企業的理財決策與企業流程管理效能，是企業管理研究範疇中的兩大重要議題。企業評價、風險管理與最佳化是傳統的企業理的內涵。然而社會型態與科技快速變革，金融市場全球化以及企業組織之間的劇烈競爭，提高了企業經營與理財環境的不確定性與複雜度，公司理財決策是屬於多準則決策問題， 需要透過整合與利用真實可行的分析技術處理公司理財問題。 企業流程是企業營運成功的基石。另外，企業流程再造已經被認為是改善組織績效的重要方式，但以往的觀察顯示，企業執行企業流程造再計畫常常因為時間過長與成本過高而沒有達到預期的結果。許多研究企業流程再造的學者認為，需要明確的改善BPR計畫。企業流程再造的最佳實務項目的評量與選擇也是多目標準則決策問題，有相依關係存在於評估準則與候選的項目。目前，只有很少的分析工具支援企業流程再造，但大部分現存的企業流程再造工具多是評量企業流程再造的成效，而不是評量企業流程再造專案的效能。另外，現有的企業流程再造方法缺乏系統化的評量，無法引導流程透過一系列的程序來達成企業流程再造導。 本研究提出兩個決策模式來評量企業理財與提昇企業流程再造效能之決策模式。第一個模式整合了「名目團體技術(NGT)」、「決策實驗室分析法(DEMATEL)」、「分析網路程序法(ANP)」與「0-1整數目標規劃法(ZOGP)」來提出一個整合的決策支援模式協助公司理財決策。第二個模式則是運用「名目團體技術(NGT)」與「決策實驗室分析法重要性(DEMATEL Composite Importance )」幫助評選導入企業流程再造的最佳實務項目，以改善企業流程再造的效能。 首先，第一個公司理財決策支援模式使用名目團體技術(NGT)來彙整公司經理人提出的理財準則或是目標，接著運用決策實驗室分析法 (DEMATEL)來處理評估準則之間的相依關係，並將它們轉換成「影響關係圖」；下一步驟是將決策實驗室分析法(DEMATEL)所得到的「影響關係圖」用來建立「分析網路程序法(ANP)」的網絡結構，進而求取各個方案的權重；最後，將「分析網路程序法(ANP)」所得到的權重納入「0-1整數目標規劃法(ZOGP)」，在充份使用有限資源的之下，求取最適當的公司理財工具，並進一步提供多種情境分析來驗證這的決策支援模式的有效性。第二個決策模式採用名目團體技術(NGT)與決策實驗室分析法重要性(DEMATEL Composite Importance)來整合管理階層觀點與勞工觀點的企業流程再造的最佳實務項目，選擇管理階層與勞工階層都認同、有共識的具有高度重要性的最佳實務項目來導入，可以降低勞工對於企業流程再造的抗拒，並提升改善企業流程再造效能，並且藉由醫療金屬製造廠的例子來闡述此模式之應用。 本研究主要的貢獻在於建構兩個決策模式來幫助企業評量複雜的企業理財工具，並整合企業內部人員的觀點來提昇企業流程再造效能。 The corporate financing decisions and business process management are two important topics for business management research. The traditional financial discipline includes three tasks as valuation, risk management, and optimization. Many proposed normative financial decision models assume that a firm pursues the single objective of stockholder wealth maximization. However, the rapid social and technological changes, the globalization of financial markets, and the intensification of competition among organizations that have taken place have led to increasing uncertainty and complexity in the business and financial environment. The corporate financing decisions are the multiple criteria decision making (MCDM) problems that require addressing financial decision-making problems through integrated and realistic approaches utilizing sophisticated analytical techniques. Moreover, business processes are a fundamental building block of organizational success. Business processes redesign (BPR) has been considered as an important manner for improving organizational performance. Yet, a general observations show BPR often does not lead to the desired results due to it is a time-consuming and costly affair with unpredicable results. Many BPR researchers argued that there is a clear need to improve the redesign process itself. The best practice items of redesign process evaluation and selection also need to consider the interdependent relationships among the criteria and alternatives. Few analytical tools exist to support the actual redesign of a business process, and most the proposed BPR tools are linked to effectiveness of BPR projects rather than efficiency of BPR projects. The limitations of existing BPR methodologies lack of a systematic approach and can not lead a process through a series of steps for the achievement of process redesign. This study firstly aims to develop an integrated DMS model for corporate financing decisions. The integrated DMS model combines with the nominal group technology (NGT), Decision Making Trial and Evaluation Laboratory (DEMATEL) method, the Analytic Network Process (ANP) method, and the Zero-One Goal Programming (ZOGP) model. The DEMATEL method is used to deal with the interdependencies among criteria and convert them into the influence/impact-relation-map (IRM). The ANP method is used to build the network structure by using the IRM mapped by the DEMATEL method and then to determine the relative weights of alternatives. The combines ANP weights with the ZOGP model is used to derive the satisfactory corporate financing portfolio underlying the limited resources and environments. In addition, this study illustrates the application of the DMS model through an illustrated example and provides several scenario analyses to verify the effectiveness of this DMS model. This study secondary aims to propose a hybrid model by adopting nominal group technology and the Decision Making Trial and Evaluation Laboratory (DEMATEL) composite importance to integrating and finding the best practices for improvement the efficiency of BPR, and we also illustrate a case to present the application of this hybrid model. The main contributions of this study include proposed an integrated decision-making support model for corporate financing decisions and structured a hybrid model for integrating the organizational inner perspectives and improving the efficiency of business process redesign.
