現今已有許多企業開始使用平衡計分卡以提升競爭力，惟國內現行的文獻與研究，多集中於探討平衡計分卡的優點及其對企業界的效益，然對於企業於實行應用之始，所可能面臨的困難與問題探討卻著墨不多，本研究之目的在分析個案電信公司與油品事業於實行平衡計分卡制度初期，所面臨之瓶頸與問題，並提出可能改善及實際軟體開發與實施應用之建議，以作為未來擬建置平衡計分卡管理模式之企業參考。
平衡計分卡協助企業進行優良的操作與體現，由測量和報告生產力、效率和質量，幫助高階主管及資訊部門瞭解優選小組的處理操作和表現。平衡計分卡可供辨認對小組和相關事務最巨大衝擊之關鍵因素和可變流程的處理，細微粒度和趨向方法幫助高階主管及資訊部門瞭解問題的起因和專心從事於改善行為，服務表現客觀地被評估, 並且以趨勢分析幫助未來表現的期望值和資源需求。並且, 平衡計分卡提供趨向和比較資料及早查出和改正問題，同時幫助資訊部門及客服經理節省時間，詳細的資訊由平衡計分卡提供，使他們協助客戶在其服務領域上提供更加精確的資訊，更加消息靈通的選擇，用以協助資訊部門和客服經理移動他們的業務目標由紅燈轉綠燈，落實策略執行與績效管理。

The Development of software for the Implementation of Balance Score Card
Nowadays many enterprises have started to adopt Balance Score Card to enhance their competitive power but most of the domestic existing bibliographies and researches only focus on exploring advantages of Balance Score Card and gains for enterprises. Nothing much says about possible difficulties and discussion of problems.
When starts regarding the enterprise implements the application, possibly faces the difficulty and the problems discussion actually discusses very few. This research goal is implementing the bottleneck and the question in cases analysis of Telecom Company and Petroleum Enterprise of domestic which the Balance Score Card system in the initial period faces problems. Proposed possible to improve and suggestion the actual software development and implement application, as the future planned to establish enterprise of the Balance Score Card management pattern to refer.
Balance Score Card helps enterprise to drive operational excellence. By measuring and reporting productivity, efficiency, and quality, it helps CXO, Information Technology (IT) department understands and manages operations, and optimizes group performance. The Balance Score Card identifies the key drivers and process variables that have the greatest impact on groups and business. The granularity and trending approaches help CXO and IT understand the root causes of problems and apply corrective actions. Service performance is evaluated objectively, and trend analysis helps anticipate future performance and resource needs. Also, the Balance Score Card provides trend and comparative data to detect and correct problems early.
The Balance Score Card helps IT and account managers save time. The detailed information provided by the Scorecard enables them to assist their clients in the field by providing more precise information. More informed choices assist IT and account managers in moving their targets from red light to green light to realize strategy execution and achievements management.

中文部份
1. 行政院研考會，民國九十年五月，行政院所屬各機關施政績效評估要點簡介，行政院研考會網站，http://www.rdec.gov.tw/home/reform.htm 。
2. 陳照明(1994)，目標管理-如何設定「好目標」及有效達成，世茂出版社。
3. 羅伯•柯普朗 大衛•諾頓 (1999)，平衡計分卡-資訊時代策略管理工具，朱道凱譯，臉譜文化出版
4. 羅伯•柯普朗 羅賓•庫柏 (2000)，成本與效應-以整合性成本制度提升獲利與績效，徐曉慧譯，臉譜文化出版
5. 羅伯•柯普朗 大衛•諾頓 (2001)，策略核心組織-以平衡計分卡有效執行企業策略，ARC 遠擎管理顧問公司策略績效事業部譯，臉譜文化出版
6. 羅伯•柯普朗 大衛•諾頓 (2004)，策略地圖-串聯組織策略從形成到徹底實施的動態管理工具，陳正平等譯，臉譜文化出版
7. Paul R. Niven原著(2002)，平衡計分卡最佳實務：按部就班成功導入，于泳泓譯，商周出版。
8. 伊藤武志 (2005)，實用平衡計分卡，曾于珮譯，中國生產力中心出版

英文部份
1. Balanced Scorecard Step By Step : Maximizing Performance and Maintaining Results by Niven，Paul R. Publication: New York John Wiley & Sons，Inc.(US)，2002
2. Kaplan, Robert / David Norton (2000):
Having trouble with your strategy? Then map it, in: Harvard Business Review, September-October 1992
3. Olve, Nils-Goran / Jan Roy / Marcus Wetter (1999):
A Practical Guide to Using the Balanced Scorecard, John Wiley & Sons, 1999
4. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance by Kaplan，Robert S.; Cooper，Robin Publication: Boston Harvard Business School Press，1998.
5. Procurement Executives' Association (1998):
Guide to a Balanced Scorecard Performance Management Methodology, 1998
6. The Balanced Scorecard: Translating Strategy Into Action by Kaplan，Robert S.; Norton，David P. Publication: Boston，Mass. Harvard Business School Press，1996.
7. Kaplan, Robert / David Norton (1996):
Using the Balanced Scorecard as a Strategic Management System, in: Harvard Business Review, January-February 1996
8. Kaplan, Robert / David Norton (1993):
Putting the Balanced Scorecard to work, in: Harvard Business Review, September-October 1993
9. Kaplan, Robert / David Norton (1992):
The Balanced Scorecard – Measures that drive Performance, in: Harvard Business Review, January-February 1992