數位網路環境創造了流通發達的數位傳輸，促進公眾使用資訊的便利，但相反的也大開不法侵害著作權的途徑，直接或間接影響著作人權益甚為鉅大。 近年來，著作權人為求自救，在著作權法還不及全面性修正前，只能嘗試利用科技的方式設置科技保護措施，防止其著作於數位網路環境下被不法接觸、重製與散布。然而科技中立性，各類型之科技保護措施卻因科技的進步，產生惡性之科技競賽，紛紛遭受破解與規避，根本無法達到著作權人實質保護著作之目的。著作權人所面臨之困境最終引起國際間的重視，各國紛紛在爭議中修法將科技保護措施納入著作權法的保護範圍。 然而從立法中可知，迫於著作輸出大國等壓力，各國之反規避條款似有越發過度保障著作權人利益之趨勢，繼而使憲法、著作權法所要保障公眾、使用人之權益萎縮至零，嚴重破壞著作權法之基本原則—利益平衡，不但對使用人之合理使用範圍產生影響，亦可能被利用作為限制競爭之工具，對自由競爭甚至產業創新產生影響，反而有害於文化、科技之傳延與發展。 本文針對科技保護措施之相關立法議題上著重在以利益平衡的焦點出發，站在法律經濟學之角度，以成本與效益分析方法論述應如何進行公益與私益間之平衡，並且探討影響數位科技時代著作權法演變及科技保護措施納入著作權法保護之成本與效益因素。並參酌諸多爭議，提出些許修改方向之建議，以期能平衡著作權人權益與促進文化科技發展，達到均贏局面。

「部分工時工作」被視為是平衡婦女工作-家庭的策略之一。我國政府亦有意透過提倡部分工時工作來提升女性勞動參與率。在此一政策思維下，需更進一步探討，影響我國婦女選擇部分工時工作的因素為何？再者，部分工時工作是否能夠真正「促進」婦女就業？抑或是形成婦女就業的「陷阱」？ Hakim的偏好理論認為，現今婦女已經可以依據個人的自由意願選擇工作；且選擇從事部分工時工作的婦女，其偏好扮演家中照顧者的角色，對工作並無投入的熱忱。本研究發現，Hakim所稱的“home-centered”婦女，依據其所擁有的社會環境資源不同，會影響其執行個人偏好的能力，而使其工作-家庭傾向呈現異質性。且“home-centered”婦女大多並不認同傳統的家務角色，性別分工通常是在環境限制因素與父權體制下所形成。 我國現有的部分工時工作，大多缺乏工時彈性與勞動條件的平等待遇。在婦女教育程度普遍提升下，低就業品質的部分工時工作，不但無法滿足我國婦女的工作需求，亦可能使婦女落入低度就業的情形。政府應移除部分工時制度中的性別觀念，尊重勞工「個人」的工作與家庭需求，避免在性別迷思中，使部分工時工作成為女性就業的「陷阱」。 / “Part-time Job” has been seen as a solution for women to find a balance between their work and family. Government also wants to increase the labor participant rate of women by promoting them with part-time jobs. However, we need to figure out that what factors cause women to choose part-time job, and does part-time job really “improve” women’s employment or becomes an employment “trap” for them? Hakim’s “Preference Theory” refers that women could choose their works as their wills nowadays, and who choose part-time jobs prefer to play the role of “home” and lack of passion for work. This research finds out that women who Hakim called “home-centered” have heterogeneity with their work-home orientations. The ability to execute one’s preference depends on one’s possession of social resources, and “home-centered” do not identify themselves with the traditional “home role” for women. The gender division usually formed under the limitation in society and patriarchy. Most part of part-time jobs in Taiwan are inflexible in working hours and unequal labor standards. With the trend that women with higher education, the low employment quality of part-time jobs could not fulfill their expectations for work or they would get into underemployment situation. Government should remove the gender concept in promoting part-time work and consider the “personal” work-family needs to avoid part-time job becoming an employment trap for women under the myth of gender.

