隨著人口快速的成長，人們對食品的需求日益俱增，使得食品的生產面臨諸多挑戰，其中又以水產品深受消費者青睞，而為了滿足消費者對水產品的需求，近年來從事漁業工作的人數逐漸增加，但隨著消費意識抬頭，對於菜色與服務要求更加講究，再加上從業者眾多以及新冠疫情等影響，使其市場競爭更加激烈，進而讓臺灣水產養殖業者經營不易，如此迎面而來的問題與挑戰，水產養殖業者應如何突破與維持競爭力已是刻不容緩的重要問題。
本研究以Y水產公司作為研究範圍，透過平衡計分卡相關文獻設計出四大構面評估指標建立Y水產公司營運模式績效評估系統，並以Y水產公司同業10名水產養殖業專家作為研究對象，再以修正式德菲法之專家問卷彙整專家意見後，透過敘述性統計分析評估平衡計分卡四大構面各項評估指標之重要性，並依據所計算的平均數排序，期望能透過分析結果繪製Y水產公司營運模式績效評估系統之策略地圖。
研究結果顯示整體排序前七個評估指標依序為「營業收入」、「員工教育訓練」、「財務控管能力」、「營業成本」、「產品資料庫管理」、「員工專業技能」及「員工滿意度」等評估指標對於Y水產公司在建構營運模式績效評估系統上具有一定的影響程度，且為重要關鍵評估指標。

With the rapid growth of the population, people's demand for food is increasing, which makes food production face many challenges, among which aquatic products are highly favored by consumers. To fulfill these needs, the number of people working in the fishing industry has been increasing in recent years. However, in the wake of consumer consciousness, brought the demand for more sophisticated dishes and services, along with numerous industry practitioners, and the impact of the COVID-19 epidemic have all amped up the competition in the market, making times difficult for Taiwan's aquaculture industry. Facing such challenges, how aquaculture industries should breakthrough and maintain competitiveness is an important issue that cannot be delayed.
In this study, with Aquaculture Company Y being the research scope, the four major components of the assessment indicators were designed through the relevant literature of the Balanced Scorecard to establish the performance evaluation system for the operation mode of Aquaculture Company Y. Ten aquaculture experts from the same industry as Aquaculture Company Y were used as research subjects, and the experts' opinions were compiled through a modified Delphi method questionnaire.The importance of each evaluation indicator in the four components of the Balanced Scorecard was evaluated through narrative statistical analysis and ranked according to the calculated average. The results of the analysis were used to create a strategic map for the business model performance evaluation system of Aquaculture Company Y.
The results of the study showed that the top seven evaluation indicators in the overall ranking order were “operating revenue”, “employee education and training”, “financial control capability”, “operating cost”, “product database management”, “employee professional skills”, and “employee satisfaction”, such evaluation indicators have a certain degree of influence on the construction of the performance evaluation system of the operation model for Y Aquaculture Company, and are important key evaluation indicators.

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