國軍近年援引美軍經驗，陸續推動策略性商維，以解決預算逐年減縮及組織人員精簡的雙重壓力；然而，軍方由原來的執行單位轉變為履約管理單位，必須藉助有效的管理方法，在既有資源與環境下，提高組織效能與效率，使得策略目標能夠順利達成。 本研究以空軍二指部國有民營案的履約管理單位為個案研究對象，研究方法係透過內部研討，建構平衡計分卡四個構面之策略目標、衡量指標與行動方案雛型。再以訪談方式將上級政策指導單位對履約管理績效之要求，以及使用部隊（顧客）對滿足任務需求之期待，一併融入各個構面，使得上級政策指導單位與使用部隊對於履約管理單位之衡量指標與行動方案，能夠依其立場表達關切之優先程度，作為履約管理單位施政之輕重緩急與資源分配之參考。 In recent years, the military forces applies the U.S. Air Forces experience to not only promote the strategic business concepts for military secrecy, and to solve the decreasing budget year by year but also to reduce staff to streamline the dual pressures; However, the implementation of the military units from the contract management unit into compliance, we must use effective methods of management the existing resources and the environment, improve organizational effectiveness and efficiency to reach a goal successfully. In this study, the audit unit of the 2nd Air Force Area Logistic Command GOCO (Government Owned, Contract Operated) contract management unit for case studies, the research method uses the internal discussions to construct balanced scorecard card four Prototype dimensions of Strategic Objective, Performance Indicator and action program. And then using interviews to measure the higher level policy guidance on performance management unit performance requirements, and the users (customers) to look forward to meet the mission needs into the various dimensions, making higher-level policy guidance unit and the use of force for the performance management unit of measure target and action plan be able to express their position on the priority of concern, as a performance management unit of governance and resource allocation priorities of reference.