Motorola在1980年代中期透過實施了六標準差方法，因而拉近了與日本企業的品質差距，同時也透過實施了六標準差方法，使得Motorola變得更有競爭優勢，之後奇異的其總裁傑克.威爾許更大幅地推動此套方法的普及，將六標準差全面的導入奇異的日常作業流程中，因此現在的六標準差，除了具備統計上的意義外，也代表著一套非常有系統的流程改善方法，甚至有些企業更以其作為企業策略與營運經營的方法，讓六標準差的應用範圍越來越廣。 本研究以六標準差改善手法的DMAIC步驟，來進行個案公司衛星廣播產品線UPA-ST組裝線的生產力提升。而在使用此方法之前，本研究則運用限制理論的思維來思考如何找出影響組裝線生產力的主要因素，因此本研究在界定的階段就發現了影響UPA-ST組裝線的生產力的關鍵因素主要有三項，第一項為瓶頸工站，第二項為工時變異大的工站，第三項則為組裝線未平衡的作業。針對各項關鍵因素，本研究透過數據的蒐集與分析來瞭解這三項關鍵因素如何影響組裝線的生產力，最後則透過了作業拆解與同步作業來提升了瓶頸工作站的生產力、透過了工站順序調動與合併來使組裝線能夠平衡、瞭解變異的來源與建立自主品檢流程來降低變異性大的工作站之變異，藉由減少這三項關鍵因素對組裝線生產力的影響，因此也使此條組裝線最後能增加產出與減少人力資源的投入，因而提升了生產力。 / Motorola used six-sigma way to shorten the quality difference in the middle of 1980s. Also, it became more competitive via six-sigma way. Then, the president of GE, Jack Welch, made much effort to popularize this way and implemented into this way to the daily process of GE. As a result, besides the meaning of statistics, current six-sigma also represents the set of systematic way to improve process. Further, some companies use it as strategies and operation ways. These cause the application of six-sigma way become more and more broad. This research use DMAIC steps of six-sigma way to increase the productivity of UPA-ST ‘s satellite broadcast product line. Before using this way, this research use limitation theory to think how to find the major factors which would influence the productivity of the assemble line. Consequently, this research finds there are three major factors to influence the productivity of UPA-ST’s assemble line: the first is the bottleneck station, the second is the station which exists big variance of working time, the third is the unbalance operation of the assemble line. For each major factors, this research uses data collection and analysis to understand how these three major factors affect the productivity of assemble line. Finally, it increases the productivity via taking apart the operation and synchronous way; it makes assemble line balance via adjust the order of work station and combination; it reduces the variance of the working station which exists big variance via understanding the source of variance and building the autonomous quality-control process. Through reducing the productivity influence of these three major factors, it consequently make the assemble line increase the output and reduce the input of manpower to increase the productivity.

