知識經濟時代，因為資訊科技快速的進步與普及，使得知識的分享與交流變得非常的便利與迅速，造成企業競爭的優勢與差異不斷的縮小，極可能在短時間內便因競爭對手的成長，而喪失了競爭優勢。企業面對如此激烈的競爭環境，在資源有限的情況下，如何將企業資源做有效的運用，發揮最大的成效，來達成企業持續獲利與成長的目標，已成為現今組織所面臨的重要管理課題。 所以在知識經濟時代，智慧資本是企業持續保有競爭優勢的關鍵因素。本研究擬以國內一家上櫃的電子公司為研究對象，探討企業如何在資源有限的條件下，藉由內部管理機制的研討，找出企業的核心價值與競爭力－智慧資本，並建立一套「智慧資本的報導與管理機制」，來創造與累積企業所需的「策略性智慧資本」進而修正與制定「企業策略」，以提升策略的品質及提高達成企業策略的可靠度。 本研究採個案研究法，再輔以問卷調查分析，以取得較客觀的資訊。本研究目的，希望運用個案公司現有的核心競爭優勢，來研討及制定個案公司未來的發展策略，並藉由「平衡計分卡」與「智慧資本」的理論與觀念架構，建立個案公司策略性智慧資本的內部報導機制。研究結論如下： 一、可藉由策略形成系統之分析架構，來擬定公司未來發展的策略。 二、可藉由「平衡計分卡」與「智慧資本」的理論架構及問卷的統計分析，來確 認公司為達成未來發展策略所需的策略性智慧資本項目。 三、為使資訊使用者瞭解公司智慧資本報導的內容與策略具有密切的關聯性，報導內容應包含公司未來發策略的主要內容，以有助於公司策略目標的達成。 關鍵字：智慧資本、策略、平衡計分卡、策略性智慧資本、智慧資本內部報導。 / In the era of knowledge-based economy, sharing and exchanging knowledge has become extremely convenient and fast due to the progress and popularity of information technology and such situation has continued to shorten the distance of competitive advantages and differences among enterprises. It is very likely that an enterprise will lose its competitive advantage within a very short time because of the growth of its competitors. When enterprises are facing such keen competitive environment with limited resources, how they may utilize those resources effectively and maximize their outcomes in order to achieve the goal of constant profits and growth for the enterprises has become a critical management issue that each organization faces today. Therefore, intellectual capital is the key factor for enterprises to continuously maintain their competitive advantages in the era of knowledge economy. This study plans to look closely into an over-the-counter electronic company in the country to discuss how an enterprise may locate its core value and competitive power – intellectual capital under the condition of limited resources and through consultation of its internal managerial mechanism to establish a set of “Report on Intellectual Capital and Managerial Mechanism” to create and accumulate what “strategic intellectual capital” an enterprise requires and to further modify and set up its “enterprise strategy” to enhance the quality of the strategy and its reliability of fulfilling the enterprise strategy. This study adopts case study method and is assisted with questionnaire survey analysis in order to obtain more objective information. The purpose of this study is to bring the case company’s current core competitive advantage into discussion to establish its future development strategy, and through the theory and conceptual framework of “Balance Score Card” and “Intellectual Capital” to construct its internal report mechanism in terms of the strategic intellectual capital. The research conclusion is as follows: 1) A company’s future development strategy may be planned through the analytical framework of the strategy forming system. 2) Through the theoretical framework of “Balance Score Card” and “Intellectual Capital” and the statistical analysis of questionnaire, the items of strategic intellectual capital that a company requires for achieving its future development strategy may be confirmed. 3) In order for information users to understand that there is close relationship between the contents of company’s intellectual capital report and its strategy, the report contents must include major descriptions on company’s future development strategy to help achieve the company’s strategic goal. Keywords: Intellectual capital, Strategy, Balance Score Card, Strategic intellectual capital, Internal intellectual capital

