The business environment nowadays becomes much more dynamically and tensely than the past driven by the trend of globalization and free trading. Therefore, any enterprise in the world has to face competition from everywhere in the world. Under such complicated business environment, it¡¦s dangerous to make decision based on past experience or instinct. If some key message is missed or not collected, a disaster caused by logical decision, but far away from the reality might just happen. In last couple decades, software providers launched DSS(Decision Support System), BI(Business Intelligence), ¡K, etc. based on current enterprise IT infrastructure like ERP (Enterprise Resource Planning), MRPII(Manufacturing Resource Planning), ¡K, etc. to help enterprise for decision making. However, such systems are not popular in Taiwan, not to mention the successful stories. While I studied the lesson ¡§information technology and competitive advantage¡¨ conducted by Profession Kuo, I concluded from classmates¡¦ discussion that the root causes were as follows. 1. Most Taiwan manufacturers¡¦ strategy is to launch product at lower cost to allow them to win business via price war. Therefore, they are willing to invest tangible hardware, not intangible software. 2. The branches of international companies can¡¦t develop their own information system due to Corporate policy or security concern. Based on above mentioned, I started thinking if we could have a BI system that doesn¡¦t need to spend money, is easy to implement, and no need for Corporate approval. Such BI system could help management to retrieve effective and enough information for precise decision making. After evaluation, I think Microsoft Excel spreadsheet software is the most suitable solution. It¡¦s because almost all enterprises have it, it can contain 1M units of data in a file, and useful tools of macro, pivot table, sorting, filtering, VBA(Visual Basic for Application). Furthermore, the nature of spreadsheet is similar to database structure, so it can be easily integrated with database like SQL database, Microsoft Access. Thanks to Profession Kuo¡¦s coaching, I started doing research, and studied necessary tool like VBA, ¡K, etc. to warm up for this thesis. After months, I finally finish it, and I hope it can contribute to the ones that have similar problem with me.