在落實國防自主政策下，加上成本與報價意識薄弱，在研製產品成本的計算方式或評估方法上毫無依循，面對執行如此龐大預算的國家專案與高產製成本總額，如何有效掌握資源分配、成本評估與成本管控，有賴系統化管理、資訊一致性與績效管理協助掌控與達成目標。績效的衡量在研製管理上就扮演極為重要的角色，管理者衡量所做的決策的結果以及執行的好壞，必須透過績效的量度與評估的制度，才能明確知道目標達成的情形。再者若績效衡量與評估制度間能進行緊密的鍵結，更可達到多面向的管理層次，如果缺乏績效衡量指標，將使績效衡量難以進行，決策方針失準，而績效管理加上平衡計分卡就可達到這樣的功能與效果。 本研究透過專家訪談了解各策略與衡量指標之相關性與緊密程度，並歸納出平衡計分卡四大構面之策略目標與衡量指標，建構平衡計分卡與策略地圖完成一套執行績效評量之管制與管理方法，提供案例公司達成預估專案產品成本的精確度。;Under the implementation of national defense autonomy policy, the awareness of cost and quotation is weak. There is no basis for calculating the calculation method or evaluation method of product cost. Faced with national projects with high budgets and high total production costs. How to effectively master resource allocation, cost assessment and cost control depends on systematic management, information consistency and performance management to help control and achieve goals. Performance measurement plays an extremely important role in development management. Managers measure the outcome of the decisions made and the quality of the decisions they make, and must pass through the measurement and evaluation system of performance to clearly understand the goals achieved. If the performance measurement and evaluation system can be closely linked, it can achieve a multi-oriented management level. Lack of performance metrics will make performance measurement difficult and decision-making guidelines inaccurate. Performance management and Balanced Scorecard can achieve such functions and effects. This study used expert interviews to understand the relevance and closeness of each strategy and metrics. Inductive strategic goals and metrics for the four major facets of the Balanced Scorecard. The construction of a balanced scorecard and strategy map has become a set of methods for controlling and managing performance measurement. Provide the accuracy of the case company′s estimated project cost.
