中永和捷運線屬台北都會區捷運路網的一部份，全長5.4 公里，全部採地下化興建， 未來完工後，將有助於疏解中永和日益壅塞的大眾運輸。 惟捷運系統僅能對當地交通施以線的連絡，無法普及於每一個住宅鄰里單元的點及面 ，因此接運公車實有必要予以建立，作為捷運系統之輔助設施，以擴大捷運系統的服 務範圍及使用效率。 本文以“規劃手冊法”為基礎，探討接運公車的特性與路線類型，由行銷學的角度剖 析接運公車的營運目標，營運環境及影響營運的因素，並試圖利用轉車理論的觀點， 評估接運公車與大眾運輸供需之關係，進而分析其效益。 其次，本文亦對中永和當地道路現況，未來道路相關重大建設及公車路線，營運現況 ，予以說明，再由土地使用衝擊，都市居民活動型態，中永和都市機能等三方面，討 論捷運系統與中永和都市交通之關係，進而提出接運系統應考慮之公車定位，整合原 則，路線調整，未來運輸需求之預估等問題。 最後，以頂溪站為實例研究，試擬頂溪站轉車站之配置構想，路盄研擬，以及若干營 運建議，包括組織型態、車輛型式、設站問題、票證制度等，試圖獲得未來建立接運 公車經營規劃上的周延考慮。

一、研究目的 （一）闡述台灣開發地下街基本方針制定之必要性，以防日後治絲益棼。 （二）以台北新車站地區為例，期能提供台灣地下街之開發流程、開發主體及營運管 理等之可循方向。 二、相關文獻 本研究之文獻以地下街開發之先進國日本之書籍、雜誌為主；國內文獻以高雄地下街 案例、台北車站特定區計畫方案、有關之文章、報紙等為主。 三、研究方法 係屬「比較分析法」與「歸納分析法」之綜合應用，並輔以「問卷調查法」。 四、研究內容 （一）地下街之意義、發展緣起與目的，及所提供之效益。 （二）探討日本及台灣高雄地下街發展至今所產生之問題，以資台灣未來開發之借鏡 ，並說明台灣開發地下街基本方針策定之必要性。 （三）就日本與高雄開發地下街之經驗，取其長、去其弊，以台北車站及中華路為例 ，研擬台灣開發地下街合乎理想之程序、開發主體，及未來如何營運管理與維護。 五、研究結果 （一）地下街發展至今，利弊參半，如何揚其利、匡其弊，有賴法令之事先防範，故 台灣開發地下街基本方針之確立有其必要性。 （二）地下街開發之推動，宜以地方屬級之公私合營事業機構為主體最佳。 （三）良好之營運管理與維護，是防止地下街頹敗因子產生之利器，所以地下街之營 運主體、營業種類及安全設施之管理維護，宜予制度化。

第一章說明本論文之研究動機與目的、研究範圍與限制、研究方法及論文結構。第二 章說明管理資訊品質標準、決策種類及營運管理決策之特性。第三章說明歷史成本觀 念之理論基礎，及其與營運決策用成本資訊之關係。第四章說明淨變現價值與其他資 產交換產出價值觀念之理論特性，及淨變現價值在營運決策上之應用。第五章說明變 動成本與其他資產交換投入價值觀念（不包括歷史成本）之理論特性，及變動成本在 短期訂價決策上之應用。第六章為本論文之結論及所提出之若干建議。

人壽保險是一種無形商品，無法令顧客很快地產生信心，因此對於一切有關『市場營 運』之活動更須重視，才能促使保險事業的推展。尤以邇來一切之經濟活動已由『生 產導向』轉為『市場導向』，使市場之競爭更日形尖銳。又不同型態之市場，其競爭 環境及方式均不同。本文研究之目的乃在探討台灣壽險市場的市場結構和競爭型態， 俾擬定正確的經營策略。全文共分七章廿四節各章主要內容如后： 第一章 論述本文研究動機與目的，研究方法與限制及以後各章說明。 第二章 對台灣壽險市場的經營概況略作分析。 第三章 對台灣壽險市場的成本型態，從事實證明分析並導出台灣壽險市場的成本函 數。 第四章 對台灣壽險市場作損益兩平分析、經營效果分析及投資報酬分析。 第五章 首先說明市場結構的意義、型態及特質，並對世界各國壽險市場競爭實態加 以比較，最後確定台灣壽險市場應循的競爭型態。 第六章 首先介紹寡占市場競爭條件與策略選擇的關係，並依次探討非價格競爭策略 、規劃性經營策略及集團或合併經營策略。 第七章 結論與建議。

