在目前的資訊時代，組織的成功需藉由顧客導向的企業流程，把經營方式從大量標準化的產品，改成提供創新為目標顧客提供客製化的產品與服務。當組織投資建立這些新能力時，傳統財務模式無法有效衡量組織的成敗，因其只能衡量過去發生的事，不能評估組織前瞻性的投資。因此需建立一套健全之整體績效衡量模式。而由Kaplan & Norton所提出的平衡計分卡（Balanced Scorecard；BSC），它保留了衡量過去績效的財務量度，但引進驅動未來財務績效的因素，包含有顧客、企業內部流程、學習與成長等構面，平衡計分卡提供一個基本架構，使組織能從四個構面來衡量它創造價值的成效。
本研究試圖以一家餐飲業者為例，以平衡計分卡四大構面為指標展開之主軸，並藉由相關文獻之探討作為各構面目標之指引，以QFD法（品質機能展開）作為展開各目標構面下之重點策略與績效衡量指標之方法。當建立各構面之重點策略與績效衡量指標後，本研究會以發放問卷方式，探討管理階層與一般員工對於各重點策略與績效衡量指標的看法是否有差異，並驗證所推論出的績效衡量指標是否適用。
問卷調查結果顯示，管理者與員工之間對於各構面績效衡量指標之看法，普遍存在差異，表示組織在建立平衡計分卡時，需要多多加強內部溝通，讓員工可以更加清楚明白組織現階段的重點策略。至於新都里全體員工與本研究主觀推論之比較，可看出平衡計分卡並非規劃完就可結束，需要不斷的修正與回饋。

By conducting a case study, this research discusses the application of the balanced scorecard system (BSC) to a restaurant. This research uses Quality Function Development (QFD) to develop priority strategies and performance evaluation indictors performing to the four perspectives—finance, customer, internal process and learning & growth—of BSC. After the development of priority strategies and performance evaluation indictors, this research adoptes a questionnaire survey to explore the different viewpoints between managers and employees.
The findings are as follow: Firstly, there are differences in the performance evaluation indictors rated between managers and employee. This research concludes that an organization should strengthen communication when they develop BSC. Secondly, the results suggest that BSC is not just a tool for planning, rather it is a procedure for recursive feedback and adjustment!

參考文獻

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