二十一世紀面臨劇烈環境的變動與市場的競爭，使得企業必須擬定策略來滿足顧客的需求，策略管理與績效衡量成為重要的課題。平衡計分卡的概念可解決這些問題，以增加企業的競爭力。大專院校如企業一樣，在面臨有限資源及競爭者增加的狀況下，如何控制預算提升教育品質以滿足學生及家長的需求，又能建立各學校的特色以提昇競爭優勢，是各校維持永續經營所必須面對的難題。根據以前的研究，平衡計分卡用於非營利組織機構上效果卓越，本研究擬以商業技術學院為研究對象，進行SWOT分析，釐清個案學校的使命、願景，經由文獻探討、資料收集與訪談等方式，運用平衡計分卡觀點，發展出適用的績效衡量指標及建議。

Facing the change of the violent environment and competition of the market in the 21st century, makes drafting strategies which will meet customer’s demands a necessary task for enterprises. strategy management and performance evaluation become very important subject. The concept of Balance Scorecard (BSC) is the solution of these questions. It increases the competitiveness of enterprise. Just like the enterprise, universities and colleges face limited resource and increasing competitors. For them to continuous survive, how to control the budgets, to raise the quality of the education, to achieve the demands of students and their parents, at the same time increasing the competitiveness and establishing the individual characteristics, become tough topics. The applications of BSC at non-commercial organization have been remarkable. In my research applying the institute of technology business as the subject started with SWOT analysis in the field of study and confirm the configuration of vision and strategy of the school. The strategy map was built up to identify the feasible performance scale indices. Meanwhile, through the scalable index to guide the exercise and control of strategies and to act out the strategies.