臺灣博碩士論文加值系統

對於任何機構或任何級別的所有領導者來說，戰略或商業決策
是不可避免的。決策是我們現實生活中不可或缺的一種藝術，技能
和專業管理知識。決策的對錯無論對公共機構還是個人，它的正確
與否都可能產生某些損益的後果及影響。
本論文的目的是檢討一間私營企業的失敗商業決策，通過對HB
公司關於新產品線“高敏”（衛生業務項目）的商業決策的案例研
究，我們將審查並找出商業決策的內容，時間點，原因和方式。此
外它的結果和對公司的影響。
在探討決策過程中，論文強調這種“失敗”的情況是因為公司
及決策人忽視正常的管理策略，例常決策程序，市場調查以及可行
性研究和方法，以警惕以後的決策者能瞭解到錯誤的商業決策所帶
來的後果及弊害。如果HB 公司遵循正確的管理規範，應該能避免
錯誤的決策以致帶來損失。
論文的編寫結構如下：
1. 緒論
2. 決策文獻探討
3. 研究方法
4. 案例研究：採訪決策者
5. 案例審查和建議
6. 結論
本研究的關鍵詞是：商業決策，理智性決策，【高敏】消毒器，公共
衛生，清潔承包商，決策過程，決策程序。

Strategic decision making is inevitable for all leaders in whatever
institutions or at whatever level. Decision making is an art, skills as well
as management expertise in our practical life. Its right or wrong might be
resulted with certain impacts no matter what it is, of public or private
interests.
The objective of this thesis is to review a failure in strategic decision
making of a private enterprise. Through a case study of HB company’s
strategic decision on new product line called “高敏” (sanitation business
project), we will review and find out on what, when, why and how the
decision was made. Besides, its results and impacts to the company.
The emphasis on this case of “failure” in decision making is to create
an awareness to the potential decision makers that mistakes can easily be
made due to neglecting the normal management practices, routine
decision-making procedures, market survey as well as feasibility study and
so on. Impacts of loss should be avoidable if HB company were to follow
the correct management practice.
The thesis is written and structured by several chapters, namely
1. Introduction
2. Theory of strategic decision makings
3. Method of study
4. Case Study: Interview with the decision maker
5. Case Review and Recommendation
6. Conclusion.

誌謝 ........................................ i
摘要 ........................................ ii
Abstract ................................... iv
目錄 ........................................ vi
圖目錄 ...................................... viii
表目錄 ...................................... ix
第一章 緒論................................... 1
1.1 研究背景與動機 ............................ 1
1.2 時間背景與市場狀況.......................... 1
1.3 添加劑市場狀況 ............................ 3
1.4 本文的研究動機以下列數點 .................... 4
第二章 文獻探討 ............................... 6
2.1 什麼是企業決策，其意義及特點為何 ............. 6
2.2 企業決策過程的重要特性 ..................... 7
2.3 企業決策問題的分類...........................9
2.4 企業決策理論的檢討.......................... 9
2.5 制定理智決策之難度.......................... 10
第三章 研究方法 ............................... 13
vii
3.1 質化研究方法 ............................. 13
3.2 研究架構 ................................. 14
3.3 訪談對象及問題設計......................... 14
3.4 資料整理與分析 ............................ 15
3.5 研究的限制 ............................... 16
第四章 個案研究 ............................... 17
4.1 案例：【HB 公司的一個失敗決策】 ............. 17
4.2 產品介紹 ................................. 19
4.3 訪談 .................................... 25
4.4 訪談後小結 ................................40
4.5 參考資料 ................................. 40
第五章 案例的檢討和建議 ..........................44
5.1 關於【高敏】案例的檢討和建議 ................. 44
第六章 結論.................................... 54
參考資料 ..................................... 58

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59
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