企業的採購活動必須考慮產業及市場的因素，並以企業的策略目標作為指導原則，尋找最佳的供應商與產品或服務。多屬性決策分析技術是企業常用於選擇最佳方案的工具，尤其是SMART簡易多屬性評等技術是最早發展也最常被應用的量化分析工具。但是多屬性的決策分析工具皆是以傳統數學模型發展出來的量化分析工具，對於半結構或多元性的方案選擇，缺乏具有系統性且客觀的評估屬性建立方法，並且欠缺值化屬性的權重設定依據。 策略行銷分析4C理論的四項成本變數，可以作為SMART簡易多屬性評等技術的根本目標，並且可以各項成本變數的因子作為建立評估屬性的根據；4C理論同時也提供了影響各項成本的因素，可以作為權重設定的參考。 本研究嘗試結合策略行銷分析4C理論與SMART簡易多屬性評等技術，以建立4C-SMART企業採購決策分析模型。並且透過兩個簡單但實際的案例演練，以4C-SMART模型產生量化的數據結果，作為採購決策者的分析依據，來推導並且證實4C-SMART應用於企業採購實務的可能性。 / The factors of industry and market are usually taken into account in corporate purchasing activities. Purchasing tends to find the best suppliers as well as best products and services under the guidelines of corporate strategic objectives. Multiple Attribute Decision Analysis, MADA, is the most common tool to select the best solution among options. Simple Multi-Attribute Ranking Technique, SMART, is the earliest developed quantitative tool of MADA and has been widely adopted by corporate purchasing. However, MADA tools are constructed on the basis of traditional mathematic models. When coping with semi-structural and diversified options, the MADA tools lack of systematic and objective methods of constructing attributes and do not provide criteria for setting weights against qualitative attributes. The four cost variables in Strategic Marketing Analysis, also known as 4C theory, can be used for setting the fundamental objectives of SMART model. 4C theory also provides factors under the four cost variables as criteria for setting attributes. The factors which influence the variation of the four costs can be adopted as criteria for setting weights. This research tried to integrate 4C theory and SMART technique to create a 4C-SMART purchasing analysis model. Through the practices of two simple but practical cases, the model helped to generate quantitative results as evidences for purchasing decision maker’s analysis and deduced the possibility of applying the model in practical corporate purchasing.