隨著台灣加入世界貿易組織(WTO)及國際資本市場進一步地整合，國際融資工具如海外存託憑證及海外可轉換公司債近年來備受企業的喜愛，成為企業進行海外市場擴張的一大利器。尤其近二、三年來台灣更掀起發行海外可轉換公司債的籌資風潮。本研究目的在了解此現象對公司價值的影響及市場投資人相關的反應。 本文針對1993至2001年間台灣上市、上櫃公司成功發行的61檔國內可轉換公司債及35檔海外可轉換公司債進行實證研究，主要結論如下： 1. 宣告發行時的訊息效果方面，ECB發行公司不論是宣告發行前後一週或二週的股價累積異常報酬都顯著為正，但CB發行公司卻不然，前者優於後者。 2. 發行海外可轉換公司債及國內可轉換公債發行公司特性差異方面，不論是二獨立樣本T檢定、Mann-Whitney U 檢定及Logistic檢定，結論皆一致：公司規模愈大，轉換溢價幅度愈高、市場利率差愈高的公司愈易傾向發行海外可轉換公司債。此外，二種發行公司發行前的營運績效並無顯著不同。 3. ECB和CB宣告發行時價格效果的不同，和「與國內籌資相比，發行海外可轉換公司債有較高的融資空間」的假設無關，融資空間假設不成立；但和「與國內籌資相比，發行海外可轉換公司債的融資成本較低」的假設有關，融資成本假設成立。 4. 投資人對公司轉換溢價隱含的對未來股價成長的信心及未來資金成本的降低才是解釋宣告發行時價格效果的因子。 5. 投資人給予海外可轉換公司債相對較高的短期價格反應確實表現在海外可轉換公司債發行公司長期較佳的營運績效上。 / With Taiwan’s entrance to the World Trade Organization (WTO) and further integration among international capital markets, international financing tools, such as Global Depositary Receipt (GDR) and European Convertible Bond (ECB) have become popular. For the past few years especially, companies in Taiwan have heavily used ECB as their leading financing tools. This study focuses on how investors in Taiwan response to the issue of ECB and CB. Using 61 CB and 35 ECB samples from Taiwan companies during 1993 and 2001, this study comes to the conclusions as follows: 1. Companies that issue ECB have higher announcement effects than companies that issue CB. 2. Companies with larger size, higher conversion premiums, and higher interest spreads tend to issue ECB instead of CB. There is no significant difference between the pre-issue performance between ECB and CB companies. 3. The hypothesis that “ECB companies have higher debt capacities than CB companies” is not verified. However, the hypothesis that “ECB companies have lower cost of capital than CB companies” is supported. 4. The conversion premium that signals companies’ confidence for the stock price and lower cost of capital in the future is the main factor to explain the announcement effects of ECB and CB. 5. In comparison to CB companies, ECB companies have better post-issue performance which can be supported by their better announcement effects.

