航運業為高度資金密集產業，經營風險高且與全球景氣息息相關，經營管理稍有不慎將造成鉅額虧損甚至破產倒閉，因此如何掌握市場的變動、制定合適的策略，配合正確的行動，進而達成預定的績效，實為航運公司首要目標。
以往大部分的公司皆以財報數字做為績效衡量的首要標準，但是財務數字往往只是呈現企業過去行動的結果，屬於落後指標，本研究藉由平衡計分卡的核心概念，積極尋找超越財務結果的領先指標，例如透過顧客滿意度、員工滿意度、員工教育訓練、停租日數等關鍵指標資訊，發掘可使未來財務表現更加績優的重要因子。
個案散裝航運業A公司尚未建立完整經營績效評估制度，本文將以平衡計分卡探討散裝航運業關鍵經營因素，並且利用層級分析法(AHP)找出重要的關鍵因素及指標，可作為個案公司調整經營績效評量模式之參考。

The shipping industry is a highly capital-intensive industry with high operational risks and is closely related to the global economy. Improper management will result in huge losses or even bankruptcy. Therefore, how to master the market changes, develope appropriate strategies, and cooperate with correct actions to achieve the predetermined performance is the primary goal of the shipping company.
In the past, most companies used financial figures as the primary criterion for performance measurement. However, financial figures often only show the results of past actions of enterprises. They are backward indicators. This study actively seeks to surpass financial results by concepts of balanced Scorecard. Leading key indicators, such as customer satisfaction, employee satisfaction, employee training, and the number of off-hire days, identify important factors that will make future financial performance more excellent.
As this case bulk shipping A corporation has not yet established a complete business performance evaluation system. This study will explore the application of the Balanced Scorecard and use the Analytic Hierarchy Process (AHP) to identify key factors and indicators that can provide information for the case company.

論文審定書 i
國立中山大學博碩士論文公開授權書 ii
中文摘要 iii
英文摘要 iv
目錄 iv
圖次 vi
表次 viii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 3
第二章 文獻探討 5
第一節 績效評估與指標 5
第二節 平衡計分卡 13
第三節 使命、願景與策略 15
第三章 研究設計 21
第一節 個案研究法 21
第二節 資料分析法 25
第三節 層級分析法 27
第四章 產業及個案分析 31
第一節 散裝航運業產業現況與特性 31
第二節 個案公司沿革與組織架構 40
第三節 個案公司營運狀況與管理制度 43
第五章 平衡計分卡導入之分析 46
第一節 四大構面之分析 46
第二節 調查方式與結果 50
第六章 結論與建議 56
第一節 結論 56
第二節 建議 57
第三節 研究限制 58
參考文獻 59
一、中文部分 59
二、英文部分 60
附錄：訪談問卷 66

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