A Study on Responsibility Center System of Taiwan Power Company
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|
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|