實驗室(Laboratory)就廣義來說，它是一個能進行科學研究以及實驗的場所，依據研究對象不同，實驗室的設備及設置也會有相當大的差異。然而，不論是何種屬性之實驗室，若想展現自身的專業能力以及宣告自身品質優越，實驗室本身必須具有一定程度的內務管理能力以及能向顧客提出可靠的品質保證證明，最好的證明方式就是通過相關規範的品質系統認證，而如何評核認證實驗室相關營運績效則是本研究探討之重點。
本研究藉由平衡計分卡四大構面，以「財務、顧客、學習與成長、內部流程」等建構出一個衡量的營運績效評估系統，採用訪談問卷法篩選出績效評估因子，並以ANP (Analytic Network Process)運算權重，確認各評估因子之重要性。本研究之目的有三：(1)建立更科學化的量化標準，評估認證實驗室之營運績效；(2)研究「認證實驗室營運績效」之評估指標，進而建置「認證實驗室營運績效的評估模組」以作為認證實驗室營運績效評估之用；(3)應用於特定企業內部組織之績效評核，探討其適用性。
研究結果顯示，導入平衡計分卡能協助個案公司明確定義營運績效指標，結合企業願景以及營運策略，進而改善整體績效。本研究所發展的評估模組除可供認證實驗室營運績效評估之用，亦可供決策者參酌與改善建議。其他性質之認證實驗室可依本研究評估模組之建置流程，發展建構適用於其本身之評估模組，作為平衡計分卡應用於類似功能組織之績效評核的重要參考依據。

No matter what kind of property of the laboratory, if they want to show their expertise and their quality is superior to declare, laboratory itself must have a certain degree of interior management ability and reliable quality can be made to prove to customers that the best proof way is obtain related the quality system accreditation, and how to assess the relevant accredited laboratory is focused on the performance of the study.
In this study, based on the four dimensions of Balanced Scorecard With "financial, customer, learning and growth, internal flow path" to construct a measure of the performance evaluation system, using interview questionnaire screened performance evaluation factor, After that, ANP was used to operate the weight, recognized the importance of each assessment factors. The purpose of this study including：(1) establish a more quantitative criteria of science, evaluation and accredited laboratories performance; (2) study of " accredited laboratory performance" evaluation indicators, thus building " accredited laboratory performance evaluation module" as a accredited laboratory for evaluation purposes (3) applied to a specific enterprise performance assessment, to discuss their applicability, and accordingly develop In response to decision-making, to enhance the company's overall business performance.
The results show that this study assessed the development of modules in addition to evaluated the laboratory performance for purposes, but also provide for the decision makers for reference and for recommendations of improvement .The other nature of accredited laboratory can accordingly the processes in this study evaluated modules, to develop and construct its own assessment of the applicable modules, as applied to Balanced Scorecard performance appraisal function similar organizations important reference basis.

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