企業施行IT投資決策時,通常都會遇到各單位獨自提出需求,編列預算,而沒有考量到整體企業的共同目標與市場策略的問題;而在預算執行階段時,亦常不考量企業的實際經營狀況,因此常招致系統導入失敗或投資浪費。本研究希望能對目前IT投資決策,分析出關鍵成功因素,再搭配即時詳細財務數據,以做出最佳投資選擇,提高系統導入成功機率。本研究利用企業技術管理(Business Technology Management, BTM)的框架概念,嘗試在企業內部建立一套能涵蓋實際需求、業務績效與技術管理能力的衡量系統。透過文獻探討,依據BTM成熟度模型的要求,整理出以財務、策略、流程、組織、資訊、技術等六項維度進行評量。透過專家問卷的調查,先做信度分析,再利用主成分分析法,驗證量表各構面因素的成立、單因子變異數分析法來分析不同影響因素所造成之變異性。最後,透過層級分析法(Analytic Hierarchy Process,AHP),得到各因素所佔的權重比例,以作為IT投資決策系統建置時的參考依據。本研究利用一個有代表性的個案研究,論證BTM框架對企業IT治理的實用性。我們建立一個能整合IT策略與企業策略的衡量架構,包含業務及技術管理成熟度評估的衡量標準,能準確提供企業在IT投資策略擬定時所需要參考的數據,進而提高IT決策品質。目前BTM方法仍欠缺實證的文獻,本研究正好提供一個可行的對策方案,尤其是用在IT投資決策部份,更擴展了BTM管理的領域。
When businesses invest their information systems, they often encounter the situations that each business unit independently submits its requirements to gain annual budget without considering the business common goal and market strategy. Even in the budget execution, they do not care much the actual management status so as to waste their investment. In this study we reviewed current IT investment strategies and suggested critical success factors adjusted by business performance. We make use of the conceptual framework of Business Technology Management (BTM) to construct an evaluation system taking consideration to actual need, business performance and management capability. Through literature review we chose financial state, strategy, work flow, organization, information need, and technological capability as evaluation criteria required by the BTM maturity model. The criteria were validated by principal component analysis. The variance arisen from different impact factors is determined by one-way ANOVA. With the help of Analytic Hierarchy Process (AHP), the weight of individual factor is determined to support IT investment decision-making. A case study is presented to discuss the applicability of BTM framework in implementing IT governance. The case provided us with parameters while using the system to support IT investment decision.