2001年9月4日HP（惠普電腦）的執行長Carly Fiorina宣佈將以250億美元價格收購Compaq（康柏電腦），這樁購併案不但金額上是電腦業過去最大的一筆交易的兩倍，而且也是惠普公司六十三年歷史中最重要的一樁買賣。HP和Compaq合併後，將成為全世界第二大及名符其實的「日不落」電腦公司。合併後，這兩家公司過去四季以來的營收總合為874億美元，僅次於IBM。 本研究係以惠普台灣分公司ESG（企業系統事業群）中，其中一項產品「工業標準伺服器」事業部為個案的研究。探討惠普及康柏兩家公司合併前後，此產品事業部的公司組織及營運策略。藉由探討策略的三構面：(1)營運範疇(2)核心資源(3)關係網路，以及運用策略九說中「四競技場」的分析架構：(1)價值與效率的競技場(2)結構與能耐的競技場(3)體系與實力的競技場(4)同形與異質的競技場。了解合併前後三家公司在經營此事業的不同處，並對關連性問題提出建議。 期望本研究三點主要研究目的，對於同質性企業合併時，可以提供有意義參考的價值： 一．從策略三構面：(1)營運範疇(2)核心資源(3)關係網路，剖析合併前 後三個案公司。 二．從四個競技場：(1)價值與效率的競技場(2)結構與能耐的競技場(3)體系與實力的競技場(4)同形與異質的競技場的分析，了解合併前後三個案公司的競爭優勢。 三．惠普台灣分公司在工業標準伺服器事業，合併後的營運績效是否達到合併綜效的目標。 藉由本研究的結論，對於想進行同質性企業購併的企業經營者，可以找到更有意義的啟發。乃至於利用更短的學習曲線，創造合併後的獲利契機。 / The Graduate Institute of Business Administration National ChengChi University The Study of organization and business strategies of Industry Standard Server in Hewlett Packard Taiwan before and after the merger of Hewlett Packard and Compaq Computer On September 4th, 2001, Carly Fiorina, CEO of Hewlett Packard announced the merger of Hewlett Packard and Compaq Computer at USD25 billion dollars. This amount was in fact twice as much as the biggest merger that had ever happened in IT industry, and moreover, it is the most important decision that has been made in HP’s 63-year history. After the merger, Hewlett Packard has become the worldwide number two computer company, an empire where the sun never sets. The annual revenue of new Hewlett Packard totals 87.4 billion dollars, only second to IBM. This research is to pick the product “Industry Standard Server” that belongs to the business unit of Enterprise Solution Group in Hewlett Packard Taiwan to do the case study. The theories I will be using are: 1) the three dimensions of business strategy: a) business scope; b) core resources; and c) relationship network and 2) the four competitive strategies: a) value and effectiveness; b) position and strength; c) group and core competence; d) industry and differentiation Through the change of the organization and its business strategy before and after the merger, I will come up how the three companies – Hewlett Packard, Compaq and the New Hewlett Packard have their own business strategies and will also provide suggestions to related questions. By the end of this research, I hope some points can be made and provided to companies that are planning to have their horizontal integration. I will do so by observing and analyzing from the following three aspects: 1) To analyze the three companies by the three dimensions of business strategy 2) To analyze competition advantages of the three companies, before and after the merger. 3) To analyze how Industry Standard Server Business Unit in Hewlett Packard Taiwan achieves Synergy through the merger of the two companies Finally, the intention of this research is to help and to provide advise to those companies that are planning to have their horizontal integration, and hopefully through this research, a shorten learning curve will benefit them and through such integration, synergy will be seen.