現行平衡計分卡之建立於公私部門充斥，但是針對人力資源領域往往著墨較少，而人力資源是發展組織效能及組織潛能之最佳利器，故一個良好的人力資源績效衡量工具發展確有迫切之需要。 平衡計分卡與策略地圖是由哈佛商學院教授柯普朗（Robert Kaplan）與實務界的管理顧問諾頓（David Norton）共同發展出來的一套管理工具，其設計原意係為了提供績效衡量問題的解決方案。本研究主要仍以Kaplan & Norton (1992) 所提出之平衡計分概念出發，爰引Brian et al.三人所建構之人力資本計分卡，以及Huselid et al.三人所建構之員工計分卡模式，並參考美國和我國現行人力資本衡量措施，除了建立一套專屬公部門人力資本領域之平衡計分卡，以追求更正確的績效成果。 最後，因應公部門特殊需求，本研究企圖提出一套適合政府機關特殊需要之人力資本衡量措施，因應現行政府機關特性，建置屬於政府機關屬性之人力資本計分卡發展模式，以職能規劃、人員遴用與甄補、員額規劃與配置、績效管理、人員給與支持以及組織學習等六大構面，建議從策略、執行與結果三大階段衡量政府機關行動，並透過建立各項評估量表和修正方案，使政府部門得以結合組織成員、策略與績效目標的前提下，透過各式量表之建立，使政府機關評估績效時，提供更全面且前瞻的思考，並將整體政府競爭力更臻於至善。

2001年「美國九一一事件」後，國際組織多次提高航空保安標準，機場安檢措施愈趨嚴格。處在國際反恐情勢中，航空警察局要接受嚴峻的挑戰，但也同時面臨財政收支、組織員額、員警升遷等困境。如何運用有限資源，提升機場安檢功能，是航空警察局當前重要課題。 　　平衡計分卡在1992年首先由Robert S. Kaplan and David P. Norton提出後，即受到各界矚目。它具有：策略管理、溝通告知、學習回饋和績效衡量等特性，可以協助組織彌合策略規劃與策略實施之間的斷層，使策略的執行更為成功，為組織創造綜效。 　　本文主要運用深度訪談法，以瞭解航空警察局主管對安檢工作的期待，分析詮釋機場安檢策略性目標，據以建構出境安檢策略地圖，並導入平衡計分卡。藉由平衡計分卡策略管理工具，運用其整合組織資源和聚焦關鍵性成功因素的功能，發揮策略執行力，提升機場出境安檢綜效。 　　研究發現航空警察局主管對平衡計分卡大多相當陌生，學術界對其認知似有誤解。安全和便民是可以兼顧的，航空警察局今後值得努力的方向，包括：充裕和彈性運用的財務、可靠的儀器與合理的作業、員警升遷有望和專業素養。平衡計分卡可以整合行政機關，做為行政機關和民意機關溝通的橋樑。 　　關於值得後續研究的內容，包括：機場安檢相關的工作、機場安檢執行權責歸屬、和機場安檢有關的因素、檢查時機的界定、安檢工作和其他檢查項目的釐清、出境安檢平衡計分卡其他構成要件等。 / International Civil Aviation Organization has been overtly modified the standard of the airport screening several times since the wake of the 11 September 2001 Tragedy (also known as 911 accident). Ever since almost all airports’ authorities take more harsh measures to tighten up their security check. At the trend of antiterrorism, the Aviation Police Office currently faces not only tough challenges from outside but also some inner dilemmas such as budget deficit, organization renovation and understaffed, promotion, to name just a few. Under such difficult situation, how to utilize the finite sources to obtain the maximum performance of screening should be the top priority concern for the Aviation Police Office. It has been the cynosure in all circles of world since Robert S. Kaplan and David P. Norton introduced the Balanced Scorecard in 1992. The contains of the Balanced Scorecard is composed of strategy management, notice of communication, feedback of learning, and evaluation of performance, etc. It is able to help us to narrow the gap between the strategy planning and the strategy enforcement, and makes the strategy work be easy done. Finally, it is going to create the best synergy for organization. This dissertation mainly applied the “in-depth interview” method and adopted the Balanced Scorecard simultaneously in order to reach the follow results. Such as: to realize what’s the expectation of the chiefs those who are charged with security check, to interpret the strategy’s goal of the airport screening, and to draw a Strategy Map for the future outbound screening. By using the tool of the strategy management of the Balanced Scorecard is able to integrate organization’s resources, then focuses on critical functions to expand the executive enforcement and create the best synergy of screening. This study has found two facts which that most chiefs of the Aviation police Office don’t have the faintest idea about the Balanced Scorecard, even through academic fields seem like to be some misunderstanding over it. Actually, both the security demands and the facilitation demands are well compatible. Under this premise, the Aviation Police Office should make efforts to let those demands be met from now. There some ways are feasible to be