本研究運用平衡計分卡觀點，建構金屬材料業供應鏈管理績效評估系統，本研究對象共計兩群，第一群為唐德材料科技股份有限公司的供應鏈夥伴，第二群為金屬材料業的財務與會計部門主管以及平衡計分卡領域學者專家。

本研究以平衡計分卡為理論基礎，經文獻探討法、問卷調查以及層級分析法進行實證分析，歸納出數點實證結論，分述如下：
1. 供應鏈管理績效評估系統共計8個績效指標，分別為：
 財務構面：獲利能力、經營能力。
 顧客構面：產品表現、顧客關懷。
 內部流程構面：營運效益、售後服務。
 學習與成長構面：外部成長、內部成長。
2. 平衡計分卡不僅是一個策略管理工具，亦可衡量金屬材料業策略實施後是否有效達成企業目標與願景。
3. 根據層級分析法得知，平衡計分卡4大構面以「內部流程構面」的重視程度最高。

This research focuses on construct supply chain management performance system for metal material industry by balanced scorecard perspective. The objects of this research have two groups: First are supply chain partners of technology progress incorporation. Second are managers of metal material industry and balanced scorecard domain experts.

After literature review then applied questionnaire and analytic hierarchy process to prove the results:
1. The supply chain management performance measurement systems have eight performance indexes including profit ability, conduct ability, products behave, customer care, operation benefits, after-care service, external growth and internal growth.
2. Balanced scorecard can be a measure tool of strategic management, and also can to gauge metal material industry whether achieve its goals and visions after apply strategies.
3. After analysis hierarchy process analysis, we find to think highly of internal business process perspective.

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