國道客運市場的競爭日趨激烈，客運公司在此環境下，不但必須發展自己的策略，更需要一套以策略為起點的績效評估制度，引導員工的行業，在組織之中落實策略。1990年代，Kaplan與Norton鑑於傳統過度依賴財務性績效衡量指標的缺失而發展出的一套適用於未來組織策略性績效評估制度，也就是平衡計分卡，正符合目前國道客運公司之需求。 本研究選擇一國道客運公司為案例，規劃與設計一套以策略為出發點的平衡計分卡。由於該公司並沒有一個明確的策略方向，本個案研究提出一個修正後的平衡計分卡分析架構，以策略擬定為出發點，設計一套連結策略與量度指標的平衡計分卡。研究結果發現，平衡計分卡除了可以提供公司一套由四個構面監控策略成效的績評估方式外，應用本研究所提出的分析架構，對於策略模糊的公司具有顯著的管理意涵。

The market of national freeway bus service has become more and more competitive. In the completive market, these bus service carriers must think over their own strategy, and use the performance measurement system linking to strategy to guide the behavior of the employee. In 1990s, Kaplan and Norton addressed the “balanced scorecard”, a new performance measurement system that fit future organization, in view of defects of the traditional performance measurement system. That just fits the needs of these bus service carries. We took a bus company as a case study, and designed a balanced scorecard for it. Because this company had the ambiguous strategy, we constructed “an adjusted balanced scorecard analytic framwork”. After empirical testing, we found applying balanced scorecard can provide a performance measurement system to monitor the performance to their strategy from four perspectives. And by using the new analytic framework, the company can get significant management implications.