以多維度觀點衡量捷運系統財務效能及其效能分解之研究

A MULTI-DIMENSIONAL FRAMEWORK FOR EVALUATING AND DECOMPOSING OF FINANCIAL EFFECTIVENESS OF MRT SYSTEMS

在都會區運輸系統中，地鐵或捷運系統具備高準點率、便捷、快速及大量運送之服務特性，故如何衡量捷運系統績效變化是值得探究課題。然而，實務上捷運系統營運除追求生產效率外，也需要探討服務品質、安全性、財務績效等多面向績效目標。環顧國內外文獻，過去文獻衡量捷運或地鐵系統績效評估時，多侷限於生產力或效率等單一議題，較少探究其他目標績效評估；故本研究嘗試從多維度觀點進行績效衡量，提出金字塔（pyramid）績效衡量概念，發展序列網路（sequential network）衡量架構，將安全、服務品質、社會環境變數納入網路SBM（slack-based measure）模式進行分析。
本文以臺北及高雄捷運系統為例，蒐集臺北與高雄捷運系統於2009-2019年營運資料，結合視窗分析法與序列網路SBM模式，衡量樣本期間各階段效率與效能變化。實證分析顯示，臺北捷運系統之服務效能相較於其他階段之效率或效能為差，高雄捷運系統之市場效能相較於該系統其他階段之效率或效能為低，高雄捷運系統之市場效能影響該系統之後續財務效能表現。研究顯示，臺北捷運系統營運者可就服務階段先行改善，高雄捷運營運者可就市場階段優先改善，提升市場效能。實證分析顯示，本文所提之金字塔績效衡量觀念與序列網路分析架構，可同時獲得捷運系統之財務效能、生產效率、服務效能及市場效能等多階段管理意涵，提供營運單位在多面向管理改善之參考。

Providing a public transportation with high reliable, facilitate, fast, and mass delivery service is critical to attract more passengers to the system, especially for metro transits or mass rapid transit (MRT) in urban areas. Thus, analyzing efficiency or productivity changes of existing MRT system in Taiwan has become an important issue. However, most previous studies focused upon analyzing efficiency or productivity changes on the basis of a single dimensional perspective. In practice, the operators of MRT system should also pursue other performances, such as service quality, safety, and financial effectiveness. The performance of above goals is often discussed by the literature when measuring the performance of MRT or metro transits. In order to analyze the overall performance of existing MRT systematically, this study, develops a pyramid performance evaluation method and constructs a sequential network performance assessment framework from the multi-dimensional perspective. The factors of service quality, undesirable output of safety, and social economic are also incorporated into the sequential network SBM (slack-based measure) model for measuring the financial effectiveness.
This study conducts a case study consisting of Taipei and Kaohsiung MRT with the input-output data from 2009 to 2019, while combining the sequential network SBM DEA model and the window analysis method to assess the efficiency and effectiveness changes for each stage during the analytical sample period. The pyramid framework and sequence network model can provide managers with insightful performance management implications from the multi-dimensional perspectives. The results show that the effectiveness of Taipei MRT in the service stage is relatively weak compared to other stages, which indicates that Taipei MRT should improve the service stage first. Moreover, the marketable effectiveness of Kaohsiung MRT system is lower than that of other stages. The lower marketable or service effectiveness will affect the financial effectiveness of the Kaohsiung MRT system. In addition, results of empirical analysis show that the financial effectiveness could be decomposed into the production efficiency, service effectiveness, and marketability effectiveness, which could provide more managerial information for decision makers.