近年來，平衡計分卡(Balanced Scorecard, BSC)以其策略管理能力，已成廣受企業採用的管理工具。然而企業在實施平衡計分卡之初期時常面臨推行上的困難，這些困難包括由於與會人員時間與距離限制所造成的高會議成本，以及績效衡量指標訂定上的缺失，例如指標數目過多或不足以致無法適切連結指標與策略或者甚且指標之訂定與策略間缺乏因果關係導致平衡計分卡之失敗。為了解決上述問題，本研究推出一資訊系統以協助企業訂定其平衡計分卡績效衡量指標。本系統結合網路群體決策模式與品質機能展開(Quality Function Deployment, QFD)工具來引導平衡計分卡之指標訂定會議流程。其中，網路群體決策的環境可以免除與會人員時間與距離上的限制，而品質機能展開工具則可協助訂定過程中強化指標與策略間之因果關係。

Balanced scorecard (BSC) was well-known for its strategic management and was widely used by enterprise in recent years. However, when implementing BSC, some significant problems popped out: (1) high conference costs due to frequent assembly of participants who have varied time schedule and are geographically distributed at different locations, (2) either too many or too few indexes are formulated so that they are unable to focus efforts on achieving company goals, and (3) failure in effectively linking indexes to strategies due to the lack of causal relationship between indexes and strategies. To solve the aforementioned problems, this research develops an information system to enhance the formulation of BSC performance indexes for enterprise. This system, combined with Web-based Group Decision Making and Quality Function Deployment (QFD), sets up the detailed process of conferences of building BSC performance indexes. The advantages of the proposed system include: the use of web-based conference eliminates the temporal and spatial constraints, and the QFD technique can enhance the causal relationship between indexes and strategies in the formulation process.

誌謝..................................................................I
摘要..................................................................II
目錄.................................................................IV
圖目錄..............................................................VI
表目錄.............................................................VII
第一章 緒論......................................................1
第一節 研究背景...............................................1
第二節 研究動機與目的.....................................3
第三節 論文架構...............................................5
第二章 文獻探討...............................................6
第一節 平衡計分卡............................................6
第二節 品質機能展開.......................................14
第三節 網路群體決策支援系統..........................18
第四節 結合品質機能展開與平衡計分卡及小結...20
第三章 系統架構.............................................22
第一節 系統架構及流程：................................22
第二節 系統功能及使用者權責..........................27
第三節 驗證系統有效性...................................33
第四章 系統展示.............................................35
第一節 討論階段.............................................35
第二節 投票決策階段.......................................39
第三節 四大構面整合決策階段..........................44
第五章 結論與建議..........................................46
第一節 結論與貢獻..........................................46
第二節 研究限制與後續研究建議......................48
參考文獻.......................................................49
中文部份：....................................................49
英文部分：....................................................50
附錄一 正式問卷.............................................53

圖目錄
圖2...........................................................................................15
圖3.1 系統架構..........................................................................23
圖3.2 系統流程..........................................................................24
圖3.3 QFD表(以財務構面，主席身分為例)....................................28
圖3.4 新增指標畫面(以財務構面，主席身分為例)..........................29
圖3.5 進行投票畫面(以財務構面，主席身分為例)..........................30
圖4.1 討論階段流程...................................................................35
圖4.2 以財務構面為例，系統初期(以主席身分).............................36
圖4.3 主席KEVIN新增指標後之畫面............................................37
圖4.4 經由各個成員所提出的衡量指標.........................................37
圖4.5 針對衡量指標「市場佔有率」討論之畫面............................38
圖4.6 投票決策階段...................................................................39
圖4.7 成員TOM之進入投票畫面..................................................40
圖4.8 成員TOM之投票表之決策..................................................40
圖4.9 成員資訊表......................................................................41
圖4.10 以主席身分、財務構面為例，計票畫面.............................41
圖4.11 以主席身分、財務構面為例，經由系統計算後結果QFD表...42
圖4.12 以主席身分、財務構面為例，該構面完成之畫面................43
圖4.13 四大構面整合決策階段....................................................44

表目錄
表2.1....................................................................10
表4.1 P公司之平衡計分卡衡量指標訂定結果.............45

中文部份
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6.褚秀敏，關鍵成功因素與績效評估制度關連性之研究-以郵局為例，國立台灣大學會計學研究所碩士論文，民國87年。
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