摘要 本研究探討民國九十一年開始實施之企業營運總部政策對股市之影響，分為三部分。第一部份採用法令分析及文獻探討方式，分析我國與鄰近國家關於營運總部政策及其租稅優惠之異同，並佐以各界對此項政策之評論，以得出我國營運總部政策優劣之處；第二部份以敘述性統計檢視各產業符合營運總部申請要件比率及各要件達成之難易程度，以做為建立迴歸模型之基礎；第三部分則利用事件研究法與迴歸分析探討股市於營運總部政策演變期間股價異常報酬情形，並檢測股價異常報酬率與各要件間的關連性。 在我國營運總部申請要件方面，實質控制海外關係企業、員工人數和學歷、國內年營收淨額、國內年營業費用及國外關係企業年營收淨額等均較新加坡、上海和馬來西亞嚴格，『實質控股』、『員工學歷』和『國外關係企業年營收淨額』更為他國所無之要件。而雖然我國之租稅優惠較此三國優渥，但如無相關配套措施，優惠效果也會大減。在符合要件分析方面，本文針對458家上市公司進行分析，整體符合要件比率為29.85％。在各申請要件中，以國內年營收淨額、年營業費用和員工人數為企業較易達成之要件。但就國外關係企業佈局國家數及其年營收淨額而言則較不易達成，可謂企業欲獲得此項租稅優惠之最大障礙。而就各產業別觀之，以塑膠、電子和水泥業之符合比率最高，機電、電線電纜、塑膠、百貨、玻璃和造紙業次之。而紡織、化學和食品業則因無法達到國外關係企業佈局國家數與其年營收淨額此兩項要件導致符合比率相當低。另外汽車、營建、運輸、觀光與金融保險業中無一家公司達到符合營運總部設立要件。此結果顯示傳統產業在獲取營運總部租稅優惠上仍趨於劣勢，可能造成產業別租稅不公平之現象。 營運總部政策演變過程中，股市普遍給予其正面評價，包括在經濟部起草規劃、經發會通過、經濟部與行政院增訂促產條例，以及立法院三讀通過等六個事件日，皆出現顯著為正之股票異常報酬。而在分析企業申請營運總部獲准日之股市反應方面，在通過日之次一交易日也有顯著之正值異常報酬。 以迴歸模型檢視影響股價異常報酬之因素，在全體上市公司樣本方面，股市對電子業仍給予最高的顯著股價異常報酬，不過，實證上並無發現設立要件有顯著影響股價異常報酬之結果。就73家核准公司樣本分析則顯示遞延所得稅負債科目金額之大小對累積股價異常報酬率有顯著之正值影響。 / Abstract In January 30, 2002, the legislative Yuan passed the Chapter VI-1 of the Statute for Upgrading Industries to encourage companies to utilize worldwide resources and set up the operational headquarters in Taiwan by providing preferential tax interests. Using 2001 corporate financial statement data and regression analysis, this study explores the influence of the Operational -Headquarter policy on the reactions of the stock market. The results of this study are as follows: 1. Regarding the qualification requirements, Taiwan has a more strict qualification than those of Singapore, Shanghai and Malaysia, especially in the specification of “control over the foreign affiliates,” “the net revenues and expenses of the operational headquarter,” “the quantity and quality of employees,” and “the net revenues of the affiliates abroad.” 2. The statistical analyses show that there is 29.85% companies meet of requirements of operational headquarters. Among the qualifications, the requirements of “foreign affiliates” are the most difficult criteria to achieve than others, causing the traditional industries cannot qualify for applying the approval. 3. During the event period of this study, the stock market reacts to the proposal by significant positive stock abcdrmal returns. It shows the stock market favors the new policy. The regression results indicate that investors give the Electrical industry higher evaluation than other industries.