adopted such as: to allocate more budgets and allow to consume flexibly, to procure more sophisticated screening equipment and set standard of procedure to follow, to widen the promotion channel and enhance professional capability, etc. The Balanced Scorecard could be adopted not only to integrate the administration sectors but also to be the bridge between the govern ment department and the representative department. There still left a lot of issues behind which are worthy of us doing further research, just name a few as below: What job is interrelated with airport screening? Which authority should take the responsibility and accountability of airport screening? Which factors are related to airport screening? When is the timing of screening and how to define it? What’s the difference between scr- eening and security check? Whether the Balanced Scorecard has other functions could be applied over the outbound screening?

工作中，我們常常可以發現主管與員工對於工作上有著不同的看法，這些差異不僅會影響主管與員工之間的關係，同時也會對組織績效產生影響，為重視職務角色對於公司績效衡量認知差異的影響，並增加衡量指標的多元面向，本研究期藉由導入平衡計分卡的概念，兼顧組織績效評估的均衡性。爰此，以平衡計分卡之四項構面探討職務角色對於港務公司主觀績效指標之認知差異，輔以績效指標之重要性-滿意度分析，針對各構面的指標進行剖析。 本研究以臺灣港務公司高雄港務分公司員工為填答對象，依照人員資位進行抽樣，總計發出350份問卷，共回收290份問卷，有效回收率為83%。採用量化分析方式，以LISREL進行量表之驗證性因素分析，並採用T檢定、單因子變異數分析(ANOVA)與重要性-滿意度分析(IPA)驗證各研究假設。 根據實證分析結果，本研究獲致以下四項主要結論：(1)擔任主管員工於知覺績效指標重要性認知程度高於非主管員工；(2)擔任主管員工知覺實際實施表現感受之滿意度高於非主管員工；(3)知覺績效指標重要程度與實際實施表現感受之滿意度有顯著相關；(4)不同職務角色知覺績效指標重要程度與實際實施表現感受之滿意度有差異。 本研究提出管理建議如下：於組織面可朝向(1)暢通決策管道與資訊透明化、(2)促進交流與溝通的開放、(3)朝向創新與彈性的制度設計、(4)改進人事制度、(5)檢討績效考評制度及(6)鼓勵單位間的相互合作；於員工層面應關心員工的適應情形與人際互動，增進組織認同感。 / In daily work,we can find that manager and staff have different opinion very often.This difference will not only affect the relationship between each other but also the working performance.To emphasis the different coginition of organizational performance evaluation by managerial role,and add the different dimention of performance indicators,this study use Balanced ScoreCard to make the organizational performance evaluation more balance.Therefore,the study will find out the coginition of state-owned enterprises perceived performance by managerial role in the perspective of BSC.Futhermore,we can through Importance- Performance Analysis to analysis the each dimension of BSC. This study is a case from TIPC,Port of Kaohsiung , The participants of the present study were employees and managers chosen by position in the company.Send out 350 questionaries,and 290 is returned,the responded rates is 83%.Confirmatory factor analysis was applied to examine the construct validity of adopted measurement instruments and T-test,ANOVA,IPA was employed to test the hypotheses. The main findings show that: (1) managers feel the performance indicators are more important than employees.(2) managers feel the performance indicators are more satisfied than employees.(3) the performance indicators’ importance and satisfication are significant relevance.(4) the performance indicators’ importance and satisfication will have different coginition by managerial role. Finally,few practical recommendations were made : from organizational perspect (1)open the decision making procedure and imformation.(2) letting the communication and exchange more often.(3) institution rules toward more innovate and flexible (4) change the personnel institution.(5) reviw the performance appraisal.(6) encourage sectors work together; from employee perspect:care about new staffs’ adapt situation and relationship,raising their organizational commitment.

