產業的電子化風潮，在數位電視時代來臨的同時，也吹進了傳播業界。傳播單位轉換數位化設備，需花費較多的成本，但其後所帶來的便利，是傳統製作方式無法比擬的。數位技術的引進，同時也讓傳播的工作環境產生相當大的改變。建立數位影音內容的產製工作流程，更是目前業者著重的重點之一。而其中除了流程的變化以外，人員的職能轉變、顧客之需求、與財務上的規劃，都連帶受到影響。
所謂的數位影音內容，意指運用數位化拍攝、傳送、播放之內容。本研究將以電視廣告數位化製作，作為主要的研究媒體。首先，經由過去的相關研究之文獻分析，描繪電視廣告數位化製產製流程。再以平衡計分卡所使用的四個構面作為架構，並配合關係互動、組織特徵與組織數位化程度等影響因素，設計績效評估的問卷。針對參與過數位化廣告製作之專業人士，進行問卷的調查。本研究共計發出150份問卷，回收104份有效問卷。
本研究在結論中提出四個構面，11個面向共計42個評估要素。依據分析結果本研究提出電視數位化製作流程之績效矩陣與並探討績效評估構面之間以及關係績效評估構面與影響因素之關係。

Digital technology affected the media organization by the coming of digital television. Though it could cost much to transform the equipment to digitize, it also brought more convenience than the traditional production. Digital viedo production now has became one of the important part to the producer. The digital technology had not only attack the produce process, skill of the employer, needs of customer and financial management has also affected by the new technology.
The concept of digital media is to take, transfer and broadcast in digital type. In this thesis, the researcher aimed to describe a digital produce process of commercial films. First, investigated and analyzed through the study of documentation and writings to describe the digital produce process. According this process, based on the context of the balance scorecard; designed the questionnaire of performance management. And question those professional who had join the commercial films digital production process.
For this survey, 150 questionnaires were send to the experts about commercial films production. The remaining 104 valid and completed were used for the quantitative analysis. It represents a useable response rate of 70%. The results of the research found 11 factors and 42 management indicators.