台灣電力公司為國內唯一綜合電業公司，為經濟部所屬國營事業，從光復初期篳路藍縷，以至配合政府經建計畫擴充建設，及自八十年代起自由競爭時期，在台灣地區經濟發展過程中扮演極為重要角色。尤其面臨電業自由化與台電民營化的風潮下，經營績效管理的課題一直是政府、社會大眾與員工所關心的。 為強化目標體系並深化經營理念，台電公司於民國93年導入平衡計分卡精神，透過「提高財務績效」、「提高顧客滿意度」、「落實社會關懷與安全管理」並於95年11月將前述四個構面分別調整為「財務」、「顧客」、「內部流程」及「學習與成長」，以重新建構該公司目標體系。台電公司將目標體系區分為：公司總目標、系統目標、單位目標。鑑於該公司組織龐大，各單位性質與業務差異性極高，故目標體系以系統別為區分原則。本論文以「綜合企劃系統」所屬單位會計處為例，研究其各項目標體系指標及內容。 國營事業受法令及政策的束縛，有別於民營企業靈活變革彈性，本論文試就實務觀點分析國營事業引進平衡計分卡可能遭遇的問題，並針對台電公司實施目標體系過程所面臨問題提出建議，以提高該公司經營績效。 / Taiwan Power Company (TPC), which belongs to the Ministry of Economic Affairs, R.O.C., is the only state-owned electric utility in Taiwan. The company has played a very important role in the process of economic development in the country, including assisting many public constructions. In the wave of liberalization and privatization, the performance management of state-owned company is always a focus of concern by the government, public, and the employment. In order to enhance its performance, TPC started in 2004 to adopt the Balanced Scorecard concept, firstly through four perspectives: “improving financial performance”, “enhancing customers’ satisfactions”, “fulfilling social responsibility”, and “assuring the safety”. Later in 2006, the four perspectives were adjusted to “financial perspective”, “customer perspective”, “internal perspective”, and “learning and growth perspective”. At the same time, the frame of enterprise’s targets was also restructured, and divided into “the company’s target”, “the system’s target”, and “the departments’ target”. Due to TPC’s huge size and the obvious difference among departments, the system’s target is also important. This study takes as an example the Accounting Department, which is one unit of Planning System of TPC, to discuss the targets and contents. Bounded by legal and government policy, state-owned companies are lacking flexibility. We point out the problems the stated-owned companies may encounter when introducing the Balanced Scorecard. Furthermore, we provide suggestions for TPC to enhance its performance.

美國在2008年經歷金融風暴，面臨嚴重衰退，似乎打破了西方資本主義的神話，反觀中國自改革開放以來，經濟大幅成長，隨著國力的提升，中國政府在國際外交的態度與立場漸趨強硬，中國對於核心利益的重視程度可謂與日俱增。與此同時，美國在結束中東戰事後，開始將其注意力轉向亞洲，冀能強化其在亞洲政治、經濟、軍事上的存在，因而美國總統歐巴馬在2009年提出重返亞洲「再平衡」戰略。南海由於位居航運要道，居豐富天然資源，戰略地位十分重要。近年來南海由於主權領土問題，各方爭議不斷，中美雙方亦在此議題上多次交手。 本研究擬採用米氏對於霸權與國際體系的論述，以觀察中美關係與兩國在南海的戰略走向。根據攻勢現實主義的觀點，本研究預期美國身為既有霸權，為保有其主導優勢地位，將會以離岸平衡者的姿態，採取推諉卸責以及制衡政策，避免亞太地區新興區域霸權的生成，因而在面對潛在霸權(中國)崛起時，美國身為區域霸主，符合米氏設定將採取「維持其全球主導地位的現狀」之戰略，而中國身為崛起中的大國，則將把握機會，提升自身權力，並渴望「改變現狀」，以求取代美國在亞洲地區的主導地位，成為亞太的區域霸主。 整體而論，中美兩國雖然在東亞體系處於競逐關係，但短期內仍會維持鬥而不破的往來模式。美國以離岸平衡姿態觀望，期望不與中國產生直接衝突；中國則把握戰略機遇期，提升實力，避免其崛起之路受到阻礙，兩國在經貿交流方面則最有可能因為共同利益攜手合作。

