本研究對Galbraith(1973, 1977)提出的資訊處理理論進行深入瞭解後發現,其資訊處理需求與資訊處理能力配適的均衡屬靜態的觀點。若引入技術創新的觀念後,進一步推論可發現動態的配適狀況,而這動態的配適狀況正可歸納為組織資訊處理機制的趨於複雜化。而資訊處理機制不斷複雜的過程又正可反映企業競爭力提升的結果。 本研究發現,資訊技術較為不足的中小型企業,其資訊處理的機制若太過複雜,極可能使其企業競爭力落在遞減的階段,此時,組織資訊處理機制的複雜度又須在簡繁之間做一權衡取捨。另外,基於企業競爭力是企業價值與成本的函數,本研究將企業可實現價值上限曲線開始與企業最低成本下限曲線相交的點稱為衰退啓始點,企業又須將此所謂的衰退歙始點,儘量地向右方推延,企業才能維持競爭力進而永續經營。
The current research investigates the theory of information processing originally proposed by Galbraith (1973, 1977). It is found that the balance between the fitting of information processing requirement and processing capabilities is a static viewpoint. If the concept of technological innovation is introduced, dynamic conditions of this fit can be inferred. Such dynamic conditions can reflect that the mechanism associated with the organization of information and processing tends to become more and more complicated. Moreover, the progress of becoming more complicated can also signify an improvement of corporate competitiveness. It is found in the current study that small and middle class corporations, which lack in information related technology, may result in a drop of corporate competiveness if their information processing mechanisms are too complicated. Once at this situation, it is necessary to trade off between the simplicity and complexity. Based on the notion that corporate competiveness is a function of the corporate value and cost, the cross point between the upper-limit curve of corporate achievable-value and the lower-limit curve of corporate minimum cost is termed the initiation point of decline. Corporations should shift this decline initiation point to the right in order to maintain competiveness and sustain business operation. Based on the results of the current research, it is concluded that the achievable-value upper-limit curve has its rigidity. The feasible way of shifting the initiation point of decline to the right is to decrease the slope of the lower-limit curve of corporate minimum cost by adopting information technology. By doing so, this also further improves corporate competiveness.