隨著商業智慧的廣泛使用，商業智慧為企業帶來的效益也被廣泛討論，然而不同的商業智慧設計與使用者的心態都有可能使商業智慧的應用對決策執行與經營績效產生不同的影響。雖然實務上雖然可以以財務數據分析商業智慧帶來的效益，但受限於決策資料的記載，我們無法得知經理人執行決策的內容，而無法了解商業智慧的使用者對決策過程與經營績效的影響。 本研究利用國立中央大學ERP會計碩士在職專班｢事業模式創新｣課程採用「8十事業模式與決策模擬競賽」所產生的決策資料，比較冠軍組與亞軍組經營團隊之決策行對經營績效之影響。另外透過對參賽者訪談與問卷調查，比較兩組的策略思考對決策執行以及經營成效的差異。 本研究結果發現：(1)在策略規劃面產品組合的多元性冠軍組高於亞軍組。(2)在策略執行面冠軍組對於產品成本、管理及行銷費用與收入之間的比例與趨勢的掌握更加精準。(3)問卷結果也顯示冠軍組商業智慧設計在資料分析與結果展現的完整性優於亞軍組，較能輔助其進行需要尋求規律及趨勢的理性決策。因此，本研究推論商業智慧的應用有助於決策規劃與執行，進而創造相對優異的經營績效。 ;With the widespread uses of business intelligence (BI), the contribution of BI for the benefits of the enterprise have been widely discussed, but different designs of BI and users’ mindset are likely to cause the BI to have different impact on decision making and the resulting performance. The financial performances have been used to represent the contribution benefits of BI, but the lack of data of decision making by the manager inhibits the analyses of the impact of using BI upon the managers’ decision-making process and the financial performance. This study uses the decision-making data generated by the "8-Cross Business Model and Decision-Making Simulation Game" in the course of "Business Model Innovation" offered by the National Central University′s ERP Accounting Master program. This study compares the differences of operating performance resulted from decision executions. In addition, based on the interviews and questionnaires with the participants of both teams, this study attempts to reveal the relationships among the strategic thinking, decision executions and operating performance. This results of this study are as follow. (1) The champion’s product portfolio is more diversified than the runner-up. (2) The champion’s variances between actual financial perforce and the predicted financial performance are smaller than the runner-up. (3)The results of the questionnaire also show that the data analyses and presentation of the champion’s BI design is more complete than runner-up, which enables the champion to obtain information through the BI system and make rational decisions of seeking the rules and trends. Therefore, we conclude that the application of BI may help decision-making and execution, and thus create relatively good operating performance.
