平衡計分卡是管理策略、釐清策略與溝通策略的工具。又是哈佛商業評論選為75年來最具影響力的管理工具之ㄧ。尤其企業更可透過平衡計分卡，檢視策略的正確性與實施情形。基於一些研究認為策略的落實存在著許多的問題，若能有一份具體說明平衡計分卡執行細節的查檢表，將可解決平衡計分卡推動過程的問題，更能落實平衡計分卡之執行。
本研究參考策略核心組織五大原則之工作內容，並整合過去推動平衡計分卡成功的因素、失敗的經驗及專家建議，彙整成問卷，以個案研究之方式對一家中型規模之汽車零件業之不同階層進行實地訪談，並觀察執行過程，進行比較、分析，整合為「以策略核心組織五大原則推動平衡計分卡工作內容查檢表」作為實施平衡記分卡之參考。據此，本研究發現如下:
1.「以平衡計分卡建立策略導向組織之流程架構」適用於中型規模之汽車零件業之組織。
2.在推動平衡計分卡的各流程階段都要持續性的溝通並作適當的變革，才能有效落實平衡計分卡之執行。
3.不同規模或不同之產業在使用「以策略核心組織五大原則推動平衡計分卡工作內容查檢表」必須做適當的調整。
本研究之重要建議如下：
1.充分做好實施平衡計分卡之準備工作。
2.策略要系統化的轉化為策略地圖、策略性衡量指標、目標值與行動方案。
3.經營者要能親自驅動策略管理Plan、Do、Check、Action之管理循環。
4.收集環境變動資訊，整合資訊系統，促使策略之動態調整

Chosen as the most influential management instrument in the past 75 years by Harvard Business Review, Balanced Scorecard can be utilized for the management, clarification and communication of business strategies. Aided by Balanced Scorecard, enterprises can now check if their strategies are successfully implemented. Yet because some researches indicate that there still exists some problem concerning the implementation of strategies, It is to our belief that if a check list can be made specifically to explain the details on the usage of the Balanced Scorecard, we can minimize the difficulties concerning its implementations, and to use the method even more accurately in daily practice.
This research follows the 5 major principles of The Strategy-focused Organization, along with combining previous research results on the success, failure and professional studies of Balanced Scorecard into a questionnaire. We use methods of case study to observe the execution process and conduct interviews with different levels of personals in a medium-scaled auto part firm, in the end create the “Check List for the implementation of Balanced Scorecard under the 5 major principles of The Strategy-focused Organization” for the implementation of Balanced Scorecard through research and comparisons.
The conclusions of research are as follows:
1. “Structural Process for the building of Strategy-focused Organization under Balanced Scorecard” can be implemented on a medium-scaled organization in the auto part industry.
2. To carry out the implementation of Balanced Scorecard, appropriate changes will occur throughout various stages, and the continuity of communication must be sustained.
3. For enterprises of different sizes or industries, adequate adjustments must be made during the implementation of “Check List for the implementation of Balanced Scorecard under the 5 major principles of The Strategy-focused Organization”.
The important suggestions made by this research are as follows:
1. The preparation for the implementation of Balanced Scorecard must be thorough.
2. To implement a strategy successfully, the strategy itself must be systematically converted into Strategy Maps, Key Performance Index, Target Value and Action Plan.
3. Executives must be willing to participate in the Plan-Do-Check-Action management cycle.
4. Managers must collect information concerning environmental variables, and to integrate the information system for the dynamic changes of the strategy itself.

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