企業管理工具在市場上琳琅滿目，但也是影響企業競爭力的核心要素。管理工具（各種規章制度、目標管理、績效考核、員工職業發展規劃、ISO9000質量管理標準體系等）對實現組織運行的穩定性、規範性有獲得較高的效率且有明顯的推動作用。管理工具例舉如:企業戰略工具，領導力工具，人力資源工具，銷售與營銷工具，運作管理工具，金融財務工具，事業規劃工具. 管理會計是依照現行現象產生數據來做管理依據.其中以平衡計分卡（Balanced Scorecard, BSC）為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。但管理會計推廣及執行到位並成功運用者更為少數。本研究將以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期及策略地圖的產出過程。 本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，依照過程來顯現策略地圖的產出，部門溝同平台的建立，勾畫出公司體系的共同語言，建立共同的目標，已達到事業推廣的策略行為. / Lots of management tools on the market , they are also the key element to affect the Enterprise competitiveness . Management tools ( Regulations , Goal Management , Performance Assessment , Career Management , ISO9000 quality management system , and so on ) enhance the efficiency in the stability and standard of organization management and also has obvious promotion . Management tools ex: Enterprise strategy tool , Leadership tools , Human resource tool , Sales and marketing tool , Operating tool , Financial tool, Carrier Management tool . Management accounting is based on the data occurred by the current condition . The balanced scorecard ( BSC ) is acknowledged to be the most powerful management tool and also starts to be noticed by the enterprises in recent years . But only few people can promote and implement it successfully . This thesis conducts a case study of an EMI components manufacturer implementing the balanced scorecard and forming the strategy map . The steps of implementing the balance scorecard include analyzing demand , planning project, forming strategy , instituting strategy map , designing KPI and scheduling actions. Following these steps to institute the strategy map , establish the communication platform between departments , form the common language , set the same goal to achieve the strategy of the business extension .

就業安定基金（就安基金）屬於政事型基金的特種基金，為勞委會促進國民就業各項舉措的重要經費來源。國內因近年來受到全球經濟不景氣及金融海嘯之影響，企業關廠歇業、政府財政收入減少以及失業率居高不下，對促進國民就業經費需求迫切，也使就安基金經費的運用效益更顯重要。以任務編組附設在勞委會職訓局下的就安基金管理會，肩負有效運用管理就安基金的經費的責任，其現有組織的功能是否能充分發揮，達成任務，值得關切。 本研究針對就安基金管理會組織運作與管理機制、就安基金經費分配妥適性以及就安基金運用效益等議題進行深入探討。本文結合採用文獻探討、次級資料蒐集及個案深度訪談等研究方法，對就安基金之運作與績效評核制度之現況及其面臨的管理議題進行分析。現況分析之主要結果如下： 一、 就安基金之經費執行與成果和上級之使命、願景及施政目標的關聯性有待強化。 二、 就安基金管理會屬任務編組，組織層級低且欠缺專責經營團隊。 三、 就安基金經費運用符合法定設置目的，惟較欠缺中、長程之規劃，資源分配模式有待調整。 四、 就安基金之績效評核機制與績效衡量指標，欠缺考量非財務性之領先指標及顧客回饋指標，無法有效指引成員朝向使命達成的方向前進。 就前述研究結果，本研究嘗試引用平衡計分卡之觀念與精神，對於附設於政府組織下之就安基金管理會，提出建議性之績效評估及管理架構與策略地圖，以作為協助就安基金管理會建構「以策略為核心」運作機制與績效管理之參考。 / The Employment Stabilization Fund (the Fund) is a special fund under the category of governmental funds. The Fund has been an importance resource for the Council of Labor Affairs in promoting domestic employment. The economic downturn and financial tsunami in recent years has severe impacts on Taiwan’s economy. Th shutdown of companies has resulted in the decrease in sources for funding from taxation for government and an increase in domestic unemployment. The Management Council Employment Stabilization Fund (the Management Council), formed as a task force under the Bureau of Employment and Vocational Training, the Council of Labor Affairs (the Bureau), is responsible for the performance of the Fund. As an important resource for promotion of domestic employment, the effective and efficient use of the Fund is essential. Using a case study approach, this thesis analyzes the operation and performance related issues with respect to the Fund. Literature review, the collection of secondary data and in-depth interview has contributed to findings in this study. The major findings of the current operation and management of the Fund are as follows. 1. The linkage between the allocation of funding and mission and policy of the Bureau needs to be enhanced. 2. Operation team should be formed with a higher hierarchy for the Management Council. 