| Summary: | 碩士 === 銘傳大學 === 新媒體暨傳播管理學系碩士在職專班 === 106 === In recent years, due to the fact of the cross-district operation and the entry of new system operators allowed by the government, the oligopoly or monopoly operation of some regional cable TV system operators has been collapsed. Also with the development of network technology, the audiences can easily use their smart phones, tablets, computers, networked TVs as well as other devices to watch programs on the Internet. As a result, it has rapidly exacerbated the challenges of the cable TV system operators.
Therefore, cable TV multi-system operators would like to effectively achieve an overall operation target, and establish a performance management system in line with the industries. However, the question is whether these cable TV multi-system operators are able to meet each financial aspect by using financial indicators of current performance management system. Through this study, we will find out the differences of financial indicators between cable TV multi-system operators and the other companies. Furthermore, we will discuss the deficiencies and excesses of the key financial performance indicators used by the current cable TV multi-system operators in order to make some appropriate suggestions and research proposals.
This study used the case study approach, by analyzing secondary data, interviewing and participating observation. At first, the researchers will collect the financial indicators used by individual companies and reference documents, and then cross-check. After organizing the financial indicators data, the researchers will interview the key members and supervisors, and take the opportunities of participating the financial evaluation conference to observe the actual situation of the performance system and find out the financial indicators that are potentially applicable and of limited effect.
The research finding shows as the follows: First, the financial indicators are used by outside investors in the theory of performance management is different from which are practically used to evaluate inside organization, which both emphasize the indicator of revenue. Second, the case company use the multiple financial indicators to evaluate the performance of each system operator. It is especially important about the indicators in the industry, such as subscribers, EBITDA, ARPU, etc. Third, performance system of the case company adopts the financial indicators in major. However, it should refer to the theory of balance score card, add internal process perspective as well as learning and growth perspective, and keep an eye on the balance between setting the goal and strategy. Finally, due to over connection between performance result and bonus payment, the indicators are easy to be artificially controlled. However, it could protect performance appraisal system through internal audit to prevent manual indicators.
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