Consumption
17
Abstract
BSC
平衡計分卡範例
Labor
18
Metrics
Case
優缺點
Conclusion
Abstract
BSC
Metrics
Case
優缺點
Conclusion
Case

策略背景 :
台中市某家客運公司super-bus，於兩年前開始營運一條
新的公車路線，如今該公司業者想使用平衡計分卡來評
估該路線的績效，以做為未來努力的目標。

問 :
1. 在這樣的背景下，會選擇哪些goals作為評估的方向?
2. 使用平衡計分卡會產生哪些優點與缺點?
19
Abstract
BSC
Metrics
Case
優缺點
Conclusion
優點

使整個組織行動一致，服務於公司戰略。

能有效地將組織的戰略轉化為組織各層的績效目標和
行動。

有助於員工對組織目標的溝通和理解

通過實施BSC，提高組織整體管理水平
20
Abstract
BSC
Metrics
Case
優缺點
Conclusion
缺點

不容易確定績效的衡量指標

當組織戰略或結構變更的時候，平衡計分卡也應當隨
之重新調整

較難執行

平衡計分卡無法引導管理者提高績效的方法
21
Abstract
BSC
Metrics
障礙

溝通與共識上的障礙

組織與管理系統方面的障礙

信息交流方面的障礙

對績效考核認識方面的障礙
22
Case
優缺點
Conclusion
Abstract
BSC
Metrics
Case
優缺點
Conclusion
Conclusion

This article explored the balanced scored approach and
how it can be applied to the assessment of public transit
system performance.

This article also developed a “shopping list” of
performance measures for managers

This list of transit system goals and performance measures
may benefit the conducting of future research.
23
Reference

http://wiki.mbalib.com/zhtw/%E5%B9%B3%E8%A1%A1%E8%AE%A1%E5%88
%86%E5%8D%A1

https://balancedscorecard.org/Resources/AbouttheBalance
dScorecard/tabid/55/Default.aspx
24