面臨環境的競爭，基隆港必須比以前更重視效率與效能，因此需要一套完善的績效衡量制度，以提升競爭力。 　　　本研究採用個案研究方式，運用平衡計分卡為基隆港務局設計一套績效衡量制度，搭配作業基礎預算制度，以預算控制成本，並檢驗目標績效的達成率。 　　研究結果如下： 一、作業基礎預算制度可提高平衡計分卡之策略管理效益 二、良好的策略影響企業經營之成敗。 三、平衡計分卡使組織運作條理分明。 四、預算編製應以策略目標為基礎：預算須能反映組織之策略方向，進而達成以預算協助策略推行之目的。 五、預算編製應以作業為基礎：預算的編製不應以各單位之要求為依據，而應以各作業之實際需求來編製。 六、實行作業基礎預算制度可協組織達成平衡計分卡所設定的經營指標。

Due to competitive environment, Keelung port must pay more attention to operational efficiency and devise an overall performance evaluation. In order to evaluate the overall performance of Keelung port, the researchers designs an evaluation system by employing balance scoredcard (BSC), and activity-based budgeting (ABB) was used to control cost and examine the achievement rate of target performance. 　　 The empirical results are as following: 1. ABB can increase benefits of strategies management on BSC. 2. A good operating strategy is critical for business success. 3. BSC makes firm operating in good order and with good reasoning. 4. Budgeting should be based on the target of strategy. Budgeting should reflect the strategy of the organization in order to reach the goal of the strategy. 5. Budgeting should be activity-based. Budgeting should be activity-based but not base on the request of departments. 6. ABB can help organizations to achieve the performance indicators of BSC.