大部份的企業為了維持或強化競爭力,會訂定許多績效指標來檢視衡量企業組織、部門、或個別員工在流程、營運、策略各方面的表現。多數企業習慣上皆採用財務績效指標做為員工工作績效評估的標準,然而,工作績效指標若未考慮部門工作特性及功能,易失去訂定工作績效標準的用意,且無法貫徹企業整體營運策略。本論文利用研究目標企業在實務上使用平衡計分卡內容,應用AHP層級分析法,建立工作績效評估指標的準則架構,再透過問卷調查取得資料並進行計算,針對不同工作部門別,分別計算出針對合宜該部門的工作績效評估指標並給予適當的權重比例。;Most of companies are accustomed to use financial performance as a result to evaluate employee work performance. However, it would easily lose the intention to set up the work performance standard if the financial performance indicator is not consider the job function of employee or department. This paper is trying to use Balanced scorecard content to create AHP (Analytical Hierarchy Process) hierarchy which covered 4 aspects : customers, learning, growth of employee, and internal business process. From questionnaire survey and via AHP calculation, we could have job performance evaluation indicator and proper weight for different departments. And it could also help company to develop their strategy and translate into action.