現今的企業經營，在國際化、自由化的趨勢下，競爭日趨激烈。任何一家企業，經常得面對來自四面八方、多構面的競爭，複雜度相對以往，已經高出許多。在此情況下，若企業僅憑經驗、直覺做出決策， 很可能忽略部分的關鍵資訊，而造成邏輯合理，但偏離事實的狀況。類似晉惠帝的名言：「何不食肉糜？」將可能歷史重演。
因此，過去這一二十年來，諸多廠商推出DSS(Decision Support System), BI(Business Intelligence)等系統，並得以與公司現有的資訊骨幹-ERP(Enterprise Resource Planning), MRPII(Manufacturing Resource Planning), …, 等系統做結合，協助企業做出更快速、更精確的決策。
然而，國內推動DSS, BI的公司並不多，成功者，更寥寥可數。筆者於修習郭教授的「資訊科技與競爭優勢」課程時，從同學的互動、回饋，歸納出兩種原因：(1) 台灣企業，受限於製造業思維，企業主僅願意投資有形的硬體製造、生財設備；(2)外商公司，受限於總公司的規定，無法自主發展資訊系統。
因此，筆者開始思考，可否發展出不花錢、簡單、不用總公司核可、簡單的BI系統，以幫助經理人取得有效、足夠資訊，來進行精準決策。避免缺乏資訊而造成錯誤決策、或為了取得足夠資訊，而耗費大量人力資源、拖慢決策速度。
經多方面評估之後，筆者認為Microsoft Excel試算表軟體，是非常適合的平台，主因為：該軟體幾乎為所有企業之標準配備、單一檔案可容納多達1百多萬筆資料、多種巨集(Macro)、樞紐分析表(Pivot Table)、篩選功能、可加掛VBA(Visual Basic for Application)程式、而，試算表(Spreadsheet)基本上就是類似資料庫的結構，可輕易與各類資料庫整合。
因此，筆者開始透過系統化的分析產業的決策需求、熟悉Microsoft Excel各項功能，並且，在郭教授的指導下，逐步透過試做，摸索出一套零委外成本、高彈性、低資訊技術門檻、適合台灣企業採用的Spreadsheet based Business Intelligence系統。同時，也把這套研究成果與資料分享出來，希望對 學校、社會能有所貢獻。

The business environment nowadays becomes much more dynamically and tensely than the past driven by the trend of globalization and free trading. Therefore, any enterprise in the world has to face competition from everywhere in the world. Under such complicated business environment, it’s dangerous to make decision based on past experience or instinct. If some key message is missed or not collected, a disaster caused by logical decision, but far away from the reality might just happen.
In last couple decades, software providers launched DSS(Decision Support System), BI(Business Intelligence), …, etc. based on current enterprise IT infrastructure like ERP (Enterprise Resource Planning), MRPII(Manufacturing Resource Planning), …, etc. to help enterprise for decision making.
However, such systems are not popular in Taiwan, not to mention the successful stories. While I studied the lesson “information technology and competitive advantage” conducted by Profession Kuo, I concluded from classmates’ discussion that the root causes were as follows.
1. Most Taiwan manufacturers’ strategy is to launch product at lower cost to allow them to win business via price war. Therefore, they are willing to invest tangible hardware, not intangible software.
2. The branches of international companies can’t develop their own information system due to Corporate policy or security concern.
Based on above mentioned, I started thinking if we could have a BI system that doesn’t need to spend money, is easy to implement, and no need for Corporate approval. Such BI system could help management to retrieve effective and enough information for precise decision making.
After evaluation, I think Microsoft Excel spreadsheet software is the most suitable solution. It’s because almost all enterprises have it, it can contain 1M units of data in a file, and useful tools of macro, pivot table, sorting, filtering, VBA(Visual Basic for Application). Furthermore, the nature of spreadsheet is similar to database structure, so it can be easily integrated with database like SQL database, Microsoft Access.
Thanks to Profession Kuo’s coaching, I started doing research, and studied necessary tool like VBA, …, etc. to warm up for this thesis. After months, I finally finish it, and I hope it can contribute to the ones that have similar problem with me.

