This paper adopts a Balanced Scorecard conceptual model, further uses the Factor Analysis, and ANOVA method approach, to empirically measure the strategic position and tour manager performance of travel agencies. The theoretical model identifies an underlying variable construct, financial, customer, internal process, and innovation & learning perspectives which combine traditional subjective or objective measures with operating measures of tour manager performances and the relationships between strategic positions of travel agencies. Those findings of the study provide innovative quantitative methods for measuring the tour manager performance. The results provide an in-depth understanding into the low-cost and differentiation strategy of tour manager performance measure model. According to this research, Taiwanese travel agencies consider 4 financial, 4 customer, 5 internal process, and 5 innovation & learning perspective indicators of tour manager performance measurement which also have relationships with strategic position. Finally, the paper proposes an optimal model that matches the essential needs of low-cost and differentiation strategic development and overcomes the traditional tour manger performance measuring shortcomings.