科技專案績效考評指標以何種方式呈現展現政府效益，將是本文所欲探討的重點。本文擬就我國法人科專計畫科專成果進行檢視，並以現行指標為基礎，探視何種績效指標配置才足以代表科專成果的真實面貌，以提供科專成效與資源配置之關連，展現政府不僅注重科專計畫其產出成果(Output)，更重視其產出效益(Outcome)，使政府投入之資源與產出有實質效益之合理評估。 本研究透過文獻分析法，蒐集有關與國內外績效評估議題文獻，以及與研究問題所屬相關單位之政策規劃報告、規劃績效架構等，並輔以專家訪談了解問題本質，。 整體而言，本研究將經濟部科技專案研究機構現行多重的績效指標予以整理，採用平衡計分卡的架構重新建立有效的績效評估指標，透過信度、因素分析，證實指標的測量穩定性，亦證實所設計指標各自收斂於所設計的平衡計分卡構面，可符合科技專案研究機構之績效評估之需求與期望。同時亦藉由指標的建立之研究，探討不同人員背景屬性及單位屬性對績效指標認知之差異，有助於未來實施時加強科技專案績效指標的推動與落實。 本研究主要建議有五項，績效評估落實於可責性 ( accountability )、正確績效目標與正確衡量方式的結合、績效目標必須具備挑戰性，提昇財團法人研究機構之組織資訊透明度（transparency）、並藉由績效考評，創造有感的成果、強化政策擬定策略，落實平衡計分卡作業等。

國內醫療產業競爭激烈，醫院管理者除了必須制定適宜的經營策略以為因應，還需擁有良好的策略執行能力，而平衡計分卡提供了一個將策略轉換成行動方案的完整架構，能夠提升整體績效，進而落實使命願景。 國內外關於平衡計分卡對組織及員工之影響與效益的學術研究不甚豐富，且多以營利組織為對象，而本研究將以國內某教會醫學中心為研究對象，透過問卷調查、蒐集實際績效資料的方式，探討實施平衡計分卡對於員工認知評價及組織績效之影響。 研究結果發現：(1)個案醫院員工認為實施平衡計分卡對整體組織及員工個人有顯著影響；(2)不同職務階層的員工，對於平衡計分卡的認知評價有顯著差異，且主管比非主管來得好；(3)部門推行平衡計分卡的時間越長，員工對此制度的認知評價越佳；(4)實施平衡計分卡對個案醫院組織績效似有正向之影響。 本研究結果不僅能幫助個案醫院審視平衡計分卡的施行現況，亦能提供其他醫療院所作為導入平衡計分卡之參考。 / With the increasing competition in domestic medical industry, hospital management should make effective strategies. Besides, they still need to have good competence to implement their strategies. Balanced scorecard (BSC) offers an intact framework changing strategies to action plans. It can improve the organizational performance, and therefore achieve the mission and vision desired. It is not very plentiful in academic research regarding the effects and benefit of BSC to organizations and employees, and most of their objects are profit organizations. This research will take a large Presbyterian hospital as a research object, judging from questionnaire we’ve made, and the way of collecting performance information, to find the effects of BSC to the organizational behaviors and organizational performance. The results of this study show that: (1) the implementing of BSC has apparently influence on the case hospital and its employees. (2) Different hierarchy has different evaluation on BSC, and management has better evaluation than non-management. (3) The longer of the time it takes to implement BSC, the better the departments will evaluate it. (4) It seems that implementing BSC will have positive influence on the case hospital’s performance. The results of this study can not only help the case hospital to examine the effectiveness of implementing BSC, but also serve as a reference for other healthcare providers to adopt BSC.

