本研究旨在探討應用平衡計分卡（Balanced Scorecard, BSC）於中小企業，以G個案公司為例，分析其如何運用平衡計分卡進行策略規劃與績效管理，進而強化企業永續經營競爭力。G公司成立於2006年，以生產及銷售半導體產業及民生用品之潔淨濾網為主力產品，產品廣泛應用於半導體、汽車、及日常生活領域，也具備完整的國際認證（ISO 9001、ISO 14001、ISO 45001、ISO 14064-1、ISO14067），為潔淨科技產業之隱形冠軍。
本研究採用個案研究法，透過文獻探討與企業內部文件分析，檢視G公司在財務、顧客、內部流程及學習與成長四大構面的策略目標與實務運作，並透過平衡計分卡之策略地圖將這些目標與策略進行串聯。研究發現，G公司藉由強化研發創新與人才培育、優化內部生產流程、積極拓展國際市場並提升品牌知名度，成功提高營收與毛利。
本研究建議，中小企業導入平衡計分卡時，應密切結合企業願景與使命，建立具體且可衡量的策略目標與指標，並透過持續的績效追蹤與反饋，確保企業策略與執行的一致性，進而達成永續經營之目標。

This study aims to explore the application of the Balanced Scorecard (BSC) in small and medium-sized enterprises (SMEs), using Company G as a case study to analyze how it utilizes the BSC for strategic planning and performance management, thereby enhancing its sustainable competitive advantage. Founded in 2006, Company G specializes in manufacturing and selling clean filters primarily for the semiconductor industry and consumer products. Its products are extensively applied in semiconductor manufacturing, automotive industries, and daily life. The company holds comprehensive international certifications (ISO 9001, ISO 14001, ISO 45001, ISO 14064-1, ISO 14067), positioning it as a hidden champion in the clean technology industry.
Employing a case study methodology, this research reviews literature and internal corporate documentation to examine Company G’s strategic objectives and practical operations within four perspectives: financial, customer, internal processes, and learning and growth. These objectives and strategies are interconnected through a strategic map based on the Balanced Scorecard. Findings indicate that Company G successfully increased its revenue and gross margin by reinforcing innovation and talent development, optimizing internal production processes, proactively expanding international markets, and enhancing brand visibility.
This study suggests that SMEs implementing the Balanced Scorecard should closely align strategic objectives and indicators with their corporate vision and mission. Continuous performance monitoring and feedback mechanisms are essential to ensure consistency between strategic goals and operational execution, ultimately achieving sustainable business growth.

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