現階段中國大陸之經濟發展已不存在資金與外匯的制約、整體投資環境的改善、內需市場吸引力的加大及加入WTO後，一些對外開放初期為吸引跨國企業投資的讓利政策，正逐步取消。為使外商投資與產業結構調整政策相結合，中國大陸的引資方向從「招商引資」到「招商選資」、從外資「超國民待遇」到「國民待遇」轉變。中國大陸於2006年11月公佈《利用外資十一五規劃》，未來將更加重視引進具備先進技術、管理經驗、資源節約型、環境友好型等高素質外資項目。近期重大的外資政策轉變，將對在中國大陸台商的營運活動，造成新的挑戰。 本研究參考工總問卷調查結果，同時運用深度訪談，綜合分析歸納中國大陸近期實施內外資企業所得稅合一、調降出口退稅率及《勞動合同法》對台商營運之影響。本研究發現，企業所得稅是企業有盈餘才需繳，因此廠商普遍繳得比較心甘情願。調降出口退稅率政策對於出口產品遭調降稅率，產品附加價值又不高者，影響較大。《勞動合同法》對廠商的影響則較為普遍。儘管中國大陸外資政策轉變，但因其市場發展潛力大，加上台商群聚效應及經營慣性等因素，維持原投資規模及原投資地點者均超過半數，實際上減少規模或結束營業僅約1成。且經營自有品牌者、產品附加價值高者、管理效率高者、內銷市場比重高者、原本即較遵守法令規範者，相較之下，所受衝擊較小。 即使近期中國大陸外資政策之轉變對出口型、勞力密集型企業較為不利，惟對於高新科技、節能、環保及信息等產業繼續給予租稅優惠，相關商機應可掌握。樂觀者從危機中看見轉機，台商應審時度勢，合法經營，重新整合資源，積極升級轉型，才是永續經營之道。 / Economic development in China is no longer bound by restrictions on foreign exchange and capital investment, and the investment environment as a whole has been improved. These factors, along with the increasingly attractive internal market and China’s joining the WTO, have resulted in the gradual cancellation of profit-concession policies established at the earlier stage of the market opening to attract international investments. To ensure that foreign direct investments（FDI） will be fully integrated with the industrial structure adjustment policies of the country, China’s FDI policies have also been redirected from “Attracting Investors” to “Selecting Investors”; and the “Preferential Tax Treatment” granted to foreign investment institutions has been discontinued and replaced by the “National Treatment”. In November, 2006, the Chinese government further announced the “11th Five-Year Programme for Utilization of Foreign Direct Investment”. It is expected that more attention will be paid to the introduction of high-quality foreign investments distinguished by their high technology, management experience, resource-saving and environment-friendly features, etc. Significant changes in China’s FDI policies in recent years will pose new challenges to the business operations of Taiwanese companies in China. This study has referred to the results of a questionnaire survey conducted by the Chinese National Federation of Industries and adopted an in-depth interview approach, so as to analyze and identify the impact on of the various recent policy changes in China on the operations of Taiwanese companies, including the unified corporate income tax rate for domestic and foreign investment enterprises, the reduction of export rebate rate and the implementation of the Labor Contract Law. The findings show that, in general, enterprises are more prepared to pay corporate income tax because it will only be levied when the company has made profits. The downward adjustment of export rebate rate would impact more on companies whose export products are of lower added value, and are subject to the adjusted rebate rate. The Labor Contract Law, on the other hand, would have a relatively wider influence on the companies. In spite of the changes in China’s FDI policies, more than half of Taiwanese companies have determined to maintain their existing investment scope and business presence in China, considering the great market potential, the cluster effects of Taiwanese companies and the organizational inertia. Only about 10% of the companies have physically reduced their business size or closed their businesses. Comparatively, the less impacted companies are the ones which own their own brand names or highly value-added products, those with better management efficiency or a higher percentage of China’s domestic market, or companies which have been relatively more compliant with the regulatory requirements in the past. While the recent changes in China’s FDI policies have turned out to be unfavorable for export or labor-intensive industries, Taiwanese companies should grasp business opportunities in the areas of high and innovative technologies, energy-saving, environmental protection and the information industry, to which tax credits are being continuously granted. With crises come opportunities. It is recommended that Taiwanese companies in China should evaluate the situation and abide by the relevant regulations; and endeavor to achieve sustainable business development through the re-integration of resources and active upgrading or transformation of businesses.