台灣在解嚴之後，人民意識逐漸崛起，許多民間團體紛紛成立，人民的聲音 不再被壓抑；然而在政府社會福利政策逐漸增加的情況下，伴隨的卻是沈重累積 的財政負擔；在資源有限的情況下，政府開始無法滿足人民對社福多元化的需求， 而「第二部門」的企業在無利可圖的情況下也不願意介入；為了補足這塊政府及 企業皆無法滿足的地帶，「非營利組織」一詞就在這樣的情況下誕生了。 演變至今，隨著世界人口成長、社會的進步與進化，非營利組織數量增長， 在資源補助有限的情況下，競爭意識在非營利組織間也開始形成，政府及民間捐 款者對於非營利組織的責任要求逐漸增加，在面對內外環境變遷帶來的影響，如 何永續經營下去已成為非營利組織們必須思考的重要課題。 以「結合企業的盈利模式及非營利組織以解決社會問題為主」的概念，也就 是近幾年來世界都在討論的「社會企業」也成為了非營利組織們突破困境的選擇 之一。 本研究以台灣最大且歷史最悠久的伊甸基金會為個案主角，並以其內部發展 較為成熟的交通服務處復康巴士為例；以平衡計分卡的觀點來表達其策略及其近 年來面臨的困境，並經由國外文獻探討成立社會企業必備要素，再對照此個案是 否具備這些因素，並進一步探討其是否適合轉型及其往後可能的發展走向；期望 本研究能為其他正同樣在思考轉型的非營利組織有所貢獻。 本研究發現，不論轉型與否，或是要開發新的合作，提升現有服務品質及員 工向心力是當前必須要做的功課；而對於轉型最重要的考量因素在於—人，包含 組織高層決策層對未來走向看法能否一致及組織內部能否有營運的人才。本研究 藉由個案分析，期望能為同樣想轉型的營利組織作為參考的依據。

在網路化時代，如果企業再用過去的思維預測買家行為，將會錯失很多商機，台灣中小企業已經不能只靠「拎著一只皮箱全世界跑透透」的商業模式行銷。當參展、平面廣告無法有效的接觸潛在顧客群，中小企業能運用網路行銷來行銷全球。 本研究以企業內部觀點評估個案的網路行銷策略與公司策略之間的相關性，提出中小企業網路行銷策略架構，以深度訪談方式分析個案公司如何建立與企業策略相配合的網路行銷策略以及如何執行成功的網路行銷策略。提供台灣B2B中小企業規畫建置、重新檢視企業網路行銷策略時參考依據。 研究發現企業在規劃、執行網路行銷策略時，中小企業雖受限於資源有限但能快速因應產業環境而調整策略，在規劃網路行銷策略時則會考量策略執行的成本及效益，因此較常使用能短期回饋的工具，如：阿里巴巴電子交易平台、Google關鍵字等；而大企業雖資源充沛，但因組織龐大策略不易大幅度修改，在擬定策略時必須思考如何與企業內部組織整合，策略執行較長期。 在策略評估方面，本研究以平衡計分卡構面來評估個案公司執行網路行銷策略之成果，並以交易成本理論分析網路行銷如何降低交易成本及說明其隱憂。研究發現平衡計分卡四構面中對企業執行網路行銷策略影響最大的是顧客構面及財務構面。以交易成本理論分析企業執行網路行銷策略，對企業影響最大的則是降低因行為因素而導致的交易成本。

現代企業正處於2008年的金融風暴以來最為嚴峻的生存競爭環境，每一家企業無不致力開源節流上，血流成河的大幅裁員已成為公司維持慘淡經營的唯一方式，銀行巨擘花旗銀行更一度傳出財務危機，ING、AIG、GM、Ford亦傳出購併或倒閉的消息，這種種的事件正足以透露出當今市場生存環境的嚴酷及惡化已不言可喻。 然而，過去所重視的”以顧客為導向”的市場行銷模式，仍為現在各個企業所重視經營方針，而強大ICT (Information and Communication Technology)服務，則將有利於企業在此波金融風暴後，再度成為公司開源政策的重要行銷策略之一，如何協助企業強化行銷、銷售及服務客戶的能力，並與客戶建立一對一的關係，以深入了解客戶需求，為客戶提供更細緻貼心的服務，勢將成為企業開疆闢土的重要指標，同時亦能強化企業核心競爭力，為企業創造更高的利潤。 因此，我的研究方向，是以物流業之一家大型公司為個案研究對象，運用Kaplan and Norton 提出平衡計分卡四大構面，在公司願景及既定策略目標之下，結合各構面經營績效指標，探討個案公司導入ICT服務對經營績效之影響。 / As known, the modern enterprise is facing the sternest environment of survival since the worldwide financial tsunami happened in 2008. Each enterprise devotes to tap new resources and economize on expense. Large bloodily reducing staff has become the only way which the company maintain the tough business. Bank thumb Citibank once spread the financial crisis, ING, AIG, GM, Ford also spreads the news of merged or broken. The all sorts of events are disclosing sufficiently nowadays market living environment has been very harsh and deteriorated. However, the “Customer-oriented” marketing model which was token seriously in the past, it now still symbolizes each enterprise's operation policy. However, the formidable ICT (Information and Communication Technology) service, will be advantageous to the enterprise after this financial tsunami, becomes an important marketing strategies in the increasing-income policy of the company. Moreover, how to help enterprises to strengthen the ability of business management, inquiring deeply customer demand, providing a more careful intimate service for the customer, will definitely become the major index of success. Meanwhile, it will be also able to strengthen enterprise's core competitiveness and creat a higher profit for the enterprise. Therefore, my research direction regards a large-scale company in the logistic industry as the case study object. Under pursuing the vision and the strategy goal of the case company, I use the four perspectives of the BSC model proposed by Kaplan and Norton and well combine the performance indicators from each perspective, to probe into the influence of inducting ICT service to business management performance.

