近年來因為消費型態的改變，流通產業快速的成長，通路結構中的中間商性質企業，亦如雨後春筍般的崛起成長，代理或經銷的商品品項也愈加多樣化，使得相關企業在策略制定、績效管理及內部營運流程，亦須根據市場或顧客需求的情況而進行轉換或變革，尤其在資訊快速流通的時代中，這些企業開始思考改善工作流程的方法，期望能藉由系統化的管理方式來提升本身的競爭力，以應付市場嚴酷的考驗。因此企業會以所設定的策略目標進行相關的績效評估方式，用以進行管理活動中「控制」功能，以期能達到企業所設定的目標或程度。 然而，企業在制定相關績效指標時，因為無法知悉相關流程的重要因素，通常只能藉由成本節省等落後指標來衡量管理績效，或是以業界廣泛使用的指標進行績效衡量，很少注意到企業本身的商業模式及作業流程，而使得相關流程的管理人員無法找出控制基點，而無法真正落實管理控制的目標。 本研究以個案研究方式，針對流通產業代理商的作業流程及營運目標，運用德菲法的研究方法，經由相關產業的顧問及專家們進行反覆審視代理商營運流程的績效指標，發展出具備實務性與學術性的流通產業代理商之關鍵績效指標，以作為未來相關產業的代理商在進行選定關鍵績效指標的參考依據。 In recent years as consumption patterns change and the distribution industry has grown rapidly, intermediate businesses in the channels have mushroomed. And types of commodities represented or distributed have more diversified. As a result, in strategy planning, performance management and internal operating procedure, relevant businesses also have to change or innovate according to the market or customer demands. In particular in an era when information circulates fast, these businesses begin to ponder on how to improve their work procedure and, through systematic management, attempt to enhance their competitiveness to meet the market’s harsh challenges. Therefore, businesses would conduct relevant evaluations on their own performance based on their strategies to manage “controls” on related activities and thereby achieve their goals. However, in making relevant performance indicators, as there is no way to know the key factors of relevant procedures, businesses usually measure their management performance by lagging indicators like cost saving. They pay little attention to their own business model and operating procedure so that managers of relevant procedures cannot find the control mechanism and that the objectives for management cannot be completely realized. By case study approach, this study aimed at the operating procedures and business goals of agencies in the distribution industry. Adopting a Delphi method, it repeatedly reviewed the performance indicators of the agencies’ operating procedures. The purpose was to develop key performance indicators for agencies in the distribution industry that are of practical and academic value, to serve as a reference for agencies of relevant industries in selecting key performance indicators in the future.