2003年Kaplan和Norton的策略地圖(Strategy Maps)的推出，配合平衡計分卡（Balanced Scorecard; BSC）的管理方法，在實務與學術上的應用及研究也愈來愈多。部份文獻提及平衡計分卡現行的理論限制中，並未探究平衡計分卡策略目標、績效指標與行動等之間的交互影響關係。但是平衡計分卡的策略行動與組織內部流程中，是一種動態性的複雜關係，而決策者往往將策略目標關注於短期而忽略長期，因策略行動造成的副作用及後遺症影響，更形成誤判回饋資訊的情形，即造成策略規劃的不當，遂使策略目標的推動效益不如預期。若和系統動力學方法結合應可解決平衡計分卡中動態的問題。
本研究目的在探究企業策略目標與績效衡量間的互動機制與方法，藉由企業繪製策略地圖及各項衡量目標及衡量項目之因果關係，依其因果關係建立系統動力模型，分析模擬觀察之結果，找出驅動成功的因素，選定為完成策略目標所需之關鍵指標。主要目的(一)建立︰策略地圖及平衡計分卡的展開，及利用系統動力學方法進行規劃、模擬與測試之程序。(二)分析︰透過績效衡量指標及策略目標的互動模擬與測試，找尋最適之關鍵績效指標及修定政策與策略。
研究方法主要採用系統動力學方法，進行個案研究的資料蒐集與分析；利用本研究整理之「企業策略目標的規劃設計及衡量程序」，由策略地圖及平衡計分卡的展開，進行系統動力模型之建立、模擬、測試及分析，藉以提出本研究的結論。
研究結論︰(一)以平衡計分卡的策略目標項目之因果關係中，會有副作用(side effect)與後遺症之影響。(二)以系統動力學方法進行模擬平衡計分卡策略目標行動方案的執行成果，可做為策略調整與政策規劃之參考。(三)藉由平衡計分卡的策略目標因果關係中的副作用，協助訂立績效衡量指標。(四)利用系統動力學之模擬測試，找尋系統中的領先指標。(五)研究整理平衡計分卡之基本系統動力學模型。期望企業組織能有效運用系統動力學提升企業策略目標長期整體效益。最後提出本研究在管理上的意涵、研究限制與後續研究之建議。

The introduction of the Strategy Maps cooperate with the Balanced Scorecard(BSC) of Kaplan and Norton of 2003, the application and studying more and more on the practice and academy. In some papers mention the current BSC theory of the limit; there are no any research of interaction influence relation in BSC, Strategy goal, Performance Index and taking action etc. But it is the complicated dynamics relation between the BSC strategy action and the internal process of organization. Most of managers often pays close attention to neglecting the strategy goal long-termly in a short time, the side effect and sequelae caused by the fact that take action in strategy are influenced, form and judge the situation which feedbacks information by accident even more, namely the one that cause strategy planning is improper, then make the push benefit of the strategy goal not so good as expectancy. It can solve the problem of dynamic, If combine in BSC with the system dynamics method.
Interaction mechanism and method of probing into enterprise's strategy goal and performance while measuring that the purpose of this research is here, draw the strategy map and weigh the goal and weigh the causality of the project with enterprises, Set up system dynamics model in accordance with its causality, analyze the result observed in simulation, find out the factor that drive succeeds, select the key index needed in order to finish the strategy goal. The main purpose, (1) to set up: The expansion of strategy map and Balanced Scorecard, and utilize the system dynamics method to carry on planning, simulation, procedure and tests. (2) To analyze: Through the interaction simulation of the test between performance index and strategy goal, looking for the best key performance index and the revise of policy and strategy.
The research approach adopts the system dynamics method mainly, the materials which carry on case study are collected and analyzed; ' The procedure of planning, design and measurement of enterprise's strategy goal ' utilizing this research to be put in order, by the expansion of the strategy map and Balanced Scorecard, carry on the setting-up, simulation, test and analyzing of the system dynamic model. Use to propose the conclusion of this research.
Study the conclusion: (1) with the causality of the BSC strategy goal project, there is influence of side effect and sequelae. (2) Imitate the execution achievement of the BSC strategy goal action scheme with the system dynamics method, can be the reference for policy planning and adjustment of the strategy. (3) With the side effect in the strategy goal causality of the Balanced Scorecard, support to conclude the performance index measurement. (4) Utilize the simulate test of system dynamics, look for the leading index in the system. (5) Study and put in order the basic system dynamics model of Balanced Scorecard. Expect that enterprises can use system dynamic to improve the whole benefit for a long time of enterprise's strategy goal to organize effectively. Lastly, to address the research result that in meaning on of managing, study limitation and the suggestion with follow-up research.

1. 緒論 1
1.1. 研究背景與動機 1
1.2. 研究目的 4
1.3. 論文架構與研究流程 5
1.4. 研究的範圍與限制 7
2. 文獻探討 9
2.1. 策略地圖及平衡計分卡的相關文獻 9
2.2. 績效衡量指標的相關文獻 21
2.3. 系統動力學的相關文獻 27
2.4. 以系統動力學檢視平衡計分卡理論與實務 34
3. 策略地圖展開平衡計分卡之動態方法設計與描述 39
3.1. 動態企業策略目標的規劃設計及衡量程序 39
3.2. 策略地圖及平衡計分卡的建立 41
3.3. 系統動力學模型之建立、測試、分析與調整 51
4. 個案研究 59
4.1. 個案公司描述 59
4.2. 個案公司平衡計分卡之展開及建立系統動力學模型 65
4.3. 系統動力學模型的測試 89
5. 結論與建議 99
5.1. 研究發現與結論 100
5.2. 管理上的意涵與實務上的貢獻 108
5.3. 研究限制與後續研究之建議 110
6. 參考文獻 113

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