非營利組織在今日扮演了非常重要的角色，從提供獨特的服務到積極參與應付社會的需要，以增進社群福祉。更重要的是，非營利組織在各個區域以關鍵經濟力量之角色，滿足各地人們之需求。 當全球化的時代來臨，臺灣非營利組織仍然遭遇許多挑戰。因此，本研究的動機是希望藉由檢視國際非營利組織是如何成功地實現他們的使命以協助地方的非營利組織改進整體表現，以增進其對社會的影響以及如何充分地運用資源。因此本論文將分成以下四個主要議題進行研究： 1. 國際非營利組織的使命如何影響其運作？ 2. 國際非營利組織如何組織其活動？ 3. 國際非營利組織要與其他組織合作以達到其目標之原因？ 4. 國際非營利組織是用何種方案或行動來更成功地達成其使命？ 本研究採用質性個案研究法以及檔案紀錄蒐集法為研究方法。本研究並選擇了五個國際非營利組織進行研究，其各自在使命、組織結構、營運管理、方案行動以及策略聯盟上的選擇皆有所不同的。卻同時具備高聲望、數據可取得特性以及專注多元發展(diversity focus)等特性而有助本研究之資料探索及分析。 最後本研究的研究結果可以歸納如下： 1. 國際非營利組織在落實使命以及目標的同時總會謹慎專注於管理其操作執行流程以及如何提供產品及服務之流程。此外為求持續成長，國際非營利組織在其募款策略上增加多元性以確保組織強度。 2. 國際非營利組織有使用功能性架構之趨勢-此架構可精簡與迅速的整合組織各個專案計畫以及達成組織之目標與使命。此外，其聘任具有優越技能、專業經驗、外部關係(企業或非營利組織間)以及與社群有緊密互動的董事會成員、管理階層、委員以及志工。 3. 為了達到完成使命之目標，國際非營利組織會採取策略聯盟之作法，其主要理由有以下五種(1)成本以及風險考量(2)擷取更有實益之研究(3)獲取互補性之資源(4)取得合法性(5)取得公開曝光、聲譽以及公共關注。 4. 國際非營利組織不僅確保其各項專案計畫在操作以及發展上具有效益，同時也將各項專案計畫緊密的與組織整體使命結合。 本文不僅解釋了國際非營利組織在達成使命時為何較具效率也針對台灣非營利組織提供了若干建議以增進其執行目標或任務之效率。 / In this turbulent time, nonprofit organizations (NPOs) play significant roles since offering unique services and engaging in tackling the societal needs to benefit all human beings. Most importantly, the NPO sector served as a crucial economic force in most regions of the world fulfilling human needs. Nonetheless, as globalization approaches, the Taiwan NPOs still encounter the numerous challenges. Therefore, this research is motivated by a desire to examine how international nonprofit organizations (INPOs) function to accomplish their missions successfully as one means of assisting local NPOs to improve overall performance, increasing their impact on the society, and pinpointing how they can fully utilize their resources. Four major research questions to be addressed in this dissertation are as follows: 1.How does the mission of an INPO affect its operation? 2.How does an INPO organize its activities? 3.Why does an INPO collaborate with other organizations to achieve its objectives? 4.What programs and activities does an INPO create to fulfill its mission more successfully? The researcher focused on qualitative case study and the archival research method was adopted in this dissertation. Five INPOs, which differed in mission, organizational structure, operational management, program activities and strategic alliances and collaboration, were selected to be explored, investigated, and analyzed due to their high prestige, data availability and diversity focus. The findings of this dissertation can be summarized as follows: 1.INPOs always have made it a habit of following their missions when focusing on carefully managing the operational processes or routines to produce and distribute their products and services. In addition, in order to sustain growth, INPOs diversify their funding strategies to insure the strength of the organization. 2.INPOs have a tendency to use functional structure—lean and agile—to organize programs and achieve their goals and missions. Besides, they recruit outstanding board of directors, executives, other committees and volunteers with exceptional skills, professional experiences, connections to the firms and philanthropic organization and ties to the community. 3.With the aim of fulfilling their missions, INPOs pursue strategic collaboration and alliances for five reasons: (1) To share the costs and risk, (2) To receive more effective research, (3) To acquire complementary resources, (4) To get legitimacy, and (5) To obtain exposure, reputation and public awareness. 4.INPOs ensure that each program is not only developed and operated effectively, but also strongly associated with the organization's overall mission. To conclude, this dissertation not only explains how INPOs function so effectively in achieving their missions but also provides recommendations for Taiwan NPOs to fulfill their missions more successfully.

隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。 個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。 為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue. The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions. In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.