當企業的版圖日益擴大，決策者在擬定經營決策營運方針時，必需考慮的因素愈來愈多，必須多方蒐集適切的資訊，才能快速及正確的訂定決策，有效的策略來自於正確及時的資訊，而正確及時的資訊則來自於完整的資訊系統。
在企業完成企業資源規劃之建置後，日常交易的資料處理已相當完備。但大量資料的累積，所產生的龐大決策價值，將是企業下一步要深思、掘取用以提昇競爭力之所在。為彌補企業資源規劃系統在決策與分析方面的不足，商業智慧的導入可在原有系統下，依據企業本身的需求，藉由線上分析處理提供即時、正確的決策參考。本研究是以企業集團內企業資源規劃系統所累積之的數據資料為基礎，利用資料倉儲與線上分析處理技術，將龐雜以及散亂的資料整合、分析以提供企業財務營運總部之專業經理人員，作為決策參考的依據。
本論文基於集團企業中財務營運總部決策支援之觀點，目的在財務營運總部中的各單位建置相關決策管理系統，資料來自於企業資源規劃系統之日常交易資料，並利用線上分析處理技術予以分析，加上訂定之管理指標等，提供財務營運總部決策支援。我們使用Microsoft SQL Server 2005等應用工具做資料的處理、分析與界面的設計，提供給使用者一個明確的資料分析結果和清楚的決策輔助，亦即提供最新且即時之集團企業內各公司之相關決策資料，以多維度方式呈現，供決策者據以作為決策資訊。
根據前述的研究，歸納出本決策支援系統對企業的效益如下：
一、有形效益：
根據個案企業及個案企業之體系公司在決策系統導入前後之人力節省成本降低及產值增加的指標實際量化計算。
二、無形效益：
(1)提昇與強化公司發展，投資策略及投資績效。
(2)提高經營決策速度及品質。
(3)增加對海外營運單位的管理控制。
(4)節省預算編列時間。
(5)擴大投資管理範疇及深度，取得先行指標與改善對策。
(6)降低投資風險。
(7)提昇投資關係，強化公司競爭力。
(8)降低人工作業疏失造成的財務損失。
(9)避免未能即時掌握資訊導致資金缺口。
(10)提升財務中心洞察力，更精準預估短期借款天期。
(11)快速反應集團財務關鍵性指標，加強決策速度與品質。
(12)增加全員達成預算的共識。
(13)減少人工作業疏失，造成資訊不正確，影響決策品質。
(14)提升工作品質及人員士氣。
(15)嚴格把關與控管海外核心企業級及可直接掌控關係企業之資金運作及到位情形，以確實掌握整個集團之財務運作。
(16)提高AP/AR管理效率。
(17)快速正確反應客戶之付款情況，降低與客戶間收款之風險。
(18)提昇體系整體效益。
企業導入決策系統的成效，不容易去評估。本研究透過導入前後的成本降低及產值增加的KPI指標去做評估，加上使用者的觀感來評估導入前後的效益會是比較容易評估的方式。本研究發展之各項決策系統，可供類似之集團企業參考應用，以提升競爭力。

With the increasing field of nowadays enterprises, the decision makers have to consider more and more factors and collect multiple and suitable information when they frame their management decision so that they can get the most efficient and accurate information system for the company.
After the build of enterprise resource planning, the process of daily trading database is quite complete. The next step for the enterprise to consider is that using the value which is based on numerous databases to promote business competition. In order to recover insufficient parts toward decision making and analysis of enterprise resource system planning, leading Business Intelligence into the original system is necessary. We can evaluate the requirement of enterprise itself and offer the instant and proper strategy reference through the database analysis.
This research is based upon the increasing database resource of the conglomerate and using the technology of database walehouse on-line analysis to analyze and integrate numerous and complicated databases so that to provide the professional financial managers powerful reference as the base of strategy and policy making.
The dissertation is founded upon the view point of decision support from head financial department in the enterprise groups. The purpose of it is constructing relevant decision support system to each division of head financial department. The system is through on-line analysis system to analyze the source which is from daily trading database of the enterprise system organization. Moreover, the system can also set up the management target to offer the decision backup for head financial department.
The appliance tools we use for processing and analyzing databases and for designing the interface are Microsoft SQL Server 2005, which provide the users a definite result of database analysis and specific decision aid; also, which offer the most update and instant some relevant decision information of each group in the enterprise. The resources can become the basement of decision information for the decision makers. The decision system which is developed in this research can provide reference and appliance to other enterprises which can increase the competition of their conglomerate.
According to the previous research，we summarize the effect of DSS to enterprises as below:

1.Tangible Efficiency
It is based upon the actual quantification of reducing the labor cost saving and the productivity value increasing KPI which shows the difference before and after by taking DSS into the case study of one enterprise and the its subsidiary company.
2.Intangible Efficiency
(1)It is with the purpose of enhancing and reinforcing the development of enterprise, investment strategy and investment performance.
(2)It is also enhancing the speed and quality of management decisions.
(3)It is on the purpose of enlarging the category and depth of investing management and of obtaining the leading KPI and the strategy of improvement.
(4)It is for reducing the risk of investment.
(5)It is for enhancing the relationship of investment and reinforcing the competition ability of the enterprise.
(6)It is maily focus upon reducing the finance loss caused by personnel operation mistakes
(7)It is to avoid having the capital gap by not having the update information.
(8)It is to reinforce the finance observation ability in order to forecast the short-term loan days precisely.
(9)It is to response the key of the groups KPI on finance rapidly and to enhance the speed and quality of decision making.
(10)It is on the purpose of increasing the common sense and agreement to all the teammates on achieving budget planning.
(11)It is to reduce the personnel operation mistakes so as to avoid having incorrect data information to influence the quality of decision making.
(12)It is to promote job quality and personnel power spirit.
(13)It can control the core of overseas enterprises strictly and monitor the capital situation and arrival time directly so as to control the financial operation way of whole group.
(14)It is to enhance the efficiency of AP/AR management.
(15)It can show the quickest feedback of the customers payable status in order to reduce the risk of receiving payments from customers.
(16)It is to raise the eccect of the whole business group.
The effect of taking DSS into the enterprises is not easy to evaluate. This case study evaluates the effect through the cost reduction and KPI of productivity value increasing and compares the difference before and after of taking DDS. Moreover, adding the endusers’ comments to evaluate the effect is the easier method to evaluate. Each decision support system in this case study can be used and referred by any similar groups or enterprises so as to increase the competition ability of them.

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