美國總統歐巴馬自2009年上任後，立即著手將美國的全球戰略重心向亞太地區轉移，同時提出「亞太再平衡」政策指導方針，逐步實現以美國利益為依歸的全球戰略重新布局。2012年美國公布國防戰略指導原則《維持美國的全球領導地位：21世紀國防優先任務》，列出21世紀的國防任務優先順序，文件中提及「戰略再平衡」亦即要發展「空海整體戰」，以反制中共的「反介入／區域拒止」（A2AD)為主要關鍵任務之一，由此可見，美國仍將中共視為亞太地區的重要競爭對手。 回顧美國公開宣稱重返亞洲的戰略布局以來，先後於2010年1月、2011年9月及2015年12月三次對臺軍售，總價值高達140.75億美元。臺灣是美國在亞太地區防衛中共所建構反介入的第一道防線，對美國當然存在重要的軍事意義。就美國「亞太再平衡」與戰略替代方案中，華美共同利益或美方缺漏不足之處，應積極尋求雙方更緊密之軍事合作，以因應共軍「反介入/區域拒止」(A2/AD)能力對其亞太利益威脅，同時兼顧減輕美軍的防衛負擔及信守對盟邦的安全承諾。 在傳統戰爭中，臺灣面對中共之勝算極低，但我國絕無鬆懈建軍備戰之理由，而建構一個「財力可負擔、戰力可信賴」的國防，亦是國軍當前的重大挑戰。研究發現，在結合美國「亞太再平衡」策略中，我國應朝1.強化國家利益經營對美關係；2.結合區域安全發展國防武力；3.加強整合國防資源及推動國防自主等面向努力。在無立即危安的情況下，國防建設宜結合國家經濟發展需要，即「以經濟建構國防、以國防支援經濟」，把軍事投資轉型為具附加價值的產業發展策略，並著重在前瞻先進與軍民兩用的科研上，促進武器更新，減少偏重消費性質的武器彈藥採購，以提升國防自主能力，帶動國內產業發展，創造國防的多元價值。 / Since President Obama took over the oval office in 2009, immediate actions are taken to pivot U.S. global strategy emphasis to Asia Pacific area and “Rebalancing” policy was introduced. The idea was to realize the re-plotting of global strategy which is centered on U.S. interest. The priorities of defense mission for U.S. in 21st century was clearly listed in 2012 defense strategy guidance “Sustaining U.S. Global leadership: Priorities for 21st century defense.” When the document talked about “Strategy rebalancing”, it actually talked about Air-Sea battle(ASB), which is one of the critical mission in countering China’s A2AD measures. Hence we can see that U.S. still sees China as her primary competition in Asia Pacific area. Since the proclamation of “Pivot to Asia” strategy, U.S. has granted Taiwan’s arms sales requests in Jan 2010, Sept 2011, and Dec 2015 for a total worth of 14.075 B USD. Taiwan no doubt has great military meaning to U.S. for which is considered as U.S.’s first line of defense in Asia Pacific area when dealing with China. As for the strategic alternative and U.S.’s “Rebalancing” policy, closer military cooperation should be conducted to fulfill the mutual interest of Taiwan and U.S. or the missing link in U.S. strategy. So is to cope with the threat that inflicted by China’s anti-access / area denial" (A2 / AD), ease U.S. defense burden, and comply the security promise to allies. In conventional warfare, the odd is against Taiwan greatly when confronting China. However, that is not the reason to go easy on force building and enhancing combat readiness. Certainly, it is a big challenge to Taiwan’s arms forces when comes to constructing “financial affordable, force creditable” national defense. The study has shown, when integrate with U.S. “Rebalancing” policy, Taiwan should work toward 1. emphasize national interest and nourish the relationship with U.S.; 2. develop defense capability to cope with regional security situation; 3. increase defense resources integration and promote “self-reliant defense”. Under the condition of without immediate danger, national defense construction should combine with the need of national economy development. That means “use economy to build national defense, and use national defense to support economy development”. Military investment can be transformed into industry development strategy added value. The focus should be fore sighting and advance science research that can be applied on both military and civilian domain. We should stimulate weapon innovation instead of weapon or munitions procurement which is plain consuming nature. Hence, self-reliant defense capability can be improved, domestic industries development can be driven, and multiple values of national defense can be created.

