| Summary: | 碩士 === 國立交通大學 === 經營管理研究所 === 88 === The responsibility center system is a rewards and punishments management control system that divides each responsibility division of the organization into different responsibility center according to its nature, gives each center suitable authority and relative responsibility, and selects suitable indicators of performance measurement through coordinating and communication.
For the purpose of adapting to the changing circumstance, raising the business performance, and conforming to the demand of the higher authorities, Taiwan Power Company (TPC) has implemented the responsibility center system since 1993. There were some restricts when TPC designed its responsibility center system, such as bearing many political missions, so that there are some defects between the system and the indicators of performance. This paper is trying to compare the current responsibility center system and indicators of performance implemented in TPC with related theories, and to explore the fitness of current indicators of performance used by the TPC.
In addition, this paper takes an example of thermal power plants of TPC and uses Value Based Management to establish the indicators of performance measurement based on the development of the electricity act. Through the explore of related documents, this paper is trying to achieve the goal of presenting a theoretical reference basis which is useful for TPC to refine its responsibility center system, if necessary. Therefore, the responsibility center system of TPC can be more thorough and perfect and can elaborate its maximum effectiveness.
According to the conclusions, this present paper would like to propose some suggestions for the succeeding studying as follows. For adapting to the changing circumstance, TPC should have the ability to establish the objective more quickly to respond to the changing circumstance. The succeeding researcher could use Value Based Management in other division of TPC, such as the district office of the power distribution system, for further studying.
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