3. The allocation of funding is in compliance with the designated uses of the Fund. However, the mid-range and long-range planning is also required to enhance a more effective and efficient use of the Fund. 4. There appears room for improvement of performance management system. Non-financial leading measures such as feedback indicators from service recipients of the agency is not included in the current evaluation system. Based on the findings above and the concepts of the balanced scorecard, this thesis provides a performance management framework for the Fund. The suggestions include a better link between the use of the Fund and the mission of the Bureau, the operation and management action strategy of the Management Council, and the strategy map for the Fund.

生技產業為典型知識產業，同時也因醫藥研發的突破，而使國人受惠享受健康的生活，惟因與人類健康相關，涉及複雜的知識領域、道德倫理、法規管理、產業合作及商業化等過程。近年來國內新設生技公司莫不以開發新藥為職志，且都有其獨特經營哲學與營運模式來達成其企業終極目標。 本研究以國內開發新藥的生技公司為研究對象，採個案研究方法透過分析個案公司之過去策略發展，實地訪問經營團隊以描述策略形態及勢態，發展策略地圖及平衡計分卡四大構面具體內容並進而以相關係數驗證各策略衡量指標與策略目標間之關聯性，最後試圖連結PwC企業價值報告中價值平台，據以建構個案公司內部策略態勢與策略管理報導。 本研究之主要研究結論包括： 一、 個案公司已有明確的企業願景，亦已積極分析未來的策略形態，除定期性財務資訊外，應系統化建置一策略管理報導，使組織資源聚焦，形成共識，改善組織策略執行力。 二、 經由驗證相關分析，現階段策略形態的部分衡量指標間呈現顯著正相關，亦有大多數衡量指標因產品商品化時間過長尚無明確關聯，故個案公司應持續追縱現行策略衡量指標因果關聯狀況。 三、 個案公司可運用內部策略管理報導具體呈現策略活動執行結果，建立評估策略目標達成程度之價值管理報表，成為內部策略檢討會議之共同基礎，利用策略思考、澄清與共識之達成。而長期系統化之分析比較，除可提供更具攸關內部價值報告及管理資訊外，亦可作為外部報導企業價值資訊的基礎。 / Pharmaceutical industry is a typical knowledge industry. At the meantime, people can enjoy healthy life because of the breakthrough of medicine research and development. However, this industry is closely connecting to human health, thus there are various and complex domains involved, including knowledge, ethics, laws and regulations, collaboration of industry and commercialization, and etc. In recent years, local newly established pharmaceutical companies set their goals in developing new drugs, and have their own unique operating philosophy and operating models in order to reach their ultimate corporate goals. The object of this study is a local new drug developing pharmaceutical company. Through the analysis of strategic development of the past based on the methodology of case study and describing strategic posture and strength via interview with the managing team, the strategic plan and contents of four scopes for balanced scorecard are developed. Further, the relationship between strategic measurement indicators and strategic objectives are verified through correlated coefficients. And lastly, linking to the value platform of PwC Corporate Value Reporting in order to construct internal strategic move and strategic managerial reporting of the case company. The conclusions of this study including: 1. Case company has clear business vision, and is actively analyzing future strategic form. In addition to periodic financial information, the case company should construct a strategic managerial reporting in order to focus organizational resources, draw consensus, and improve organizational strategic executive. 2. Based on the correlation coefficient analysis, there is positive correlation among partial measurement indicators of current strategic posture. However, there is no clear correlation for most of the measurement indicators due to long span for product commercialization. The case company should continuously follow up the correlation for current strategic measurement indicators. 3. The case company can apply its internal strategic managerial reporting to specifically present the results of its operations, and establish value managing statements for assessing the achieving of strategic targets, to formulate the common basis for internal strategic review meeting, and utilize strategic thinking, clarification and reaching of consensus. In addition, long-term systematic analysis and comparison can be used not only for more relevant internal value reporting and managerial information, and be the basis for external corporate value reporting.