論文審定書…………………………………………I
致謝………………………………………………… II
中文摘要…………………………………………… III
英文摘要…………………………………………… IV
第一章 緒論……………………………………… 1
第二節 研究背景…………………………… 1
第二節 研究動機與目的…………………… 2
第一節 研究範圍…………………………… 3
第二章 文獻探討………………………………… 4
第一節 商業智慧系統……………………… 4
第二節 決策支援系統……………………… 8
第三節 製造資源規劃系統………………… 10
第四節 使用者自建系統…………………… 11
第五節 電子試算表………………………….. 12
第三章 研究設計………………………………… 16
第一節 研究方法說明……………………… 16
第二節 模型現況說明……………………… 18
第三節 模擬系統說明……………………… 19
第四章 資料分析………………………………… 20
第一節 商業智慧系統對企業決策的重要性 20
第二節 模擬系統設計與實作……………… 24
第三節 BI系統導入前後差異分析….…….. 63
第四節 試作BI系統與正規系統的差異分析 65
第五節 本系統之發展潛力………………… 69
第六節 本系統之發展瓶頸………………… 70
第五章 結論與建議……………………………… 72
第一節 研究結果與討論…………………… 72
第二節 研究貢獻…………………………… 73
第三節 研究限制…………………………… 75
第四節 研究建議…………………………… 76


參考文獻…………………………………………… 78

英文文獻：
Howie Goodell(1997). End User Computing. Proceeding: CHI EA '97 CHI '97 extended abstracts on Human factors in computing systems: looking to the future, CHI 97, 22-27 Mar. 1997, P132

Neil McBride & Trevor Wood-Harper(2002). Towards User-Oriented control of End-User Computing in Large Organisations, Journal of End User Computing, Vol.14, No.1, Jan. 2002, P35-41

Power, D.J. A Brief History of Decision Support Systems. DSSResources.COM, World Wide Web, http://DSSResources.COM/history/dsshistory.html, version 4.0, March 10, 2007.

Rud, Olivia (2009). Business Intelligence Success Factors: Tools for Aligning Your Business in the Global Economy. Hoboken, N.J: Wiley & Sons. ISBN 978-0470392409.

World Trade Organization (2011). WORLD AND REGIONAL EXPORT PROFILES, P1

World Trade Organization (2011) --- International Trade Statistics 2011--- P22, Table 1.4 Intra- and inter-regional merchandise trade, 2010

Doug Harts (2007). Microsoft 2007 Business Intelligence. Osborne

Mitch Kramer (2002). A Comparison of Business Intelligence Strategies and Platforms - Comparing Microsoft, Oracle, IBM, and Hyperion Green Hill Analysis

Marcus Gibson, David Arnott, Ilona Jagielska(2004). Evaluating the Intangible Benefits of Business Intelligence: Review &Research Agenda
One application area that will be presented is
中文文獻：
鍾嘉惠、張務華(2012), “管理新猛招 拍賣工作給員工”, 商業週刊1284期, P106

中英文網站：
Wikipedia , 2012, End user computing
http://en.wikipedia.org/wiki/End_user_computing
Wikipedia , 2012, 試算表
http://zh.wikipedia.org/wiki/試算表
Wikipedia , 2012, Spreadsheet
http://en.wikipedia.org/wiki/Spreadsheet"Gartner Reveals Five Business Intelligence Predictions for 2009 and Beyond", http://www.gartner.com/it/page.jsp?id=856714

“Gartner Says Worldwide Business Intelligence, Analytics and Performance Management Software Market Surpassed the $12 Billion Mark in 2011”, http://www.gartner.com/it/page.jsp?id=1971516