設立防空識別區的根本目的是為了維護國家空防安全，基本理念是｢禦敵於國門之外｣，是國家行使自保權的需要，是一個主權國家的重要防禦手段。空軍軍事法院院長刑洪波曾說：作為一個預警概念，防空識別區制度具有國家性、單方性、穩定性、防禦性、強制性五個方面的特性。防空識別區的劃設與國家安全的關係是緊密不分的，雖然防空識別區是由自身國家所劃設，在國際上是不具有國際法效力，但是此區可以說是一個國家空防能夠及早預警的延伸範圍，所以它的劃設是具有其必要性的。而如何劃設本身國家的防空識別區便與國際政治上國家與國家之間的影響力有密切關係。 近年來中共經濟發展迅速，在國際事務上已成關鍵，有發展成強權國家之勢，在2012年發生了日本收購釣魚島事件，對於東海戰略平衡上，破壞了中、日、台在東海上的平衡，也影響了中共防空識別區的劃定及周邊航道安全的維護。而2013年中共設立東海防空識別區，對於國際造成嚴重影響，尤其是東海地區局勢更加動盪。中共在2015年1月15日發布飛航公告，擬在台灣海峽劃設一條南北向新航路，與東西向三條新航路，此舉動造成台灣海峽及附近區域安全上的強烈衝擊。而美國為了圍堵、威攝和遏制中國大陸的崛起，近年來不斷的和日、韓等國家在黃海、東海、南海地區頻繁進行大規模軍演，並決定｢亞太再平衡政策｣，推動戰略東移目標，要在2020年內將60%的軍事力量轉移至亞太地區，擴大其在該地區的軍事基地建設，進駐先進武器在關島及其他基地。而對中華民國而言，中共劃設東海防空識別區對東海地區安全的衝擊，是非常重要的，中華民國應強化在東海的話語權，並從多邊面向思考對外發展戰略思維的調整。 / Established air defense identification zone's fundamental purpose is to safeguard national aviation security, the basic idea is the "enemy out," is the need to exercise the right of national self-protection is an important means of defense of a sovereign state. President of the Air Force Military Court Criminal Hongbo said: As an early warning concept, air defense identification zone system has national characteristics unilateral, stability, defense, mandatory five aspects. Designation of the relationship between national security and air defense identification zone are closely regardless, although the air defense identification zone is the designation of the country itself, it is in the international community does not have the force of international law, but this area can be said to be a country capable of air defense extending the scope of immediate early warning, so it is a designation of its necessity. And how the designation of their national air defense identification zone will be closely related to the international political influence on the state and between countries. In recent years, the CCP's rapid economic development, has become critical in international affairs, has developed into a potential power countries, Japan, the acquisition of the Diaoyu Island incident occurred in 2012, the strategic balance on the East China Sea, destroyed, Japan and Taiwan in the East China Sea balance, also affected the delineation and the surrounding seaways CCP air defense identification zone maintenance. And in 2013 the CPC established the East China Sea air defense identification zone for international severely affected, especially the situation in the East China Sea region more volatile. CCP released January 15, 2015 flight announcement, to be in the Taiwan Strait designation of a new north-south route, with three new east-west route, this move will have a strong impact on the vicinity of the Taiwan Strait and regional security. And the United States to containment, deterrence and curb the rise of mainland China, in recent years, and Japan, Korea and other countries frequently conduct large-scale military exercises in the Yellow Sea, East China Sea, South China Sea, and decided to "rebalance Asia policy" to promote the strategic eastward target to 60% in 2020 year will be transferred to the Asia-Pacific region's military to expand its construction of military bases in the region, advanced weapons stationed in Guam and other bases. The Republic of China, the CPC designation of the impact of the East China Sea air defense identification zone of the East China Sea regional security, it is very important to the Republic of China should strengthen the right to speak in the East China Sea, and think to adjust its foreign strategic thinking from multilateral development-oriented.

