面對瞬息萬變的競爭環境，空軍補給運作模式正面臨調整與轉型的嚴峻挑戰。傳統的補給作業零附件管理模式若仍僅循過去僵化的任務支援導向的管理機制，將無法適應當今的變化與競爭，更無法在人力精簡的情況下有效達到縮短作業期程、提昇顧客滿意等具體的指標。因此，在組織變革下，如何藉由新的管理機制，提供組織新的意義與活力，已成為刻不容緩的議題。
　　本研究即引用企業界及諸多政府部門已施行多年且成效卓著的平衡計分卡制度，針對空軍現行補給運作零附件管理模式提出具體改善建議。以平衡計分卡的觀念，結合統計操作模式，經由與各階層人員訪談，進行「績效評估」問卷的敘述性統計、因素分析，尋求影響補給運作零附件管理的核心指標，在財務、顧客、內部程序、學習與成長等四個構面，得到重視度及滿意度最高的指標分別為，預算是否控制得當、資訊系統查詢的反應時間、作業流程是否周詳與便捷、缺員率；預算是否控制得當、整體服務之滿意度、資訊開放程度及資訊系統應用程度、缺員率。可以提供決策階層在管理上參考與運用，以達到個人與組織「目標一致化」。

　　In the dramatic changes of the competitive environment, the Air Force supply operation model is now facing a very serious challenge for transition and adjustment.
　　If the management model of the accessory supply system still follows the traditionally mission-centered management mechanism, it will not be able to adapt to the changes and competition nowadays. Furthermore, under the manpower downsizing policy, it will hardly achieve the concrete goals of reducing operation hours and enhancing customers’ satisfaction. Therefore, under the organization’s reformation, how to rely on this new management mechanism system to provide a new significance and vigor has become an up-most issue.
　　This research applies Balanced Score Card（BSC）, which has been effectively practiced by the enterprises and various government departments for quite a period of time, and hopes to provide some constructive suggestions for the current accessory supply operation in the Air Force .
　　On the basis of BSC conception, the research went through a series of personnel interviews at different levels. Then, it proceeded with descriptive statistics and factor analysis on the “Performance Evaluation” questionnaire in search of the core indicators which may affect the accessory management. From the four dimensions: Finance, Customer, Business Processes in this study, and Learning and Growth, the highest indicators that have acquired the full attraction and satisfaction are: Is the budget under proper control? How much reaction time does the communication system require? Is the operation procedure detailed and convenient? What is the rate of worker shortage?
　　The above can provide a reference for the decision-making level in order to achieve a “target consensus” between the personnel and the organization.

一、中文部分
ARC遠擎管理顧問公司策略績效事業部譯，Robert S. Kaplan, David P. Norton 著，策略核心組織：以平衡計分卡有效執行企業策略，臉譜文化出版，2001年。
于泳泓譯，Paul R. Niven 著，平衡計分卡最佳實務：按部就班成功導入，商周出版，2002年。
于泳泓，平衡計分卡實戰系列探討（一）：企業現狀剖析與導入架構檢核，會計研究月刊，16-25頁，198期，2002年5月。
于泳泓，平衡計分卡實戰系列探討（二）：平衡計分卡導入的三大步驟要點與手法，會計研究月刊，84-92頁，199期，2002年6月。
朱道凱譯，Robert S. Kaplan, David P. Norton 著，平衡計分卡：資訊時代的策略管理工具，臉譜文化出版，1999年。
李長貴，績效管理與績效評估，華泰文化事業有限公司，1997年。
李建華，從平衡計分卡理論談會計教育績效指標之釐訂，會計研究月刊，33-36頁，163期，1999年7月。
高強，管理績效評估：資料包絡分析法，華泰文化事業有限公司，2003年。
周齊武、杜榮瑞及顏信輝，我國會計系教學績效評量之探討，會計研究月刊，113-122頁，170期，2000年2月。
周齊武、吳安妮、李惠娟、Haddad, K.，平衡計分卡於服務部門之應用-以資訊部門為例（一），會計研究月刊，99-105頁，192期，2001年12月。
周齊武、吳安妮、李惠娟、Haddad, K.，平衡計分卡於服務部門之應用—以資訊部門為例（三），會計研究月刊，85-90頁，194 期，2002年1月。
高惠松，平衡計分卡之規劃與設計—以基隆港務局為例（The Design and Planning of Balanced Scorecard—A Case Study of Keelung Harbor Bureau），國立台灣海洋大學航運管理學系碩士論文，2001年六月。
許士軍，走向創新時代的組織績效評估，天下文化哈佛商業評論－績效評估導讀，3-9頁，2000年。
張錫峰、劉俊儒及周齊武，設計一流的會計系平衡計分卡，會計研究月刊，73-81頁，138期，1997年6月。
陳順宇，統計學，華泰出版社，1996年8月。

二、英文部分
Brady, L. D. （1993）. Implementing the balanced scorecard at FMC corporation: An interview with Larry D. Brady. Harvard Business Review, September/ October, 143-147.
Chang, O. T., & Chow, C. W. （1999）. The balanced scorecard: a potential tool for supporting change and continuous improvement in accounting education. Issues in Accounting Education, 14, 3, 395-412.
Chow, C. W., Haddad, K. M., & Williamson, J. E. （1997）. Applying the balance scorecard to small companies. Management Accounting, August, 21-27.
Clinton, B. D., & Chen, S. （1998）. Do new performance measures--measure up. Management Accounting, October, 38-43.
Corrigan, J. （1996）. The balanced scorecard--the new approach to performance measurement. Australian Accountant, August, 47-48.
Eccles, R. G. （1991）. The performance measurement manifesto. Harvard Business Review, January/ February, 131-137.
Evans, H., & Ashworth, G. （1996）. Who needs performance management？. Management Accounting, December, 28-36.
Hormozi, A. M., & Dube, L. F. （1999）. Establishing project control: Schedule, Cost, and Quality. SAM Advanced Management Journal, Autumn, 64, 4, 32-38.
Jackson, P. M. （1999）. Productivity and performance of public sector organizations. International Journal of Technology Management, 17, 7/8, 753-766.
Kaplan, R. S., & Norton, D. P. （1992）. The Balanced Scorecard measures that drive performance. Harvard Business Review, January/ February, 71-79.
Kaplan, R. S. （1993）. Putting the Balanced Scorecard to work. Harvard Business Review, September/ October, 134-142.
Kaplan, R. S., & Norton, D. P. （1996a）. Link the Balanced Scorecard to strategy. California Management, Fall, 53-79.
Kaplan, R. S., & Norton, D. P. （1996b）. Using the Balanced Scorecard as a strategic management system. Harvard Business Review, January/ February, 75-85.
Kaplan, R. S., & Norton, D. P. （1996c）. The Balanced Scorecard: Translating strategy into action. Boston Massachusetts: Harvard Business School Press.
Kurtzman, J. （1997）. Is your company off course？ Now you can find out way. Fortune, February, 17, 58-62.
Lee, C. （1985）. Increasing performance appraisal effectiveness matching task types, appraisal process, and rater training. Academy of Management Review, 10, 2, 322-331.
Venkatraman, N., & Ramanunjam, V. (1986). Measurement of Business Performance in Strategy Research: A Comparison of Approaches. Academy of Management Review, 11, 4, 801-814.
Wise, R. I. （1997）. The balanced scorecard approach to strategy management. Public Manager, Fall, 26, 3, 47-50.