本研究主要以個案公司為例，評析該公司在經營管理策略制定、營業預算編製、投資分析、經營流程再造、作業基礎成本制度及標竿學習等方面的各項作為，並說明其效益，以提供企業建立健全財務管理制度的參考。

企業價值受到資本市場的眾多投資人、公司股東或企業管理階層等等的高度矚目。企業價值評價的方法眾多，最理想之狀況是根據企業相關資訊而計算出的實質價值。然而實質價值難以估計，遂以市價(亦即股票價格或股價乘以發行股數)做為實質價值之代理變數。然而，考量不同公司，其發行在外股數多寡不一，為消除公司規模問題，本研究根據Ohlson(1995)提出之模型加以延伸，以市價/帳面價值比作為企業價值之衡量指標。 然而，企業價值究竟受到哪些因素影響呢？過去研究多偏向探討財務資訊與企業價值間之關係，一直到近期始開始注意到非財務性資訊對企業價值之影響。但仍缺少一個完整的邏輯結構，Kaplan and Norton(1992)提出的平衡計分卡提供了一個全面性整合的架構去評估組織之績效，以嚴謹的邏輯關係將財務與非財務層面之因素加以連結，透過計分卡的四個構面：財務、顧客、內部流程及學習與成長的層層推演，幫助達成組織之策略目標。而企業策略目標之達成，對於企業價值應有正面助益，故本研究以平衡計分卡之架構，討論我國資訊電子業企業價值之影響因素，探討欲提升企業價值可從哪些因素著手。 本研究以複迴歸方式進行分析，研究結果顯示：（一）財務構面的營業毛利成長率與股東權益報酬率與企業價值間有顯著正相關；（二）顧客構面的顧客滿意度與企業價值間有顯著正向關係；（三）內部程序構面的研發強度與企業價值間有顯著正相關；（四）學習與成長構面的員工生產力與員工教育程度與企業價值間有顯著正向關係。建議我國資訊電子業欲提升自身之企業價值，可從上述各因素著手努力。 關鍵字：企業價值、市價/帳面價值比、平衡計分卡 / Valuation of the firms is a considerable issue for investors, stockholders, and managers. The valuation methods are numerous, the most ideal one is intrinsic value which is calculated on the firm’s related information, such as dividend policy, profitability and growth etc. However, it is difficult to calculate the intrinsic value. The related research always substitute market value (stock price or stock price*outstanding shares) for intrinsic value. Considering the firm scale, this research followed the Ohlson model (1995), and chose the price-to-book ratio (P/B ratio) as the measure of the firm value. Anyhow, what are the critical factors influencing firm value? Most past researches focused on the relationship between financial information and firm value. Currently, the influence of non-financial information factors begins being emphasized. Yet, it still lacks a set of complete logical structure. “Balanced scorecard”, presented by Kaplan and Norton (1992), provides an integrated enterprise performance evaluation system. This tool logically connects the financial and non-financial factors and divides all the influential factors into four different “scorecards”, including “finance”, “customer”, “internal process” and “learning and growth”, in order to help the organization achieve its strategic objectives. Furthermore, the achievement of strategic objectives is supposed to have positive effect on organizational performance. Therefore, this research explores the influential factors toward firm value, utilizing “balanced scorecard”, and probe which factors can clearly increase the firm value. The research target sample is the information technology industry in Taiwan. The statistical analysis method in this research is multiple regressions. The research results are as follows. 1. In the finance perspective, “gross profit growth rate” and “return of equity” positively affect the firm value. 2. In the customer perspective, “customer satisfaction rate” positively affects firm value. 3. In internal process perspective, “research and development (R&D) intensity” positively affects the firm value. 4. In learning and growth perspective, “employees productivity” and “employees education level” positively affect the firm value. Hence, this research suggests the information technology industry in Taiwan can aim at the concluded factors to increase its firm value. Key words：firm value, price-to-book ratio, balanced scorecard

