The Phalaenopsis industry in Taiwan has already transformed form a traditional agriculture industry to a bio-technology based one, which can be grouped as knowledge, technique intensive industry, and the industry of the capital-intensive is even seen to the importance of the Taiwan bio-technology industry one wreath. The valid bio-technology has been applied widely; having already made the Phalaenopsis produced content exaltation of top on science and technology, and creating the very high profits and business value. Therefore, inquire into the judgmental factor of influencing the business value is necessary so as to assist the owners to formulate the business value enhancement strategy. The research adapts risk-adjusted net present value?rNPV?, return on total assets?ROA?, net profit rate and net present value?NPV?as the business value variables index. With Kaplan and Norton (1992) framework of ?the balanced scorecard? which includes finance and non-finance aspects, such as finance, customer, internal process, learning and growing the four aspects. By this approach, the research sieves 19 judgmental factors and implements an empirical regression analysis. The substantial evidence result shows that the risk-adjusted net present value?rNPV?and return on total assets?ROA?are suitable for evaluating the Phalaenopsis business value in Taiwan. The balanced scorecard is applicable to the evaluate framework of the business value judgmental factors.
