The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest ...The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.展开更多
As a useful tool of performance measurement, the balanced scorecard has been developed and applied in the West for more than 20 years. The balanced scorecard was introduced in China at the turn of the millennium and i...As a useful tool of performance measurement, the balanced scorecard has been developed and applied in the West for more than 20 years. The balanced scorecard was introduced in China at the turn of the millennium and is widely used in profit and non-profit organizations, but the outcome is not very well. This paper is based on cases analysis and lecture study,. Tsingtao Brewery＇s situations of the application of BSC. The innovation of the paper attempts to make up a comprehensive dinaensions, which emphasizes cultural factors.展开更多
文摘The present work aims to conduct a critical analysis of control systems and tools of performance assessment in local public services companies, with a particular reference to the public transport sector. The interest in this issue arises for various reasons, from the growing economic significance of the sector at a national level, measurable in terms of production value and the number of operators involved, to the spread of outsourcing policies, liberalization and privatization, and the use of the standard cost to establish the level of funding. In the field of public utilities, until a few years ago, the concept of control was intended only in a ＂bureaucratic＂ sense as the capacity to fulfill the formal obligations linked to the strong regulatory context, ignoring aspects that have become fundamental today, such as economy, efficiency, and effectiveness of management. The approach used is deductive and the study ends with the presentation of the possible implications of the use of standard cost and the presentation of an application hypothesis of a balanced scorecard （BSC） for local public transport （LPT）.
文摘As a useful tool of performance measurement, the balanced scorecard has been developed and applied in the West for more than 20 years. The balanced scorecard was introduced in China at the turn of the millennium and is widely used in profit and non-profit organizations, but the outcome is not very well. This paper is based on cases analysis and lecture study,. Tsingtao Brewery＇s situations of the application of BSC. The innovation of the paper attempts to make up a comprehensive dinaensions, which emphasizes cultural factors.
