個案公司在面臨產業供應鏈轉型中因屬中游業者，在上下游業者發展整合策略中將受到最大生存威脅，如何再創存在價值避開威脅，或如何為公司開創新局都是迫在眉睫。本次研究即探討個案公司如何應用平衡計分卡的方法,建構一個可提昇組織綜效的管理模式，讓一個超過四十年的企業能保持績效長青。
首先從個案公司管理模式發展歷程及現況，瞭解其原有管理系統，從中研究導入平衡計分卡如何整合原有管理模式，從其規劃導入過程及方法探討落實平衡計分卡的要點，從其策略整合過程探討如何應用平衡計分卡連接直線單位及幕僚單位。其領導人又有作了哪些措施來帶動全員進行變革，其人資單位又如何發展策略性人力資源，再以最近2年營運報表與同業比較檢視策略執行效益。
研究結果顯示，大型組織在面臨變革時需要有完整系統架構協助所有成員能一致貫徹行動，而平衡計分卡是一個相當有效益的工具，這個架構剛好可讓大型企業的組織績效回歸到以最大綜效為最重要目標,讓大型企業也可擁有高績效團隊來靈敏面對全球化競爭。但企業在應用平衡計分卡時要融入原有管理系統，並考量企業文化差異規劃不同的方法導入，也是應用平衡計分卡能否有效益的關鍵，藉由個案公司的導入經驗的研究分析，提供各研究者及各企業參考，學習規劃平衡計分卡的導入方法。

The company in this case study is in the middle stream of supply chain, it is threatened by the upper and down stream suppliers during their strategic integration process. Hence, it is urgent and required to figure out how to create a value to avoid threat and how to create a new era for this company. This research is to study how to apply the Balance Scorecard to improve the management model and make it have good performance for a company which is over 40 years old.
In this thesis, the original management system is learned from the historic background and current status of management model applied in the case company. Following this, we would like to study how the Balance Scorecard can integrate the original management model and put into practice through implementing process. Besides, we also study how to apply Balance Scorecard to connect units in between the company organization to understand what kind of leader actions shall be taken to make company effectively change and to develop the strategic human resource by HR section. Finally, the performance of this case company can be verified by comparing the operation statements in these 2 years.
The result indicates that when organizations face changing, they need a complete and systematic scheme to make all members work together. The Balance Scorecard is a quite effective tool. This scheme will keep synergy effect as the ultimate goal for the organizations and have the team sensitively face the global competition. However, in order to make the Balance Scorecard be effective, the key point is to integrate the enterprise’s original management system by considering different company cultures. The result of this case study will provide the most useful information for different enterprises so that they are able to conduct the best scheme for their own companies.

參考文獻
【1】Robert S. Kaplan and David P. Norton, “The Balanced Scorecard – Measures That Drive Performance,” Harvard Business Review (January-February 1992)
【2】朱道凱譯，平衡計分卡—資訊時代的策略管理工具(Robert S. Kaplan& David P. Norton原著，The Balanced Scorecard)，初版，台北，臉譜，民國88年
【3】遠擎管理顧問公司譯，策略核心組織(Robert S. Kaplan & David P. Norton原著The Strategy-Focused Organization)，台北，臉譜，民國90年
【4】（遠擎公司譯，策略地圖）(Robert S. Kaplan & David P. Norton原著Strategy Maps) 台北，臉譜，民國93年
【5】遠擎公司譯，策略校準(Robert S. Kaplan & David P. Norton原著Using the Balanced Scorecard to Create Corporate Synergies) 台北，臉譜，民國95年
【6】Niven 原著 Balanced Scorecard STEP-BY-STEP（于泳泓譯，平衡計分卡最佳實務）民國91年
【7】許士軍，績效評估之導讀—走向創新時代的組織績效評估，台北，天下遠見，民國89年
【8】吳安妮，「平衡計分卡之精髓、範疇及整合(上) (下)」，會計研究月刊，第211-212期，民國91年6月
【9】 行政院勞工委員會職業訓練局 2008年人資創新獎專刊
【10】君安證券投顧20090209-鋼鐵產業分析 YAHOO 股市分析資訊
【11】個案公司網站
【12】 Robert S. Kaplan and David P. Norton - To be expected
【13】股市公開資訊網站