摘要 近年來，社會福利機構在政府部門的評鑑及非營利組織的責信要求不斷增加下，機構的經營績效已成為極受關注的焦點，若要確保機構的服務品質和目標的有效達成，組織需要不斷地自我檢視，持續改善與成長。然而，主管機關評鑑對機構的影響力為何？對機構在經營績效上有多少幫助？除了外部評鑑外，是否有其他管理機制來協助機構制定經營策略與管理作為，藉此提升機構的經營績效，以達成機構的願景與使命。 平衡計分卡是一套策略性績效管理工具，在企業界使用多年，均獲得良好之成果；原創作者認為對非營利組織更加具有效用，它不單只可以作為組織的績效衡量工具，更可將相關指標聚焦於組織策略，幫助組織在經營管理上更有效能。 本研究試以平衡計分卡之精神及架構；透過次級資料分析法、深入訪談法及多重個案分析法，探討台北市四家兒童及少年安置及教養機構（育幼機構）的經營管理作為符合平衡計分卡精神之程度，以驗證平衡計分卡之精神作為育幼機構策略性績效管理工具之適用性為何？倘若組織之經營管理作為兼具財務、顧客、內部流程及學習與成長四大構面的均衡發展，愈能聚焦於組織策略，且彼此之間連結密切良好，其經營績效應具有更良好的成果；依其經營績效表現程度之差異作為依據，若經營績效較優者，其經營管理作為符合平衡計分卡精神程度越高時，則表示平衡計分卡精神適用於育幼機構。以下為本研究之結果： 一、 研究發現： （一） 全部機構在經營管理作為上均具有平衡計分卡四大構面之精神去執行業務。經營績效越優者，其經營管理作為符合平衡計分卡精神程度則越高。 （二） 主管機關評鑑內容也有納入平衡計分卡之精神，但在機構的使命及策略方面較為缺乏。 （三） 經訪問結果顯示，個案機構負責人均認為平衡計分卡之精神適合育幼機構作為策略性績效管理工具；另一家機構認為可以吸取它的精神，惟績效衡量指標則因機構使命及願景的不同而需要另行訂定。 二、 研究結論： （一） 平衡計分卡之精神適用於兒童及少年安置及教養機構，惟各構面之績效管理要素不盡相同。 （二） 平衡計分卡可作為兒童及少年安置及教養機構整體性的績效管理工具。 （三） 由於大部分機構的財務均仰賴外界的支援，所以在顧客構面必須要考慮捐助者構面，在管理作為上有所衡量，以吸引捐助者的資源及授權。 三、 對後續研究之建議：本研究只就平衡計分卡之精神對育幼機構在經營管理之適用性進行初步探討，其結果雖然是正面的，但仍有待各界先進以其他研究方法加以深入研究，使平衡計分卡適用於育幼機構之理論更加完備。 關鍵詞：非營利組織、安置及教養機構、平衡計分卡、績效管理、策略管理。 / 無

近十年來，平衡計分卡（Balanced Scorecard）在全世界廣為流行，掀起企業導入的熱潮，也引起學術研究的興趣。平衡計分卡普遍受重視的原因之一在於提升經理人員策略認知。本研究主要探討平衡計分卡在策略溝通上之效益，運用在組織溝通領域的資訊豐富理論（Media Richness Theory），及該理論中模糊度（Equivocality）與媒介選擇（Media Match）之概念。首先，本研究測試平衡計分卡在其架構下轉化策略的效益。其次，本研究將經理人員依照有無參與平衡計分卡設計分為兩組，分析經理人員在有（無）設計平衡計分卡經驗下，如何選擇溝通平衡計分卡的媒介。最後，本研究同時檢視平衡計分卡在策略溝通上的效果。本研究的資料來自於一家推行平衡計分卡多年的汽車經銷商，且該公司約有三分之一的人員參與過平衡計分卡之設計。 分析的結果顯示：(1) 透過平衡計分卡的架構，策略被轉化成一般營運的語言; (2)有設計平衡計分卡經驗的經理人員選擇較豐富的媒介(Rich Media)來溝通較模糊的平衡計分卡內容，選擇較貧乏的媒介(Lean Media)來溝通較清楚的內容，無推行平衡計分卡經驗的經理人員則沒有此效果。另外，分析結果顯示，與無參與設計的經理人員相比，有參與平衡計分卡設計的經理人員擁有較清楚的策略認知，及深入策略之落實度。 / During the recent decade, the balanced scorecard (BSC) is wide-spread all over the world, and not only attracts companies’ implementation, but academic research as well. BSC is featured as a strategy communication device that is capable of increasing managers’ strategic awareness. The study mainly focuses on the benefits of BSC’s strategy communication with the appliances of the constructs of unequivocality and media match in Media Richness Theory (MRT), one of theories in organization communication field. First of all, the study tests the BSC’s effect upon translation of strategy in its structure. Secondly, managers