組織績效衡量長久以來便是學者關注的議題，特別是在擁有公權力的政府組織中；而如何透過績效衡量制度的輔助，使組織得以有效使用人力資源，並引導其朝向組織使命、策略目標邁進，即成為策略性績效衡量制度的核心課題。 本研究以針對國立中正文化中心之個案研究為主體，分析其組織特性後，首先探討現行績效衡量制度所遭遇之問題；次而以平衡計分卡概念設計其策略目標及績效衡量指標；最後則透過問卷調查檢測組織內不同部門別、身份別成員對各績效指標重要性程度認知是否有差異，並據以提出對整體制度設計之建議。 研究結果顯示，個案組織現有績效衡量制度，係散見於各項法令規定，其主要目的仍為消極地符合規定，無法有效激勵員工達成組織願景與目標。故建議個案組織可依平衡計分卡策略地圖之概念，按組織之使命、策略，建構出包含財務性及非財務性（含顧客、內部流程、學習成長等三項構面）之策略目標及績效指標，並透過績效責任劃分、貢獻度評比分別與組室、個人績效衡量制度相連結。此外，根據問卷結果分析發現，員工服務單位的不同及所屬身份別的不同的確會影響對於績效重要性的認知，且後勤單位及公務人員對組織績效與策略之重視不足將會造成組織與個人目標不一致（goal incongruence）之反功能現象，亟待改善。 / Performance measurement has been an important topic in academic research, particularly in the study of governmental organizations with which ultimate authority over public resources lies. How to achieve a more efficient use of resources and guide the organization towards its goals and vision has become one of the main subjects within the discussion of performance measurement. This research was based on a case study of the National CKS Culture Center, with a focus on the subject’s unique characteristics. First we examine the problems the organization encountered under the current performance measurement program. Then, a complete setting of new strategic goals and performance measurement indicators based on the balanced scorecard approach was proposed. The third part of this study reported the results of a survey, in which members of the subject organization from different departments and positions were asked to rate the significance of various performance indicators. Suggestions on the overall performance measurement system of National CKS Culture Center were presented at the end. Our findings showed that the current performance measurement system was simply a combination of rules extracted from various legislations, and the organization goal for most employees was to passively follow these regulations. We suggested that the organization should follow the strategy map approach, and set performance measurement indicators according to the organization’s mission and strategy. Both financial and non-financial indicators (consisting of different perspectives such as customer, internal process and learning & growth)should be incorporated into the system, including the measurement of department and personal performance. The survey also revealed that the difference in department and position strongly effected how an employee viewed the importance of different performance measurement indicators. The lack of interest and saliency on these measurements from the supporting personnel and civil servants would result in goal incongruence between the organization and individuals, which would cause negative impact on the organization as a whole.

