在工商發達的今日，一個國家紙張的每人年平均消耗量，常被視為是生活水準的指標；造紙業是民生所需的基本工業之一，也是國內經濟發展過程中，不可忽視的重要工業。紙張基本上可以算是用途廣又便宜的媒體，與其他媒體相較之下，是具有很強的競爭力，而在產業趨於成熟之下，更需不斷探討如何拓產市場、提高公司利潤，以達企業永續經營的目標。
為了評估造紙產業之業務人員是否能為公司帶來利潤，因此必需建立一套制度化的衡量模式，本研究打破造紙產業中傳統的績效評估方式，採用平衡計分卡的四大構面作為績效考核的構面，目的是希望藉此發展出全面性的評量。在這四個構面中，除了財務構面及顧客構面具有較客觀性的量化指標外，尚包含內部流程構面與學習成長構面二個較主觀性的質化指標。
本研究先利用文獻探討的方式，歸納出業務人員績效考核指標項目，再透過專家意見調查，篩選出較具重要性的指標並建構績效考核的層級架構，以層級分析法計算出各指標的權重，最後再以實例驗證，取得造紙產業的認同，期望能提供產業界經理人參考。
本研究建立出的造紙產業業務人員績效考核指標之架構與權重，其結果如下：
1.績效考核體系之建構：以平衡計分卡的四大構面為主，發展出十九項考核指標。
2.績效考核指標權重值：在平衡計分卡的四大構面中，首重顧客構面，其次為財務構面，二大構面之整體權重值佔百分之六十。而在十九項各別指標項目中，以「品德操守」為指標中之首要權重，其次前五名則分別為：毛利率、成本觀念、客戶滿意度及收款達成率。
3.實例驗証：本研究以某造紙公司為對象進行實證研究，分析結果與該公司高層主管的主觀評價吻合，認為本考核指標具有高度的客觀性與準確性，可以作為將來進行考核作業之參考依據。

In today’s world of highly developed economies, the average yearly consumption of paper per person is usually considered as an index of living standard. The paper industry is one of the basic industries necessary to our daily lives and an indispensably important industry in the domestic economic development. Basically, paper is a cheap medium that can be used for a wide range of purposes. Compared with other media, it has strong competitiveness. And as the industry is growing more mature, it is necessary to further investigate how to expand the market and enhance manufacturer’s profit, so as to reach the goal of sustainable management of an enterprise.
In order to evaluate whether the salespersons in the paper industry are able to bring profit for the company, a systematic appraisal system has to be established. This study broke through the conventional performance evaluation method adopted in the paper industry and proposed to use the 4 constructs of Balanced Scorecard as the constructs for performance evaluation, in an attempt to develop a comprehensive appraisal system. Among these 4 constructs, except the “finance” and “customer” constructs that were evaluated with objective quantitative indices, “internal workflow” and “learning and growing” constructs were subjective qualitative indices.
Literature review was first conducted to induce the items for evaluating salesperson’s performance. Through a survey on expert’s opinions, indices considered as more imperative were derived to build the hierarchical structure of performance evaluation. Analytic Hierarchy Process (AHP) was then applied to calculate the weight of each index. Finally, empirical verifications were conducted to gain the agreement of the paper industry, in hope of providing a reference for the managers of the industry.
Regarding to the structure and weight of the performance index established in this study for salespersons in the paper industry, the conclusions were made as follows:
1.The establishment of a performance appraisal system: 19 evaluation indices were developed, based on the 4 major constructs of Balanced Scorecard.
2.Weight of performance evaluation indices: Among the 4 major constructs of Balanced Scorecard, “customer” was the priority, followed by the “finance” construct. The overall weight of the two construct accounted for 60%. And among the 19 other indices, “integrity” had the highest weight, and the rest of the top 5 indices were: gross profit margin rate, concept of cost, customer satisfaction, and achievement of collection.
3.Empirical verifications: This study conducted empirical verifications on a paper manufacturer, and the analysis results were consistent with the subjective evaluations of the high-ranking supervisors in the company. It was believed that the performance indices proposed in this study possessed high objectivity and accuracy, and could be used as a reference for performance evaluations in the future.

第一章　緒論..............................................1
第一節 研究動機...........................................1
第二節 研究目的...........................................2
第三節 研究範圍...........................................2
第四節 研究流程...........................................3
第二章　文獻探討..........................................4
第一節 平衡計分卡.........................................4
第二節 績效考核..........................................13
第三節 造紙產業..........................................25
第四節 業務人員的任務及職能需求..........................34
第三章　研究設計.........................................41
第一節 研究架構..........................................41
第二節 研究對象..........................................42
第三節 研究方法..........................................44
第四節 問卷設計..........................................52
第四章　研究結果.........................................54
第一節 專家訪問結果......................................54
第二節 基本資料及重要性分析..............................56
第三節 AHP問卷調查與結果分析.............................66
第四節 個案實測研究......................................76
第五章　結論與建議.......................................85
第一節 結論..............................................85
第二節 建議..............................................87
參考文獻.................................................89
附錄一：第一階段專家訪談績效指標.........................93
附錄二：【造紙產業業務人員績效考核指標重要性調查問卷】...94
附錄三：【造紙產業業務人員績效考核指標權重體系之研究問卷】. 96

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三、網路資料
1.經濟部統計處網站：http://2k3dmz2.moea.gov.tw/gnweb/main.aspx?Page=N
2.臺灣證券交易所公開資訊觀測站：http://newmops.tse.com.tw/
3.行政院主計處：http://www.dgbas.gov.tw/mp.asp?mp=1