are sorted into two groups based on their (non)involvement in BSC-designing, and the study analyzes how each group selects media to communicate BSC messages. Finally, the study examines the benefits of BSC’s strategy communication. Data are from a vehicle dealer that implemented BSC for years and, about one third managers in case company participated in designing BSC. The specific results show that (1) in BSC’s structure, the strategy is translated into operation terms; (2) managers who are involved in designing BSC match rich media with ambiguous BSC elements, and lean media with clear element, but this selection does not hold for the noninvolved. Also, the results indicate that, compared with managers without BSC-designing experience, those who have BSC-designing experience have clearer strategic awareness, which improves the execution of strategy.

本研究以某醫院為例，探討議題如下： (一)個案醫院導入平衡計分卡之需求、過程以及所遭遇之問題。 (二)將層級分析法(Analytic Hierarchy Process, AHP)與平衡計分卡指標權重設定相結合，以釐清多重指標之下，各個指標之相對權重關係，避免過多指標對指標管理造成混淆的抵銷影響。 分析結果顯示：個案醫院護理部門平衡計分卡五大構面中以學習與成長構面為最重要，顯示個案醫院護理部門對專業知識的重視。此外，平衡計分卡各構面之策略性衡量指標以顧客構面之住院病人整體滿意度策略性衡量指標權重最高，其次依序為學習與成長構面之舉辦護理使命共識營參與人數、內部流程構面之病房危機應變作業完成率、社會承諾構面之安寧照護推廣活動、財務構面之未達使用件年限之財產報銷金額占總報銷金額之比率。 / This study uses a medical center in Taiwan as a case study subject, and discusses the following issues: 1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels. 2. Integrating Analytic Hierarchy Process (AHP) with balanced scorecard to clarify the relative weighting relationship among different strategic measures. The balanced scorecard performance measurement system of the subject hospital includes twenty-four strategic measures. The study adopts Analytic Hierarchy Process approach to solve the measurement problems from the nursing department of the subject hospital. The results show that the learning and growth dimension was the most important factors to achieve the strategic goal of the subject nursing department. Besides, customer satisfaction measure received a weight of 8.940% out of the twenty-four measures, which means that the nursing department members consider the customer satisfaction measure as the most important measure, so the strategic action plan for the customer satisfaction should be implemented first.