面對世界的全球化、多角化、多樣少量的客製化企業經營趨勢與衝擊，中華郵政雖採取改制轉型的策略，希望再造百年績業。但自郵政公司成立後，目前定位不僅是行政官署，依然肩負政策性的任務外，更強調顧客導向之經營理念及企業化的永續經營，並以追求合理利潤，發展事業為目標，故為兼俱服務、營運及支援國家財政需求之事業體。如何透過範疇經濟與資源共享，將人力充分利用，據點遍及全國城鄉離島各地，保持服務之無遠弗屆，以強化普及服務的政策性任務，也是改制後努力的願景與方向。又國營事業如何兼顧營利與服務並行不悖，充分表現其自我特色？是本研究關注之焦點，故「績效評估」絕非僅於營利財物面評估，更需擴大為組織學習、顧客服務、內部流程、普及服務等多面向才能建構完整的永續經營模式。 本研究以中華郵政經營業務為個案研究對象，採文獻探討與深度訪談法，先釐清公司之願景與目標，考量外在環境，探討公司化之經營現況，面臨的挑戰與困境，確認公司本身內部所具備的資源與競爭優勢，然後採質化的資料彙整分析，將郵遞、儲匯以及壽險各構面同步進行差異探討。研究資料以92年元旦為兩大期間的時間區隔點，比較中華郵政“公司化”前後，基於環境的丕變，事業經營態勢的困窘，故擬採平衡計分卡之觀點，以有別往昔只侷限於財務面之考量，於中華郵政營運業務範圍中，在經營管理企業化、業務經營多角化、資金運用效益化、服務項目多元化及人力運用合理化等五大策略目標之落實情形，檢視並評估比較改制前後績效，期以檢討政策之執行，回饋至公司願景，進一步探討民營化可行與否的問題，做較深較廣面向之探討。 為達研究需求，斟酌不同屬性之關係人制定訪談題綱，並依據題綱所設計之顧客面、組織學習面、內部流程面、財務面、願景面、民營化與偏遠地區普及服務等問題，分別對主管機關、郵政決策層、郵政執行層、相關業者及顧客等對象進行訪談，透過完整而詳實之訪談結果將資料整理分析，以作為是否民營化之論據。 評估是鑑往知來的控制與考核機制，績效評估指標之良窳，對組織之評估結果影響深遠，故本研究試以平衡計分卡為重要工具，為中華郵政量身訂做一份以顧客面為重心的顧客關係管理的策略地圖，希望能提供高層長官與主管機關評估機制之參考。本文將透過研究結果作成建議，以作為未來郵政營運或進一步改革之參考。 / With the trend and impact of globalization, diversification, and various customizations in low quantity, Chung Hwa Post (CHP) has adjusted its management strategies to make shift in the hope that it can keep on sustainable business. Since CHP was established, it not only has positioned itself as a government agency responsible for completing policy assignments but also has run its business with the principle of customer orientation and the perception of sustainable management. And its overall goals are to pursue reasonable profits and to expand prosperous business. Therefore, it is a corporation combining service, commerce and supporter of nation’s finance. After CHP makes reforms, it aims to make the best use of manpower to intensify nationwide policy services extending to the outlying islands for making sure of service popularity through the ways of economies of scope and resource sharing. Now, CHP is making efforts to complete this vision. Besides, the study also concerns how to make state-owned-firm have distinguishing features with gaining profits and offering services under the pressure of competitive market. Consequently, a performance evaluation not only reviews profits, but also assets organization learning, customer service etc. To establish a completed managerial module of sustainable development, all the above factors should be taken into consideration when making evaluations. With the methods of document research and deep interview, this study focuses on the business operation by CHP. It starts with setting a vision and goals for CHP, considering the exterior conditions, investigating the present management condition, checking the challenges and difficulties, confirming all the resources inside and outside the company and its competitive advantages. Then, it further adapts the approach of quality systematization and analysis, and finally makes a simultaneous comparison of difference among postal delivery, savings, and insurance services etc. As to the time period researched in this study, the writer compares the differences of the management conditions between pre-corporatization and post-corporationization stages from New Year’s Day in 1993. Due to the ever-changing markets and increasing difficulties in running businesses, CHP adapts the balanced scorecard instead of the former management style focusing on the financial direction. Hence, the implementation results of five new strategies such as enterprise-style management, business diversification, capital-operation effectiveness, diversified services, and reasonable manpower distribution will be examined and discussed. Meanwhile the comparison between the two stages can help CHP develop more prosperous vision. Furthermore, the possibility of privatization-of state-owned-firm is evaluated from deeper and broader aspects. As requested, all the interview outlines, including different fields such as customers, organization learning, interior business processes, finance, vision, privatization, remote districts service, are designed in terms of different class of people ranging from government, the Post decision-making, the Post business performance, relevant institution, and customer level. Through complete and exact organization and analysis for all the data from the interviewees, the writer will offer useful evidence to help determine whether or not privatization is effective for use in CHP. Evaluation is a useful and effective measurement to know the past and the future. Whether the performance evaluation index is valid relation to the influence over a corporation. This study uses the tools of balanced scorecard to make strategy maps focusing on the relation to customers, which can be for the authorities and top director’s references. Finally, the research results will offer some suggestions to further postal reforms.

