為了追求企業的永續成長及獲利，許多公司都會投資新事業。然而，新事業的投資並不一定可以為公司帶來預期的利潤，有些公司可能因為選擇錯誤的新事業或是營運策略的決策錯誤而造成嚴重虧損。因此，新事業的評估以及其後續之營運策略的決策對於企業是非常重要的。本研究的目的即是要建立一套稱為BOSSUP (Business and Operation Strategy Support with UNISON and PDCCCR)之新事業評估以及營運策略之整合決策模式。本研究依據紫式決策分析架構提出一套用以發展新事業策略、新事業選擇以及營運策略決策之三階段流程與方法論，這些方法不只是單純地做評比與選擇，而是從流程面輔助企業得以有系統地評估其切入新事業之利弊與得失。本研究也依據PDCCCR的概念架構進一步發展一套策略分析模式。該模式除了可以幫助釐清營運要素之間的相互關係外，更可作為分析策略群組的工具、視覺化的敏感度分析以及整合AHP+ROC之多屬性決策評估方法，以輔助企業制定營運策略的決策。本研究並以台灣某半導體公司發展微機電事業之評估為個案，具體說明BOSSUP之分析架構及其運用方法，並驗證其可行性。

Many enterprises would invest new business for sustainable revenue growth or profitability. However, the new business investment is not always profitable to enterprises as expected. Some investments may cause serious financial loss due to wrong business selection or poor operation strategy decision. Thus, the decisions on new business evaluation and operation strategy are crucial to enterprises. This research aims to propose an integrated decision framework named BOSSUP (Business and Operation Strategy Support with UNISON and PDCCCR) for the new business evaluation and operation strategy decision. The proposed framework applied UNISON decision analysis process to evaluate the new business in three phases: business strategy formulation, new business selection, and operation strategy decision. It is a comprehensive process model instead of pure valuation and selection model only, and it could help enterprises to start the evaluation smoothly and easier to make right decision at right time. Besides, this study developed a set of analytic models to clarify the key business strategy and operation strategy concerns and interactions according to the PDCCCR concept structure. It could be used for strategy group analysis, visualized sensitivity analysis for the interactions among key operation focuses, and integrated with a multi attributes decision method named AHP+ROC. A case study was conducted to show how a semiconductor company evaluated the new MEMS business. It demonstrated the visibility of BOSSUP framework and related analytic methods.

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