機器製造業相較其他產業存在零組件種類規格多、訂單數量少的現象，如果少 了一個零組件可能就無法上線組裝或出貨，使零組件供應成為機器製造業重點管理 課題。平衡計分卡（Balanced Scorecard, 以下簡稱BSC）3 自1992年提出後，被廣泛使 用在企業的策略與績效管理結合的議題，是將策略轉化為具體目標和績效衡量的系 統性方法，以創造股東財富最大化為目標。Kaplan and Norton建議可用經濟附加價值 （Economic Value-Added, 以下簡稱EVA）做為BSC的財務績效指標，EVA相較傳統會計 指標而言，更能客觀衡量企業財務績效，可避免傳統會計指標受到人為的操弄、或經 理人短線行為。本研究以一家小型機器製造業的個案，經由BSC連結EVA的平台執行 同步供應鏈管理（Supply Chain Management, 以下簡稱SCM）的策略行動方案，以BSC 建立目標及衡量指標，配合EVA價值管理為基礎的獎酬制度，使財務績效真實反應企 業價值、員工的努力和薪酬結合、紅利銀行保障股東權益，讓勞資雙方能共同建立價值創造的組織新文化。經實施後企業績效顯著提高，日後可水平展開至全公司。本研 究認為EVA、BSC及同步SCM的整合效果顯著，非常適合中小企業導入與推行。

Unlike companies in other industries, productions in the Machine Manufacturing Industry （MMI） are characterized by small lot size and large variety of components. A short supply of any components might shut down a production line abruptly. Therefore, supply chain management is always a critical issue for MMI operations. Since its introducing in 1992, the Balanced Scorecard （BSC） has been used vastly in strategic planning and performance evaluation. It is a systemic method transferring strategic objectives into manageable goals and performance measures, for the maximization of shareholders' wealth. Kaplan and Norton argue that the Economic Value-Added （EVA） can be used as the financial performance indicator in a BSC system. Contrasted with traditional accounting indicators （such as ROE or ROA）, EVA measures a firm's financial performance more objectively without being affected by managerial manipulation which might cause skewed performance evaluation. Here we report a case of a small MMI firm using a synchronized Supply Chain Management （SCM） incorporating BSC system and EVA measurement. We use BSC system to set up objectives and measurement indexes and EVA as the long-term value creation indicator. The result showed that a synchronized supply chain system and an EVA-Based reward system can provide the small firm with motivation for transformation and performance elevation. The implementation of the integrated system has improved performance of the subject company remarkably. We suggest that the integrated system of EVA, BSC and synchronized SCM is a suitable management tool for SMEs.