資訊與技術的快速發展帶動全球各產業的進步，同時形成激烈的競爭環境，如何在這樣的環境有效的分配內部資源與能耐以求脫穎而出為當今企業的重要課題。本研究的主要目的為建立一套協助企業制定資源能耐分配策略之模型，將企業能耐轉換為常用的四項平衡計分卡管理指標，再依據契約理論分別建立此四項指標的損益效用函數，其中的損益參考點以模糊語意函數呈現且於訪談過程中求得，並加入需求門檻限制式以建構能耐配置契約模型。依契約模型分別針對四項平衡計分卡指標進行策略分析與績效評估，應用資料包絡績效分析法來評估各能耐分配策略之於平衡計分卡指標的相對效率，以提供業界作為參考。
本論文之研究成果提供企業一套衡量適當資源能耐分配之策略參照標準，此模型以常用的平衡計分卡四大構面做為效用評估指標以確保策略之彈性與綜觀，並且透過模糊語意量表讓企業得以自行預測參考點，提高模型彈性使其可依據不同時間、階段或企業目標調整參照基準，更加入資料包絡法、差額分析、參考集合分析與敏感度分析來協助公司了解能耐分配策略之效率與改進方向，因而此套研究方法及模型可運用於各種不同的環境、時間階段與產業類別。

The rapid development of information and technology promotes the progress of various industries around the world. Under circumstances with intense competition and uncertainty, companies must allocate their resources and capabilities effectively. The aim of this article is to construct a comprehensive model to help corporates formulate resource allocation strategies. In order to ensure the comprehensiveness and diversity of research, corporates’ capabilities were converted into the four indicators of balanced scorecard as utility measurements. This article also combined contract theory with fuzzy theory to construct the objective model, allowing companies to predict their own reference points of their future utility. In addition, all result strategies were ranked by their relative efficiency using data envelopment analysis. Furthermore, a case of Company A was presented in this article as an example.

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