自來水公司現行經營管理採取責任中心績效考核制度，本研究希望藉著「平衡計分卡」與「策略地圖」的觀念，提升公司經營績效。透過問卷調查蒐集資料，資料分析方法有敘述性統計分析、信度分析、因素分析、t檢定、變異數分析、Schaffe's 法事後多重檢定，研究結果如下：對責任中心考核制度實施情形分析重要性之程度，平均數介於3.52－3.27 之間，題項中以「能夠達成公司的願景與使命」之平均數最高，以「能夠達到激勵員工之效果」之平均數最低。平衡計分卡量表經因素分析後，得出48個題項，學習與成長構面15題；財務構面12題；內部流程構面11題；顧客構面10題；累積解釋變異量為60.169％。四個因素特徵值分別為8.938、7.142、6.894、5.908。最後學習與成長構面分析出2項策略性議題：激勵員工增進向心力、建立專業有效能的團隊；內部流程構面分析出1項策略性議題：強化各項作業落實目標管理；財務構面分析出2項策略性議題：健全財務管理增加營收、節約成本善用資源的目標；顧客構面分析出2項策略性議題：努力提供高效率之顧客服務、良好之服務環境。

This study applies the "Balanced Scorecard" and "Strategy Maps" to improve the performance of the TWSC. The data analyses include descriptive statistical analyses, Reliability analysis, factor analysis, t testing, ANOVA, Schaffe's testing. The statistical results are as the following: the range for the importance of the "system of job resposibility" is between 3.52 and 3.27. The average score for the subject of "able to complete the company's visions and missions" is the highest. However, the average score for the subject of "able to achieve the effectiveness of encouraging the employees" is the lowest. There are 48 strategic objectives by applying the factor analysis to the "balanced scorecards" for the TWSC. There are 15 strategic objectives for the Learning and Growth dimension, and the variance explained is 18.620%. The Financial dimension includes 12 strategic objectives; the variance explained is 14.879%. The Internal Processes dimension includes 11 strategic objectives; the variance explained is 14.362%. The Customer dimension includes 10 strategic objectives; the variance explained is 12.308%. The total variance explained is 60.169%. The Eigenvalues for the four dimensions are 8.938, 7.142, 6.894, and 5.908. However, the Learning and Growth dimension has 2 strategic theme: "encouraging the loyalties of the employees" and "building the most efficient team." The Internal Processes dimension has only 1 strategic theme: that is to strengthen the MBO systems. The Financial dimension includes 2 strategic theme: "to increase revenue by making the financial management soundness" and "to save costs and use well resource." The Customer dimension includes 2 strategic theme: "effective management of customer service" and "providing a good service environment."