近年來，平衡計分卡(Balanced Scorecard, BSC)以其策略管理能力，已成廣受企業採用的管理工具。然而企業在實施平衡計分卡之初期時常面臨推行上的困難，這些困難包括由於與會人員時間與距離限制所造成的高會議成本，以及績效衡量指標訂定上的缺失，例如指標數目過多或不足以致無法適切連結指標與策略或者甚且指標之訂定與策略間缺乏因果關係導致平衡計分卡之失敗。為了解決上述問題，本研究推出一資訊系統以協助企業訂定其平衡計分卡績效衡量指標。本系統結合網路群體決策模式與品質機能展開(Quality Function Deployment, QFD)工具來引導平衡計分卡之指標訂定會議流程。其中，網路群體決策的環境可以免除與會人員時間與距離上的限制，而品質機能展開工具則可協助訂定過程中強化指標與策略間之因果關係。 Balanced scorecard (BSC) was well-known for its strategic management and was widely used by enterprise in recent years. However, when implementing BSC, some significant problems popped out: (1) high conference costs due to frequent assembly of participants who have varied time schedule and are geographically distributed at different locations, (2) either too many or too few indexes are formulated so that they are unable to focus efforts on achieving company goals, and (3) failure in effectively linking indexes to strategies due to the lack of causal relationship between indexes and strategies. To solve the aforementioned problems, this research develops an information system to enhance the formulation of BSC performance indexes for enterprise. This system, combined with Web-based Group Decision Making and Quality Function Deployment (QFD), sets up the detailed process of conferences of building BSC performance indexes. The advantages of the proposed system include: the use of web-based conference eliminates the temporal and spatial constraints, and the QFD technique can enhance the causal relationship between indexes and strategies in the formulation process.
