近年來營造廠面對規模龐大、複雜性及技術困難度高之工程專案，傳統常使用的功能式組織已無法滿足專案需求，而若全面改採專案式組織，則又受限於專業訓練無法持續、團隊無歸屬感之問題，因此，採用矩陣型組織來滿足專業分工與專案導向需求不失為一項好的選擇，然而矩陣式組織仍有團隊成員需同時面對專案經理與功能經理導致權責分工不清，以及專業知識及技能傳承不如功能組織等問題。參閱過去相關文獻，亦有提出矩陣式組織應採專案目標管理、建立有效資訊分享系統及附予具體績效評議等建議，然如何具體應用與操作實踐，卻顯少有學者進行探討。
本研究擬由專案需求的角度出發，運用系統化企業流程剖析模式，評估既有流程與專案參與者之需求落差，協助專案經理快速釐清專案目標功能，配合運用知識管理單、雙迴路學習模式概念進行流程再造，解決矩陣式組織專業知識及技能傳承不如功能組織等問題，並採用組織趨勢分析(Trend Analysis)明確釐清再造後流程於矩陣式組織運作之合作協調權責，最後，搭配流程價值觀念進行具體績效評議，提供營造廠尋求最適合組織執行之專案流程及持續改進之用。
依據前述概念，本研究建構「營建業專案導向矩陣式組織流程再造模式」，具體成果列舉如下：
1.運用「知識項目流程目標達成矩陣」 快速掌握專案目標，並有效檢視再造前流程之「服務缺口」與「效能缺口」等流程缺失，作為流程再造時的重要參考。
2.研究有效量化檢視既有流程內的「流程作業」與「知識資料」對專案目標之貢獻度，提供營造廠於設計新流程時之重要依循參考。
3.本模式運用知識生命週期模型概念，再進行單、雙迴路流程設計學習時，根據計量化的流程效能及服務缺口，搭配單、雙迴路學習成果表進行流程再造，以確保流程設計的一致性。
4.模式結合協調模式分析，精確計算流程執行由功能性組織改變為矩陣型組織後之量化阻抗值，可讓企業評估新流程於新組織型態之執行適合度。
5.模式最後依據目標要素期望達成度與流程執行成本、流程阻抗值之關係，計算流程再造前、再造後之單位成本流程價值及單位溝通流程價值，提供決策者再造參考，也培養公司高層「流程再造決策的下達是基於真實的資訊，而非下意識的不安」的決策模式。

In recent years, construction project has been of huge scale, complexity and high-tech. It has been unable to meet demand when construction firm uses functional organizations to implement the project. Projectized organizations are nearly opposite to the functional organizations, focusing on the project itself, and being more loyal to the project. However, there’re disadvantages that may cause inefficiencies in resource utilization, and project team members may find themselves having less allegiaces after completion.
Matrix organizations are a mixture of functional and projectized organizations, taking advantage of the strengthes of both and combining them into one. But there are still disadvantages in terms of lack of customer focus, low level of function knowledge transfering, the dual reporting relationships and need for a balance of power. Through literature review, it is proposed that the company using matrix organizations should strengthen project target management, knowledge information sharing system and quantify the performance evaluation. However, as for how to practice and implatment in a company, the relative researches are few.
As far as project orientation, this research systematically constructs a pattern of the operation flow of a construction firm, and evaluates the gap between the project participant’s needs and existing process services. It also aims to assist the project manager in quickly defining project target and in quantifying the performance gap and service gap of existing process. By linking single-loop and double-loop Knowledge Management Learning Concept, and Business Process Reengineering (BPR), it helps to conquer the low level of function knowledge transfer problem in matrix organization. In addition, this research applies Organization Trend Analysis to clarify the cooperation and coordination of reengineering process to make better balance of power in matrix organization. Finally, it adopts the process value appraisal to help construction firm seek the appropriate project processes for continuous improvement purposes.
Based on the aforementioned concepts, this research establishes the Project-Oriented Business Process Reengineering Model for construction firm with matrix organization. The major contributions of this research presents as follows:
1.Applying Target Component Achievement Matrix to assist the project manager in quickly defining project target, and in quantifying the performance gap and service gap of existing process. It aims to be an important reference for construction firm to implement BPR.
2.This research quantifies the project target contribution value of esch existing process activity and knowledge data, and providing an important reference for design of new processes.
3.According to the measurement of process performance and service gaps, this mode uses the knowledge life cycle model concept, with single-loop and double-loop learning outcomes table for process redesign. It does ensure the consistency of process design results.
4.This research applies Organization Trend Analysis to calculate process cooperation and coordination resistance value. That enables construction firm to assess the fitness of new processes in the implementation of the matrix organization.
5.Last, this research uses altering cost and evaluation process resistance as an illustration, aiming to calculate the process value before and after reengineering. The purpose is to ensure that accountable information is top-down delivered, rather than uncertain subconscious anxiety for decision-making process.

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