在TRIZ(萃智)中，資源的意義是『要達成所需要的功能、價值或最佳解決問題，但希望最小化資源成本投入』，其方法是最佳化現有資源的使用效益，包括有用、沒用以及有害資源。資源一直是TRIZ中的一個強而有力的觀念，在技術領域方面，前人已發展出眾多手法幫助辨識及分析各式資源，在管理領域卻少有相關研究。本研究著重於管理領域，利用觀點映射圖 (Perception Mapping)、採用因果矛盾鏈分析 (CECCA) 來定義問題，辨識因果矛盾，再將原先應用至技術萃智領域的資源辨識手法統整並移轉至管理領域中，發展出管理資源利用的手法，辨識出可用資源，最後利用普氏矩陣進行資源方案選擇與篩選，達到TRIZ(萃智)資源的核心目標。
本研究的整體貢獻如下：1) 分析各種的資源應用手法與發展一套新方法以辨識管理領域之資源； 2) 整合資源的應用模式於管理領域，發展出管理資源利用分析手法；3) 建立一套流程表單與說明，促進使用者以系統化的方式解決管理問題。

The concept of resources in TRIZ (Theory of Inventive Problem Solving) is to make the most use of existing resources to solve problems with zero or near zero cost. Resources are one of the most powerful concepts in the TRIZ tools. Researchers have developed some tools for analyses and identification of technical resources. However, resources are much murkier and harder to identify for problem solving in business or management scenarios. The research proposed a set of systematic processes and tools to address this problem. Enhanced perception mapping and cause-effect contradiction chain analysis (CECCA) are used to identify disadvantages and contradictions in business scenarios. The stakeholder resources, super-system resources, and resources in appropriate database are examined for potential capabilities to perform desirable functions which can be used for problem solving via Thought-Provoking Questions. Finally, the Pugh matrix is used for solution selection toward using resources to solve the problem.
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The contributions of this research include: (1) Analyzing the various application modes of resources and developing resource analysis methods for business scenarios; (2) Developing a set of new methods to identifying available resources for problem solving in business scenarios; (3) Establishing a set of standard procedures, forms, and instructions to facilitate resource identification for problem solving.

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