本研究將以平衡計分卡的四大構面來探討建構生產製造業的績效評估系統。研究將藉由文獻探討及問卷調查法來取得四構面的績效評估之準則，並更進一步探索各構面的重要性。
本研究將發放兩種問卷。其中一種問卷之對象為目前仍任職於生產製造產業的職員，另一種問卷之對象為對於生產製造業有相當程度認知與專業的產業專家們，藉由從專家所提供之寶貴資料,進行下一階段的AHP驗證。本研究一共發放了300份問卷，並且回收有效問卷185份，有效回收率為61.67%。
根據上述分析，本研究整合出幾項重要的結論，並且對生產製造產業有相當程度的貢獻。 結論如下:
1) 在財務構面中, 企業獲利能力和企業經營能力為兩個重要指標，此兩個財務指標可以反映出企業的績效，並且可以了解企業策略之執行是否對於企業的營利有所幫助及貢獻。因此，企業管理者透過績效衡量指標來評估企業的營運之好壞。
2) 在顧客構面中，服務滿意度和產品滿意度為兩個重要指標。在顧客導向的消費型態下，企業經營的重點將會放在如何快速、即時反應顧客之需求。換句話說，生產製造業唯有了解顧客內心的需求，並且提供最適當及優質的產品，才能達到好的滿意度。
3) 在企業內部流程構面中，營運效益和新產品開發能力為兩個重要指標。在微利時代的來臨和資訊透明化而產生激烈的市場競爭之影響下，企業要不斷地精簡其產品製作流程和有效控制不良率，才能保有產業競爭力。 此外在產品多元化的衝擊下，企業如何能夠掌握顧客的需求，並且開發出客製化的產品，將會反映在顧客的滿意度上。
4) 在成長與學習的構面中，員工的教育訓練及員工滿意度等兩項指標將會對於企業內部流程有顯著的影響。 企業最重要的資產除了生產KNOW-HOW以外，還要有具備專業能力的員工的努力，才能幫助企業提升其產業競爭力。
5) 根據層級分析之研究的結果得知，生產製造產業對於平衡計分卡之四大構面中，其中以「財務構面」之權重0.382及「顧客構面」之權重0.379被認定最為重要。

This study is based on the balanced scorecard perspective and constructing enterprise performance evaluation system in the manufacturing industry. The study had used research methods, both literature review and questionnaire collection method, to gather information and explore the degree of importance of four different perspectives.
Two types of questionnaire survey were distributed to selected participants. One type of questionnaire was given to employees who currently work in the manufacturing industry and another type of questionnaire was given to experts who know manufacturing industry well in order to provide with valuable data for further AHP analysis. Total of 300 questionnaires were giving out and 185 valid questionnaires were collected with valid recovery rate of 61.67%.
The result of the study has shown some important conclusions and can be very useful for manufacturing industry. Conclusions are as follows:
1) From the view of financial perspective, both organization profitability and organization management are important indicators. These two important indicators can reflect the performance of an enterprise, and also knowing whether or not its strategy implementation will contribute to the organization performance. Therefore, top management of an enterprise can evaluate its performance by reviewing the value of these indicators.
2) From the view of customer perspective, both service satisfaction and product satisfaction are important indicators. In the customer-oriented market, each enterprise will focus its strategy in fast response of customer’s demand. In other words, manufacturing company who knows the need of its customers and providing good quality and right kind of product to them will achieve a good customer satisfaction.
3) From the view of internal business process perspective, operation performance and new product development are two important indicators. In the era of micro profit and information transparent, the market competition becomes extremely intense. Enterprise needs continuously putting its effort in simplifying the production process and controls its production defeat rate in order to maintain its competitive advantage over its rivals. In addition, due to the impact of great diversity of product selection in the market, enterprise has to know the real needs of its customer and developing customized product to fulfill their demand and reflect in the satisfaction feedback.
4) From the view of growth and learning perspective, employee training and employee satisfaction are two important indicators and will have influence its internal process performance. Company know-how is not the only asset for an enterprise. More importantly, working effect of professional employee can help enterprise to maintain its competitiveness within its industry.
5) The result of AHP model has shown that financial (reliable weight: 0.382) and customer (reliable weight: 0.379) perspectives of balanced scorecard is more important than other two perspectives.

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