由於現今高度競爭與環境，科技導向的組織或公司，廣泛的將分權化利潤中心概念應用在組織或公司體系。為了有效地在時間與經費內完成一連串的新產品開發流程，利潤中心經理需要一客觀指標方法，已獲得新產品設計研發活動在不同資源配置、利潤、成本與時間關係下交互影響之觀念。本研究利用資料包絡法提出一個新穎的指標方法，在執行新產品設計研發活動時，利潤中心達到利潤最大之目標並且工程人員效法學習標竿活動。根據利潤中心的特性，本研究發展出五個評估模式，分別為(1)資源限制下設計研發完成時間可行性評估模式、(2)資源限制下最短設計研發完成時間模式、(3)成本時間績效分析模式、(4)設計研發活動委外之供應商評選分析模式、(5)利潤中心收益模式。最後，以電動車產品設計為案例，驗證本論文所提出之利潤中心商業績效評估方法論之可行性。本研究方法論協助利潤中心經理有效的利用資源，以達成專案交期並使利潤極大化。

In today’s highly competitive marketplace and environment, technology-driven organization or companies widely adopt decentralized profit-center business model. In order tp complete a series of new product development (NPD) activities on time and in budget efficiently, the profit-center managers need an objective benchmarking approaches to gain precious perception into the relation of different resource allocation, profit, costs and times for each NPD activity. Thus, this research put forward a novel benchmarking methodology based on Data Envelopment Analysis (DEA) to optimize the NPD activities within a profit center for achieving the maximum profit goal and to guide NPD engineers to learn the best benchmarking practices. According to the properties of the profit center, this study proposes five evaluating models, including (1) the feasibility evaluation of activity time under limited resources, (2) the minimum activity time estimation under limited resources, (3) the cost-time performance analysis, (4) the contractor selection for the outsourcing NPD activities, (5) the profit estimation of a profit center. By applying the real case of the electric scooter design project, this reaserch demonstrates the methodology at work with superior results, comparing to other existing approaches. The methodology helps the profit-center manager to reach the project deadline and make the max profit by allocating resources efficiently.

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