平衡計分卡是有效的績效評估方法，但並未提出每個構面的子因素、相對權重、相互關係、及子因素與各因素的相互影響。因此，本研究提出了一個創新多準則決策模型作為績效評估，使用VIKOR，IPA結合 DEMATEL技術與ANP來解決準則間具有非獨立性和回饋性的問題。並提出一個實證研究案例來證實此創新多準則決策模型的有效性。研究結果顯示學習與成長構面，企業內部流程構面和顧客構面之因果關係，皆以財務績效為最終目標且有正向影響。此採用多準則決策模型作為績效評估的評量模式將可幫助企業管理者提昇經營績效及持續保有競爭力之參考。

The balanced scorecard approach is an effective technique for performance evaluation but is has limitations in that it does not explain the relative weight of the sub-factors in relation to the perspectives, the influence of each factor and the sub-factors that affect each factor. Here, a preliminary model is developed using a balanced scorecard approach for evaluating the performance. A DANP (DEMATEL-based ANP) hybrid MCDM (Multiple Criteria Decision Making) model is adopted to solve the dependence and feedback problems, whilst establishing a performance evaluation and relationship model. The article includes the methods of DEMATEL (Decision Making Trial and Evaluation Laboratory), ANP (Analytic Network Process), VIKOR (VlseKriterijumska Optimizacija I Kompromisno Resenje), and IPA (Importance-performance analysis) to establish and valid the performance evaluation in order to provide the leader of business as in the strategic management system. An empirical case study is presented to demonstrate the effectiveness of the proposed hybrid MCDM model. Based on this study, the perspective between ‘learning and growth’, ‘enterprise’s internal processes’, and ‘customer’, all aim for solid financial performance as the ultimate goal, and report a positive influence. This effective performance evaluation model developed by applying the hybrid MCDM enables business managers to understand the appropriate actions and achieve a competitive advantage.

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