美國可稱為新現實主義的實踐者。在1970年代美國藉由透過拉攏中華人民共和國(中共)形成戰略三角來維持國家安全的最佳位置。蘇聯解體後，中共成為威脅美國的新興強權。約翰•米爾斯海默(John J. Mearsheimer)於1990年代提出了攻勢現實主義(Offensive Realism)，米氏認為在無政府的國際體制下，權力極大化才能確保國家安全，中共勢必也將會為了國家安全，擴張其軍事實力，成為具區域影響力的強權，掌握亞太區域事務的主導權。 歐巴馬(Barack Obama)政府在2009年順利執政後，其任命的國務卿希拉蕊•柯林頓(Hillary Clinton)於Foreign Policy發表了一篇《America’s Pacific Century》，文中定調亞太地區為未來美國政府在外交政策、國際政治經營以及全球戰略的核心，為歐巴馬的亞太政策鋪路，隨後歐巴馬在2012年公佈《維繫美國全球領導地位：21 世紀國防優先事項》(Sustaining U.S. Global Leadership: Priorities for 21st Century)的戰略報告，正式宣告將全球戰略佈局重心移至亞太地區，即是現今國際間熟知的亞太再平衡(Asia Pacific Rebalancing)戰略，而此一戰略的目標就是對中共在亞太地區進行新世紀的區域圍堵。中共與美國競合的過程中，中華民國(臺灣)扮演著關鍵第三者，臺灣執政當局在歐巴馬推動「亞太再平衡」戰略期間所扮演的角色與立場，也將會影響兩岸關係的現狀與未來發展。 / The United States can be called Neo-Realism practitioners, and in the 1970s the United States was the best place to maintain national security by forming a strategic triangle with the People's Republic of China (PRC). After the disintegration of the Soviet Union, the PRC became an emerging power threatening the United States. John J. Mearsheimer, who introduced Offensive Realism in the 1990s, argues that state’s power should be maximized, in order to ensure national security in the anarchistic international relationship. PRC is also seeking its own safety position at the national security level. Therefore, PRC has to expand its military strength and have the capability to influence regional affairs. The end state of PRC, is to master the Asia-Pacific regional affairs of the initiative. After the Barack Obama administration took office in 2009, his secretary of state, Hillary Clinton, published an article “America’s Pacific Century” on Foreign Policy website. This article elaborates center of gravity of U.S.’s foreign policy, management of international politics and global strategy in the near future. Obama administration had an announcement “Sustaining U.S. Global Leadership: Priorities for 21st Century” in 2012. And it became a well-known strategy “Asia-Pacific Rebalance”, and the goal of this strategy is to create a strategic containment for PRC in a new era of global competition. The Republic of China (Taiwan) plays a key role during Sino-American competition. Roles and behaviors of Taiwan's administration will affect Cross-Strait relationship when Obama’s administration execute the strategy of “Asia-Pacific Rebalancing”

在科技發達的現今，而企業間的經營競爭也愈來愈激烈，企業需要有一套績效評估的標準以知道本身是否有成長？是否有利潤產生？是否具有競爭力？然而在現今的資訊時代中，大部分的企業所採用的企業績效評估的標準仍以傳統的財務會計模式為主，然而財務面只是企業經營成果的最後衡量，而哪些因素是影響、導致最後在財務面的成果展現則是非常重要且需要去探討的。 Kaplan & Norton所提出的平衡計分卡(The Balanced Scorecard; BSC)能幫助企業達成願景，滿足股東的期望。平衡計分卡(BSC)包括四個構面(財務、顧客、內部流程、學習與成長)，強調企業最後的營運績效(利潤)不僅只來自於財務報表的資料成果，還包括其它層面(如顧客、內部流程、學習與成長)所間接產生的因果關係所造成的影響。 另一方面，企業的資訊系統(IS)可以產生有用的資訊以提供給高階主管決策之用，幫助調整企業的策略目標與願景，可反應出企業策略的制定有無妥善。