在2009年貝恩策略顧問公司調查世界各國管理工具使用及趨勢，其結果顯示「平衡計分卡」已成為十大重要管理工具之一，可見該項管理工具已在世界各地廣泛流傳與運用，然而Schneideman(1999)即指出絕大多數公司之平衡計分卡係失敗不符合當初之預期；另外Kaplan(2004)教授亦指出只有不到一半的公司真正發揮了平衡計分卡最大的威力，故如何成功導入平衡計分卡並發揮功效將為我們關注之議題。本研究係以Kaplan & Norton(2004)所提出之策略核心組織之最佳實務為架構，將以跨個案研究之方式，比較分析三家個案公司推行平衡計分卡時，各成敗因素項目之實際執行情況及其影響；另外針對國內已推行或擬導入平衡計分卡之企業進行問卷調查，初探國內成敗因素之理想情形與實際情況，俾做為後續研究與實務運用時之參考依據。 / By 2009, a study conducted by Bain & Company on management tools stated that Balanced Scorecard has become one of the top 10 tools globally. The result indicated that Balanced Scorecard has been widely implemented in practice. However, earlier studies (Schneideman 1999; Kaplan 2004) found that the vast majority of so-called Balanced Scorecards fail over time to meet the expectations of their creators. We will focus on how to implement Balanced Scorecard successfully. This study was applied by the Best Practices of a Strategy-Focused Organization initiated by Norton & Kaplan (2004). It uses cross-cases study method and analyzes the critical success factors of the Balanced Scorecard implementation. Also, the study conducts survey over businesses in Taiwan to investigate the differences between ideal and practical situations of the Balanced Scorecard implementation.