本研究主要目的為尋求國內運動用品製造公司經營管理層級指標權重分析與核心能力，經由具體的核心價值提升組織經營效率。研究方法透過平衡計分卡的概念建立「運動用品製造公司經營衡量指標層級權重分析問卷」，內容包括四大主要構面、10項關鍵構面與31項評估指標，求取組織經營指標分析結果；最後透過競爭核心能力概念，結合基層員工層級指標權重，尋求組織經營核心能力。研究結果求得運動用品製造公司經營管理主要構面依序為：顧客（0.583）、學習與成長（0.151）、財務（0.133）、企業內部成長（0.133）；重視顧客需求成為組織經營首要目標。本研究Mann-Whitney U test檢定結果，管理階層與基層員工關鍵能力差異，未達顯著差異。若虛無假設成立，則該公司經營核心能力為「自我成長」，此能力具備組織策略性價值、為組織獲利目標的關鍵性角色；同時，縮減企業內部「認知差距」亦為經營管理的重點要素。

The main purposes of this study were figured out the analytic hierarchy weights and key capability of managing domestic sport goods manufacturing firm, in addition to improve management efficiency of the organization by valuable core competency. We selected the Balance Scorecard (BSC) developing the "The Analytic Hierarchy Process Questionnaire for managing indicators and weights of sport goods manufacturing firm" to find out management indicators analysis of the organization includes 4 major objectives, 10 criteria and 31 indicators. Eventually, we used the concepts of competitive core competency to combine with criteria weights of primary employee as well as finding out organization's key capability. The results of this study found out four objective priorities such as customer objective (0.583), innovation and learning objective (0.151), financial objective (0.133), and internal procedure objective (0.133); customers' requirements are the first management priority. The results of Mann-Whitney U test, the difference between management and employee were not significant. Once the null hypothesis was proven, the core competency of the sport goods manufacturing firm was "self-growth" criteria, this core competency could not only be the organization's valuable strategy but the key capability reaching the goal of organization' profit. Meanwhile, reducing the "perception gap" inside the organization would be also the important management issue.