然而，傳統的資訊系統(IS)卻無法即時有效地提供資訊；因此，就應利用多維度模式(Multi-Dimensional Model)的資料結構來找出所追求的關鍵性資訊以供作決策。 在資訊時代中，對於如何幫助企業發展一個平衡計分卡(BSC)，使企業根據策略目標與願景獲取競爭優勢以達到永續經營；而以多維度模型(Multi-Dimensional Model)所建構的資訊系統，可反應出經過分析後所得到的資訊是否可以支援(Support)企業在平衡計分卡(BSC)中所設計的策略性指標(Indicators)。 根據以上所述，本研究針對製造業中的一家製帽公司進行研究，探討企業是否能夠建立平衡計分卡(BSC)系統？同時，探討企業的資訊系統(IS)對於平衡計分卡(BSC)的支援情況如何？以及從一般的資訊系統建立平衡計分卡(BSC)的困難處在哪？最後，要探討的是如何利用資料結構(多維度模型)去支援(Support)平衡計分卡(BSC)？ 研究所得結論可歸納為，受訪的個案公司能夠接受平衡計分卡(BSC)的觀念；然而平衡計分卡(BSC)的實施有賴於各層面因果關係的建立；若要達到各層面因果關係的建立，則企業需要有以流程為主的整合資訊系統；而受訪個案公司的傳統資訊系統不易支援平衡計分卡(BSC)；若企業沒有良好的資料模型就無法支援平衡計分卡(BSC)；而平衡計分卡(BSC)需要以多維度模型(Multi-Dimensional Model)來支援。

現今資訊化的快速發展與科技的進步，多數企業開始打造適合現況流程的資訊系統，以輔助企業的業務流程，藉此加強企業本身的核心競爭力。而在當前網路經濟中，人們把多數的精力放在策略制定方面，而忽略了實施策略的部份。 本研究以管理控制的概念試圖補足企業績效衡量的盲點，提升實施策略執行的效益，以記憶體模組產業為研究對象，透過內部與外部的資料收集分析該產業架構以了解企業內外之環境。藉由深度訪談的方式，先釐清個案公司整體策略與競爭策略之架構，並以IDEF0 (Integration Definition for Function Modeling)建模方法為企業建立流程模型，藉此深入探討企業績效衡量的方法。 最後，透過雙構面的作業基礎成本制(two-dimensional activity-based cost)與平衡計分卡(Balanced Scorecard)的四構面將企業各構面的目標進行連結，進而建議個案公司建立以流程為導向並能反映策略的管理控制系統。 研究結果發現企業績效衡量上無法以組織整體面向統一進行考核，各部門只能仰賴部門主管的經驗以建立對應的衡量指標，經由研究將策略、流程與指標透過平衡計分卡、流程管理與作業基礎成本制的結合，讓公司以流程為基礎所建立的績效指標，能夠反映出公司的事實面、策略面與平衡面。 / Because of the improvement of information and technology, most of the enterprises are going to build the information system which is fitted for their current business process to strengthen their core competition. Currently, in the internet economy, manager who spend their major time on formulating the strategy, but invest less time on how to implement the strategy. This study attempted to compensate the blind side of the enterprise performance measurement by the conception of management control to promote the benefit of strategy implementation. This study is mainly probed a company in DRAM module industry. According to the information from inside and outside, it analyze the structure in this industry. Then, figuring out the structure of strategy by deep interview, and using IDEF0 to build the process model for case company to probe how they measure the performance. Finally, it used the two-dimensional activity-based cost and four perspectives of balanced scorecard to link the goal, then suggesting the case company to build a management control system based on process that could reflect their strategy. The results show that the case company couldn’t measure their division by the viewpoint of entirely organization. Each division only could rely on their manager’s experience to construct the measuring indicator. Via this study, it integrated strategy, process and measuring indicator by balanced scorecard, process management and activity-based cost. Giving a suggestion for the case company which could build the measuring indicator, and that could reflect the fact, strategic and balanced view for the company.