在二十一世紀全球化與知識化的浪朝下，由於經濟與社會結構的快速變遷，各項產品的生命週期一再縮短，過去台灣以技術優良及充沛勞力所創造的經濟奇績，光環已漸退卻。製造業在面臨產業外移及內外在環境詭譎多變的競爭賽局中，經營已更具挑戰。一般而言，製造業的原物料成本約佔產品總成本六至七成，企業在面對立即嚴峻的成本持續高漲的壓力，大多以降低原物料採購成本以改善獲利能力。但是企業認知無法持續以單一的成本優勢面對全球化的競爭壓力，因此採購功能也必須由傳統的成本領導轉為以創造企業價值為主軸的策略目標。

有鑑於傳統的採購績效考核制度，大多強調降低購貨成本的財務指標做為績效衡量依據，未考量其他非財務因素而造成存貨囤積、品質不良及供應商管理的問題。也由於採購人員對於公司的經營策略並不清處，易造成多頭馬車大家各做各的，未能與公司行駛在同一目標與方向。因此，本研究擬以個案研究方法，探討製造業個案公司的採購部門如何透過平衡計分卡實施與公司的願景、經營策略作有效聯結，以達成企業整體策略目標。平衡計分卡突破傳統以財務衡量為主的績效評估模式，強調由四個不同的構面，財務、顧客、內部流程與學習成長構面來檢視企業內外部和短期、中、長期的經營績效。期盼藉由探討個案公司採購部門所導入的新管理工具平衡計分卡，來彌補企業過度重視傳統採購活動的短期財務績效而較忽略企業價值與長期策略發展的缺失。

In the wave of globalization and intelligence in 21st century, rapid change of social and economical structure increasingly shortens the life cycle of all products. In the past, Taiwan is known for its technology and manpower excellence, the economic miracle; however, has diminished as manufacturing sectors moved offshore; the internal/external complexities in the game of competition made business further challenging. In general, material expense is account for 60-70% of the total cost for manufacturing industry, companies under the harsh pressure of cost hike take step to lower purchase expense in order to improve profitability; yet, they acknowledge that unilateral cost advantage does not counter global competition; therefore, shifting the role of purchase from a traditional cost leading to a value creation has become the center piece of business strategy.

The traditional purchase performance evaluation system has put the majority emphasis on cost reduction using financial indicator as a form of performance measurement, non-financial elements, on the other hand, were not considered, issues such as overstock, ill quality and supplier management arise as a result. In addition, procurement staffs may not always clear about the strategic direction the company is heading, as a result, failed to act consistently with the company’s overall business objective. The research of this paper is to do the case study of manufacturing purchasing, to effectively link business perspective and strategy through the practice of balance scorecard in achieving strategic business objective as a whole. Unlike traditional evaluation mode that’s primarily rely on financial indicator to measure the performance, balance scorecard made a break-through by emphasizing 4 facets, that are finance, customer, internal operating flow and growth learning in examining the internal, external, short/mid/long term business operation performances. Hopefully via case discussion, a new management tool “Balance Scorecard” introduced to the purchasing department compensates to both the value and the long-term strategic development that many businesses otherwise overlooked as excessive focus lies on short-term financial performance when conducting buying activities.

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