企業經營過程中面對組織轉型與創新策略擬定過程中，要如何「形成」創新策略並且有效「執行」創新策略，常常為各企業所面臨到之最大挑戰。而管理會計系統─平衡計分卡與SWOT-Scorecard之功能，即是幫助企業進行策略之初期形成至導入，不僅協助企業形成與聚焦策略外，同時落實策略之執行與績效追蹤。過去研究鮮少將平衡計分卡與農企業之經營進行結合，更少探討農企業如何形成較有效益之創新策略，因此本研究將結合SWOT-Scorecard與藍海策略、藍色經濟三者創新策略「形成」之工具與觀念，其後再運用平衡計分卡執行創新策略。 本論文採用個案研究方式進行，將探討台灣有機微型農業之經營困境與未來機會，並結合「SWOT-Scorecard、藍海策略、藍色經濟」等創新策略之形成工具與相關概念，與個案農場一同討論與研擬形成屬於台灣農業微型企業經營之創新策略。之後再透過「平衡計分卡」導入創新策略，藉由策略地圖之研擬落實策略在四大構面與各項指標。 / When business faceing the organizational transformation or in the stage of inovative strategies forming, the biggest challenges for most of the companies are how to form an innovative strategy and how to effectively implement the strategies to whole organization. However, Balanced Scorecard and SWOT-Scorecard are both serve the functions to help business manager to form new strategy and implement into organization. Not only these two management accounting tools help the company to focus on most important strategies but also company can track the KPI and performance. Previous studies rarely focus on the Implementation of Balace Scorecard in Agriculture industry. Moreover, rarely studies did research on how to help small agriculture business to form a new strategy. The research will implement SWOT-Scorecard, Blue Ocean strategy, Blue economy concept to form the new strategy. Later will use Balanced Scorecard to conduct the strategies into organization. The research was adopted in case-study method which will cover Taiwan organic agriculture miniature operating difficulties and future opportunities. By using SWOT-Scorecard system combine with Blue Ocean Strategy and Blue Economy concept to develpoe new strategy for the company. The innovative strategies then implement to the company by Balanced Scorecard system, the strategy map will use to help forming KPI wheich relalted to the strategies for the company.

台灣為了提昇總體的競爭力，將精緻農業訂為重要的經濟發展策略，期望由政府帶頭，創造下一波的產業契機。台灣的農業技術世界聞名，農民平均的栽種面積約一公頃，屬於小農制的國家，目前藉由成立區域性產銷班組織的方式來整合農戶，雖然可以降低成本及擴大產量，但並無法有效的解決產銷問題，因此導致農業的發展受到限制，產銷問題的發生在於產銷雙方缺乏企業化的整合者而導致資訊的不對稱，本研究希望能藉由對國內外蔬果類農產品產銷組織個案與國內農產品創新個案的分析，研擬台灣蔬果類農產品建立產銷商業創新營運模式的可行性及其策略。 本研究利用企業網絡關係 (S, Stakeholder Network)、關鍵資產 (P, Property Right)、活動能力 (A, Activity Capabilities)、市場結構 (M, Market Structure)，四個層面來分析國內現行蔬果類農產品的產銷體系個案，專業有機生產班、綜合經營班、集運中心，歸納出目前台灣農業發展的機會點與問題點，再與國外內產銷創新個案，包括：南加州果農合作社、紐西蘭奇異果營銷局、美國都樂公司、金三角蔬果運銷合作社、微熱山丘、佳美食品公司，進行個案綜合比較與分析，找出適合台灣蔬果類農產品的商業創新營運模式。 本研究發現：(1) 產銷組織之產權網絡關係會影響產銷市場的結構，透過產權的鏈結可以擴大農企業的競爭優勢；(2) 農企業的以整合者的定位有助於解決產銷雙方資訊不對稱的問題；(3) 農企業必需要行銷為導向來建構生產管理系統，能有效解決產銷問題；(4) 農企業必需以品牌與附加價值來增進企業獲利營運模式。 / In order to enhance Taiwan's overall competitiveness, let exquisite agricultural become an important economic development strategy. Hoping the government to take the lead, create the next wave of industry opportunities. Taiwan's agricultural technology is world known; farmers planted an average area of one hectare, considered small-scale farming system. Currently organized by the establishment of regional production and marketing approach to integrate farmers, although it could reduce costs and expand production, but not effectively solve production and marketing issues, therefore the development of agriculture is limited. Production and marketing issue occurs when both production and marketing were the lack of integration of enterprise which led to information uncoordinated. This study hopes by analyzing domestic and international produce production cases and marketing organization innovative. Develop Taiwanese produce production and marketing of agricultural products to establish the feasibility of commercial and business model innovation strategies. In this study, enterprise networking (S, Stakeholder Network), the key assets (P, Property Right), activity (A, Activity Capabilities), market structure (M, Market Structure), four dimension to the analyze domestic produce production and marketing system individual case, the professional organic production class, integrated management class, Cargo Center, summed up the current point of Taiwan's agricultural development opportunities and issues. within the production and marketing innovation with foreign cases, including: California Fruit Growers Exchange & Sunkist, Zespri International, Dole Company ,Goldern Triangle Company, Sunnyhill Incorporated, Chia Meei Food Group to conduct a comprehensive comparison and analysis of the cases, identify suitable business innovation business model for Taiwan's agricultural products.. The study found that: (1) network marketing organization of the property sales market will affect the relationship between the structure of the network can be extended through the property the competitive advantage of agricultural enterprises; (2) agricultural enterprises to integrate the positioning of both production and marketing to help solve the problem of information uncoordinated (3)agricultural enterprises must market build production-oriented management system, it can effectively solve the sales problem; (4) agricultural enterprises need to brand and value-added business model to enhance corporate profits.