| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 106 === As environmental awareness rises in recent years, organic agriculture became the current trend of emerging agricultural development, combined with e-commerce marketing model to augment the development of organic agricultural markets. Nowadays, more and more young people in Taiwan have joined this field and start working toward agricultural issues. There are so many factors to consider causing operational difficulties when developing eco-friendly farming. Therefore, this study used the Balanced Scorecard as a framework to approach strategies from different aspects, including Financial Dimension, Customer Dimension, Internal Process Dimension and Learning and growth Dimension. Through literature reviews and expert interviews, to establish target strategies and then identify key indicators. The Balanced Scorecard can help farmers clarify strategies and take some countermeasures, allow strategies to be reached to every corner of the farm, identify and improve the entire strategy and actions, Through the interview process, we can also understand the current difficulties encountered by organic agriculture And provide relevant units with reference, and acquire feedback to learn, then improve and grow consistently. The interview results revealed that, for the Financial Dimension, all farms considered “monthly turnover” as the first key indicator and “cost rate” as the second indicator. For the Customer Dimension, all farms considered “customer loyalty” as an important key indicator. This indicates that retaining customers is a policy that all farms place a high value on. For the Internal Process Dimension, most farms hold that both “effective problem-solving ratio” and “rate of response to service issues” are key indicators for measuring their strategies. For the Learning and Growth Dimension, all four farms see "employee productivity" as an important key indicator.
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