首先透過平衡計分卡相關文獻回顧與訪問 48位主管，根據重要性分析，篩選出 4個主要準則與 12個次準則，進而建構非營利電視台部門績效評估的層級架構。在平衡計分卡概念中，其準則與次準則具備相互依賴的關係，所以本文利用可以處理準則間相互關係的模糊多評準決策方法以及分析網絡程序法來評估非營利電視台的部門績效。根據結論，我們發現這兩個方法對於個案公司部門的績效的結果是一樣的。相較於模糊多評準決策方法，分析網絡程序法需要許多配對比較矩陣以及複雜的計算過程，對於實務上來說較為不方便，我們建議往後研究可以多利用模糊多評準決策方法來解決決策問題。

Not-for-profit TV companies focus on conflicting objectives, performing the mission while creating enough revenue to maintain their operations. Pressures from such situation have driven executives to search effective performance assessment systems to help them achieve their missions or improve competitiveness. The balanced scorecard (BSC), combination of both financial and non-financial criteria and sub-criteria, creates a more accurate performance measurement system because it offers a more complete view of a business and can lead to better business decisions. After reviewing the literatures about the BSC and interviewing the 48 executives retains 12 important sub-criteria, including Employees’ satisfaction, Turnover, New technology, Film, Data, New program, Quality, Customer’s satisfaction, Social responsibility, Sponsor, Budget, Cost to construct the hierarchy for not-for-profit TV company performance assessment. Measuring criteria and sub-criteria of BSC are interrelated. Due to the interdependent relations in decision making, we apply Chen’s fuzzy multi-criteria decision making approach and analytic network process (ANP) and that capture the outcome of dependency between the criteria and sub-criteria to handle such problems. The results of ANP and Chen’s approach in the case company are also compared.