近年來，我國政府日漸重視身心障礙者之福利，大眾也漸漸能接受身心障礙者之基本權利觀念，社會福利機構管理者開始面臨如何在民眾選擇性增加後，繼續保持原有市場利基、增加組織競爭力之課題。

本研究選擇台灣某提供腦性麻痺兒童早期療育服務之社會福利單位為主要討論對象，探討(1)作業流程的區分和平衡計分卡的設計之互相配合方式；(2)營利事業與非營利事業之平衡計分卡建構過程及重要因素之差異；(3)平衡計分卡理論觀點與實務運用上的差異。實例結論如下。

In recent years, Taiwan government gets more concerns about welfares of disabilities. People also accept the concept of handicaps' basic rights gradually. While handicaps, donators, government and other people begin to have more choices, managements of social welfare institutions have to think the way keeping their own market size and promoting organization competitiveness.

This research selects one of social welfare institutions that provide early intervention for cerebral palsied children in Taiwan as investigative subject. The research topics are:

(1) The coordination of activities and balanced scorecard.

(2) The differences of process establishing and major factors in profit organization and nonprofit organization's balanced scorecard.

(3) The differences of balanced scorecard between theory concepts and uses in practice.

The conclusions of this research are listed as follows:

1. In general, the hypotheses this research proposed have got agreements. Organizations that have objectives and seek to operate continuously are suitable for implementing balanced scorecard. But the application scope of balanced scorecard will be influenced by the degree one organization's operation be constrained or regularize.

2. Profit organization's and nonprofit organization's balanced scorecards have differences in missions, customer groups, dimensions, activities and indicators.

3. The theory framework has to modulate its emphatic aspects and sequence when in practice use in nonprofit organization.

4. The concept of process has been accepted preliminary.