企業之經營雖然不外乎財務、顧客、內部流程、學習與成長四大構面，但每一構面內容依產業或公司特性之不同，又可細分展開成許多主題，而且各構面間或直接或間接均有因果關聯，經常一個構面主題之作法或成效有所改變時，往往會影響到其他構面，因而改變最終企業整體經營的績效。由於各構面主題間互相影響關係複雜，又多有時間滯延問題，企業經理人在作決策時，難免見樹不見林顧此失比或無法對症下藥，如有不慎作成錯誤決策，其所產生之潛在風險，輕則延緩公司成長，重則導至公司倒閉。神奇科技與人民航空公司的快速掘起成長，繼而由成長趨緩迅速劣化終至倒閉，例子極為經典。
本研究以A公司為個案研究對象，透過國內外文獻資料收集整理，從總體環境分析找尋該公司定位與機會，從五力分析探討企業所面臨之競爭與威脅，從SWOT分析檢視公司內部體質之強弱與外部機會威脅，最後再以系統思考之邏輯，以平衡計分卡財務、顧客、內部流程、學習與成長四大構面為架構，從企業經營整體層面著手，繪製企業營運因果關係圖。經由因果關係回饋圖分析，探討各種企業營運活動，對整體企業經營系統之影響，並以此建立企業之動態策略地圖。
本企業動態策略地圖將能協助個案公司經營者，從系統整體運作全貌之角度，分析其經營策略，避免因僅著重於短期營運績效，而忽略了企業永續經營所必須強化之長期治本措施。更進者，協助經營者從因果回饋圖中找尋高槓桿點，作為公司改善經營體質與提升競爭力之關鍵績效指標，使公司能正確地將有限的資源用於最適當最需要之處，發揮最大效益。
本研究係以個案公司現況為研究範圍，受限於該公司行業特性與其經營現況，本研究結果恐無法直接適用於其他公司或行業。但有關該公司營運活動所產生之因果關係推展，邏輯上與其他企業相同之營運活動相較，仍有其趨勢方向之一致性。因此，在質化方面之分析，仍有值得其他企業參考之價值。

Although the operations of enterprise includes four perspectives – finance, customer, internal business processes, learning and growth, the content of each perspective can be further divided into many subjects according to the different characteristic of each enterprise or business field. Among each perspective, they all have causal relationship directly or indirectly. Very often, the other perspectives will be impacted when the strategy or performance of one perspective has been changed, and the final overall performance of enterprise will also be affected via this kind of relationship. Because the relationship among these perspectives is complicated and the problem of time delay is serious, it is difficult for a manager to make correct decisions in this complicated operation system. Once the wrong strategy is taken, the growth of enterprise will be postponed, or even worse, the enterprise will be out of business by the potential risk that caused by the wrong strategy. For instance, the magic development stories of Wonder Techs and People Express are both very typical examples.
This research takes A Corporation as the object of case study. Through the collection and study of domestic and foreign relative literature, paper and theses, this case study will help the object company find out the opportunity and its orientation on the present and future market environment by STEP analyzing, inspect the company’s competition and threat by Michael E. Porter’s Five Basic Competitive Forces Analysis, and survey the strength, weakness, opportunity and threat of the company on the market by SWOT method. And finally, the causal relationship diagram of the enterprise operations can be drawn by system thinking methodology with the four-perspective framework of balanced scorecard from the overall view of enterprise. The analysis of this causal relationship feedback diagram will check the influence of the whole enterprise’s operation system by all kinds of operation activities, and even, can set up the enterprise’s Dynamic Strategy Map based on this study.
The Dynamic Strategy Map will help the manager analyze the operation strategy through the angle of the whole system operations to avoid just emphasizing on the short-term performance and neglecting the necessary of the long-term fundamental measures required for running the enterprise forever. Moreover, it can also assist the manager to pursue the high leverage point from the causal feedback diagram to be the key performance indicator for improving the enterprise’s operation quality and enhancing its competitiveness, and to allocate the limited resources on the most suitable places to create best benefit.
This case study takes the present condition of A Corporation as the research scope. Restricted by company’s specific characteristic and present operation condition, the findings of this research cannot be applied to the other enterprises directly. But by comparing with the similar operation activities of the other enterprise or group, the causal relationship feedback among these operation activities still have the same direction of trend with the object enterprise logically. Therefore, the analysis in qualitative aspect will still have its reference value for the other enterprise.

誌　　謝 I
中文摘要 II
英文摘要 III
目錄 V
表　　次 VII
圖　　次 VIII
第一章　緒論
第一節　研究動機 1
第二節　研究目的 1
第三節　研究方法 1
第四節　研究流程 2
第五節　研究範圍與限制 2
第二章　文獻探討
第一節　產業競爭環境 4
第二節　平衡計分卡 7
第三節　策略地圖 10
第四節　關鍵績效指標 11
第五節　系統思考 21
第六節　系統動力學 29
第三章　個案公司簡介
第一節　公司概述 34
第二節　公司組織 34
第三節　公司人力結構 35
第四節　公司主要產品 39
第四章　個案公司研究
第一節　總體環境分析 41
第二節　產業競爭環境 43
第三節　個案公司SWOT分析 47
第四節　企業價值鏈分析 50

第五節　個案公司因果回饋圖 51
第六節　個案公司動態策略地圖 56
第七節　關鍵績效指標 58
第八節　系統動力學線流圖 60
第五章　結論與建議
第一節　研究結論 61
第二節　研究限制 63
第三節　後續研究建議 63
參考文獻 ……………………………………………………………………………………64

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