本研究的目的是建構一個網路平台化的平衡計分卡資訊系統,讓使用者可以透過網路平台隨時掌控企業的策略執行的進展。平衡計分卡是目前企業常用來協助企業掌控策略目標並監控執行成效的管理工具。因此,利用網路平台讓企業內部不分層級與所在位置都能了解到平衡計分卡的執行情形,進而扮演好自身的角色將能更有效的達到策略目標的落實。而在網路平台的技術中,網路服務是一個未來的趨勢,因此本研究採用網路服務技術作為網路平台化的基礎。所謂網路服務指的是一種開放式、分散式的軟體元件,因此具有網路服務的平衡計分卡系統不但可以協助管理者打破公司的地域的界線,隨時可以了解朝向目標進行的情形,更可以達成內部整合與降低開發成本和系統負荷。 本研究建置的平衡計分卡系統,除了平衡計分卡概念中的構面與指標外的呈現外,更著重於協助策略目標的落實與執行。因此,加入了關鍵指標管理功能,提供執行進度的燈號顯示與分析介面、關鍵指標的圖表分析介面以利使用者快速掌握策略執行情形。而在資料庫的存取方面,本系統透過分散在各電腦端的網路服務來取代傳統大型伺服器,使資料存取效率明顯提升,同時利用網路服務本身特性達成整合的便利性與成本和系統負荷降低的功效。 The purpose of this study is to establish a web based balance scorecard (BSC) system so that user could effectively capture the status of company strategy implementation in its BSC system. The BSC is nowadays a very popular and successful tool for ensuring that a business is working toward its vision. Therefore, a web based BSC system could enable everyone in the company to easily access the system via internet even outside the company and gain the status of related Key Performance Index (KPI) performance. This would help each person understanding their role in this strategy implementation and make strategy work successfully. The web service technique is now a growing technique for web based system, therefore this study constructed a web based BSC based on web service technique. Web service, refers to a kind of software package which have function of public and distribution. Therefore, a web service based BSC system could help the manager tracking the progress of BSC implementation via internet more easily. In the mean time, this system could also help to integrate the functional integration within a company as well as reduce the development cost and system loading. This developed BSC system places high emphasis on tracking the implementation of strategy and key performance index (KPI). Therefore, a KPI management module is built in the system besides the commonly seen strategy and KPI module in any BSC system. This module provides the status lights for the KPI trend and the progress graph of KPI value. This is designed to help the user to capture the processing status of a KPI in a first glance. Besides, to enhance the database accessing performance, this system utilizes the web service function set up in each end user computer in stead of the traditional mainframe server. In the mean time, this system also uses the web service to achieve the convenience of integration, reduce cost and system load.