長期照顧機構因應老化生活照顧議題備受重視，故維持長期照顧機構服務績效與服務品質是項重要課題。本研究透過平衡計分卡（Balanced Scorecard, BSC）財務、顧客、內部流程、成長與學習構面為架構，並運用層級分析法（Analytic Hierarchy Process, AHP）求得構面各項量度優先權重。研究對象為屏東縣長期照顧機構主管25位，再以建構效度篩選出22項量度。研究結果顯示，屏東縣長期照顧機構主管在平衡計分卡各項量度中是以財務構面中本身資金與申請計畫補助最為重要，而在內部流程構面訂有儀器設備維護辦法最不重要。研究建議則有，加強屏東縣長期照顧機構多元化經營模式、建構以「顧客為導向」、「消費者為中心」經營理念、制訂災害應變SOP、運用「PDCA循環運作模式」等。最後在未來研究方向上，增加1至2個關鍵性構面、深入探討各項量度與構面間因果關係及增加研究對象獲得不同職位與類型工作同仁觀點等。

The long-term care Institutions are established for copying the aged life. How to maintain the service performance and service quality of the institutions are the importment issue. The study use the framework of the Balanced Scorecard(BSC), including finances perspective, customers perspective, internal process perspective, learning and growing perspective . And the Analytic Hierarchy Process(AHP) is applied to construct the weightings.The samples are the long-term care Institutions’ 25 managers in Pingdung County . The results indicate that the institutions’ finance and applying the program are the most importment items. the codes of the institutions’ equipment maintence is the last importment item. The suggestions have, establishing the multi-dimentions services models, establishing the “customers-demand or cumsumers-demand oritented” managing models, establishing the disaster response’s SOP and using「PDCA」circule loop model etc. At last, in the future study have, adding 1 or 2 key point framework, exploring the relations of the perspectives of the framework and adding the samples to attend the different perspectives etc.