非營利組織(Nonprofit Organizations，簡稱NPO)近年來在國內外蓬勃發展，在某些重要議題，儼然成為社會良心與進步的另一主要推動力。由於大部分的NPO無所謂的財務利潤底線與市場機制，以及缺乏有效的管理辦法，其經營管理很容易出現無效率的狀況，加上大環境急劇變化所帶來的挑戰，是以NPO比營利事業更需要好的管理制度(Drucker，1990)。 『平衡計分卡』(The Balanced Scorecard，簡稱BSC)是一在歐美企業、政府部門、NPO應用多年，且已有許多成功案例的整合性策略管理系統與績效評量工具，其功能足以協助組織整合資源，聚焦策略，以及落實策略，具體改善組織的績效表現。本研究以國內的陽光社會福利基金會為研究對象，設計一含括策略形成、策略規劃到策略執行的BSC應用架構及模式。以下為本研究的發現﹕ 一、在策略形成方面﹕NPO從使命出發，結合BSC SWOT與波特等的策略理論，可協助組織從最重要的四個管理構面上，找出發展的最佳策略。這些策略內容涵蓋最重要的利益關係人，以及營運成功必需考量的完整構面，並具有明確的策略假設與立論邏輯，有助策略的澄清、檢討、改進。 二、在執行策略的規劃方面﹕BSC提供一個完整的策略執行架構，整個架構涵蓋落實策略所有必備的策略元件與管理構面，並以因果邏輯關係互相連結，容易驗證、檢討、與作策略改進，可延伸至員工日常的作業活動，故具有高度的完整性、平衡性、和可行性。大幅度增加NPO策略執行成功的機會。 三、在BSC的應用方面﹕BSC與『作業基礎成本系統』(簡稱ABC)在策略的執行上有互補的功能，BSC提供大的策略與流程架構，ABC則提供正確即時的基礎作業資訊，作為驗證成效以及決策改善的依據。兩者的結合運用，可促成陽光『營運績效』之提升與『資源』之有效運用。 本研究嘗試為非營利部門設計一套BSC的應用模式，希望協助NPO將崇高的理想經由BSC落實，彌補NPO長期以來執行經營較弱的一環。 關鍵詞﹕非營利組織、平衡計分卡、營運績效、作業基礎成本系統 / Nonprofit Organizations, abbreviated as NPO, have been developed vigorously throughout the world in recent years. On such issues as Environmental Protection, Aid to Minority Groups, Education & Culture, Health Caring, and Spiritual Purification, NPO no doubt has become one of the most important driving forces to promote social conscience and the society progressing. Most of the NPO neither have the so-called bottom line on financial profits nor have the market mechanism, plus the lack of proper managerial tools, which easily leads an inefficient result. NPO, like many for-profit organizations are facing many severe challenges from the rapid changes in environment. As Dr. Peter Drucker concluded, it is even more necessary for NPO to have a better managerial system than Profit Organization has (Drucker, 1990). The Balanced Scorecard (abbreviated as BSC) has been implemented into big conglomerates, public sectors, and NPO in Europe and USA for many years, and proved to be a powerful integrating tool for strategic management and performance measurement system through many successful cases. BSC could help the organizations to focus the resources on strategy and execute the strategy properly to enhance the performance of the organizations. This research will design a BSC implementing model for a mid-size NPO, Taiwan Sunshine Welfare Foundation. The model will include strategy formation, planning, and executing. The findings from this research are as follows: 1. The strategic formation: Based on mission, the BSC SWOT and the strategic theories could be great tools for NPO to find out the best and workable strategies in the most important perspectives. These strategies will cover all the important stakeholders and a complete framework that is essential to success. Precise assumptions and logical argumentations characterize the nature of this strategy formation, which could support the clarification and review of strategies as well as the strategic learning. 2. The planning of strategies execution: The framework provided by BSC covers all the necessary elements and managing perspectives required for the successful execution of strategies. These strategic elements are connected each other with logical and cause-and effect relations, so they are easy to be verified, examined, and improved. Having been transferred to the daily activities of the employees, the strategies have great workability as well. 3. The application of BSC: Function-wise, the BSC complements with Activity-Based Costing, abbreviated as ABC, on the execution of strategies. While BSC establishes major execution framework, ABC provides accurate and in-time fundamental information from operation to verify the results of the strategies and improve the decision-making. The integration of these two tools could enhance Sunshine’s operational performance and the outcome of resources. This research has attempted to design an application model for NPO to implement BSC, and expects to assist NPO in transferring the great ideas to a real success and compensate the long-existed weakness in NPO operation. Key words: Nonprofit Organizations, Balanced Scorecard, operational performance, Activity-Based Costing