本研究嘗試建構台塩公司之總體策略地圖。除先以訪談公司董事會、經營團隊的方式來了解台塩公司目前的整體目標，以及各部門的營運情形，並將財務資料分析整合後提出問卷供台塩各部門主管填答。台塩公司整體策略地圖架構經過問卷調查後，除了能夠更清楚的瞭解公司之目標，最重要的是能夠透過對話的過程讓各部門參與訂定應達成的目標與項目，將有利於關鍵績效指標(KPI)，及有效目標達成度的衡量依據制定，使其目標與策略執行更完善。最後，透過企劃資訊處匯整問卷，根據各部門檢討意見將策略地圖中不適合的議題修正後確認台塩公司策略地圖架構，再將修正完成之後的策略地圖作相關連結並詳細說明，讓管理階層及全體員工都能清楚知道平衡計分卡策略地圖的核心精神及價值所在，以達到提升台塩公司無形資產之最終目標。
The purpose of this research is to construct a "strategy map" by using a modern management tool-Balanced Scorecard, and will describe how it can be applied in Taiwan Salt Company. This study illustrates how "strategy map" can assist the process of strategy development and business management in Taiwan Salt Company. In order to construct the strategy map, this study interviewed top managers, and applied the interview results to build a question eel. The management team will then answer the question eel, and the process would be utilized to communicate to form the goals and subjects which may be implemented to enhance shareholders' value of this organization.
