Title: 台電公司責任中心制度之研究
A Study on Responsibility Center System of Taiwan Power Company
Authors: 張膺燦
Ing-Tsann Chang
Prof. Tseng-Chuan Tseng
Keywords: 責任中心制度;轉撥計價;績效指標;responsibility center system;transfer price;performance indicator
Issue Date: 2000
Abstract: 責任中心是一種為達組織目標與有效經營,而將事業內每一個責任單位分別按其性質,劃分為不同之責任中心。授與各中心主管適當的權限與相對的責任,藉員工參與及協調溝通的程序,共同訂定責任目標,選擇適當的績效衡量指標,並考核是否完成所設定的責任目標,以作為獎懲依據的管理控制制度。 因國營事業經營績效一向為大眾所詬病,如何在有限資源運用下充分發揮效率,以提高經營績效乃是當今組織最重要的課題之一。台電公司一為適應環境變遷,二為因應主管機關要求,於82年度起正式實施責任中心制度。惟台電公司由於必須肩負許多政策性任務與目標,基於先天上的條件限制,於責任中心制度設計上,某些方面無法與學理上所闡述的責任中心制度相符。為求台電公司責任中心制度之完善,本研究除考慮立論基礎外,並兼顧台電公司實務之論證,可供台電公司日後修正責任中心制度之參考,使制度得以更趨完善與周延。 該研究首先從文獻探討整理出責任中心制度設立要件為始,再以研究方法整理台電公司目前實施責任中心制度之作法,繼之進行台電公司現行責任中心制度之各項構面與理論上學者對於責任中心制度之主張相互比較、分析研究。俾找出二者間之異同,並輔以實施後的整體績效表現,作為台電公司責任中心制度施行改進之論證,進而得出研究結論與建議。
The responsibility center system is a kind of rewards and punishments management control system that divided each responsibility unit of an organization into different responsibility center according to its job nature. It gives each center chief proper authority along with the relative responsibility. Through the participation of all colleagues and the process of negotiation and communication with them, the responsibility center works out its duty object, selects suitable measurement indicators of performance, then measures whether the unit meets the pre-set duty object in order to achieve the goal of an organization and run it effectively. The performances of state-run enterprises are always blamed for their inefficiency. How to elevate their efficiency under restrictive source is one of the important issues in an organization today. For adapting to the change of present environment and conforming to the request of its supervisory authority, Taiwan Power Company (TPC) has been performing its responsibility center system since 1993. There were some restrictions, such as bearing some missions and objects of the government policy that made some parts of TPC’s performance could not meet well with expectation theoretically. In order to attain the perfect responsibility center system for TPC, this study considers the theoretical base, besides, tries to possess the practical performance evidence of TPC such that it will provide TPC with valuable reference to revise the responsibility center system and make its implementation more perfect and completed. Firstly, the study refers some up-to-date relevant papers about the setting components of responsibility center system. Secondly, to manage and study the prevailing system employed by TPC with relative methodology. Then, to analyze and compare with those results found by scholars in theory. Finally, try to find their difference and have tests on the responsibility center system of TPC so as to get the conclusions and suggestions.
Appears in Collections:Thesis