物業管理公司之經營績效評估－－平衡計分卡之應用

Assessment the performance of property management company - the use of balanced scorecard

物業管理產業因業務範圍廣泛，勞務成本佔營業額比例高，公司經營績效的正確評估極為重要。本研究採德爾菲法及分析網路程序法構築「物業管理公司經營績效評估模式」，並將其導入個案公司以驗證模式的實用性。評估模式四構面及其評估因子為：財務（成本控制、營收達成率、應收帳款週轉率、人力產值）、顧客（顧客滿意度、客情關係、商業形象、顧客延續率）、內部流程（服務品質、團隊意識、資訊化程度、收款達成率）及學習成長（創新能力、取得證照數、專業技術、獎勵措施）。最重要的前五項評估因子依序為：顧客滿意度、營收達成率、形象與商譽、創新能力、成本控制程度。此外，物業管理服務業極重視顧客關係。導入平衡計分卡能協助個案公司明確定義出經營績效指標，釐清部門的責任與衡量基礎。案例評估結果發現，個案公司整體經營尚稱穩健，惟應加強資源配置，降低營業費用，結合獎勵措施提升團隊意識，注意經營現有客戶以加強顧客延續率，進而提升營運綜效。

The business scope of the property management industry is broad, and the service cost occupies a high ratio of business volume. Accurate assessment the operational performance of a property management company is very important. Using the Delphi method and Analytic Network Process (ANP), this study adopts Balance Score Card (BSC) to build a performance assessment model. A sample corporation is used to validate the purposed model's practicability. The four-aspect based BSC model (financial, customer, internal process, learning and growth) is equips with 16 performance assessment factors (PAFs). The top five PAFs are: customer satisfaction, A/R & N/R completion percentage, image and business reputation, innovation ability, and cost control. It is found that customer relationship is very important to this industry. Use BSC can help the case company to define the index of the operational performance, and clarify the responsibility and basis of measurement between departments. Moreover, the result of case study illustrates that the development of the case company is fairly stable. However, the company still needs to boost distribution of resource, reduce operating costs, combine the reward method to enhance the team spirit, watch the business of current costumers to extend the continue rate of costumers, and expand the growth of operating integrate outcomes.