本研究以國軍修（造）船廠為個案研究樣本，針對其非營利組織之特性，探討藉由平衡計分卡與資料包絡分析法的實證分析來確定績效動因並具體化經營績效，以達成策略管理目標。 實證結果發現：1. 經營效率差額變數分析顯示，就投入面角度改善經營效率值，以增進產能利用率以及減少固定資產的效果最為顯著。2. 迴歸分析結果顯示，非財務之績效衡量指標驅動經營效率成長，故增進平衡計分卡非財務面之績效衡量指標，可改善個案工廠經營效率。而財務構面變數之係數反映結果，亦暗示著非營利組織與一般營利企業有著不同的財務特性。3. 料件籌補的掌握與產能利用的增進，對於個案工廠經營與績效效率影響甚大，因此致力於滿足物料供給、機具良率，增進產能利用以及嚴密計畫管制與規劃，將是個案工廠提升效率的努力方向。

This study takes a Navy shipyard as a sample that has the characteristics of non-for-profit organization. By linking Balanced Scroecards and Data Envelopment Analysis, this study integrates performance evaluation system and helps the Navy shipyard plant to develop and implement its strategic targets. The findings of this study are as follow: 1. The slack varaible analysis of operational efficiency shows that the increase of productivity utilization and the decrease of fixed assets can significantly improve the operational efficiency. 2. The regression analysis shows that non-financial performance measurement indexes drive up the operational efficiency. 3. The control of material allocation and the increase of productivity utilization can enormous influence the operational efficiency of the sample plant.