工程顧問公司的知識多半累積在工程師腦海中，或只是文件紀錄的原始資料、資訊，未轉化成知識。公司經常紀錄之工時、成本資料，實是輔助知識管理的有利資產。因此，如何有效地利用此等資產，輔以工程師經驗等隱性知識，找出運用於工程與經營的顯性知識，對顧問工作經驗傳承相當重要。
本研究用輸入－過程－輸出之系統模式，探討影響工程顧問計畫盈虧與生產力之因子，找出各階段因子間的關係。從個案公司人時、成本資料庫，及問卷訪談，定義各階段因子，輸入包括類別因子、計畫性質與環境，過程包括制度因子、管理因子，輸出包括盈虧與生產力（人時/圖）。
從顯性資料分析得到，影響盈虧的因子為計畫類型、主辦部門、主辦/總預算比、品管運作。影響生產力的因子為合約屬性、計畫類型、計畫期程、計畫總預算。主協辦制度造成利潤差，為本研究發現之最明顯事實。
至於隱性因素部分，計畫性質及環境不影響盈虧與生產力。進一步分析計畫性質及環境與類別因子、制度因子、管理因子之關係，以加強解釋，發現流程管理為重要的影響因素。例如軌道運輸計畫之計畫性質及環境較為複雜且變化，透過部門有效流程管理，仍可有較佳的利潤與生產力。
本研究從個案公司資料探討分析，有些結果可能僅適用於該公司，但由於理論架構清晰，該公司也具規模，對顧問工作有一定的代表性，因此部分結論還是通用於一般工程顧問工作。

The knowledge of an engineering consulting company usually stores in the brain of engineers, or the data and information contained in documents have not been transformed into knowledge. Man hour and cost data, recorded frequently by the company, are assets for knowledge management. Therefore, it is important to make use of these assets and the tacit knowledge like experience of engineers, to identify explicit knowledge that can be applied in the engineering consulting business.
This paper uses the input-process-output model to explore the factors that affect profit and productivity of engineering work, and find the relationships between factors at the input, process and output stages. This study reviews a case company’s man-hour and cost database and uses questionnaire to define factors at each stage. The category as well as project’s nature and environment factors are included at the input stage; work division and management factors at the process stage; profit and productivity (man-hour/drawing) factors at the output stage.
From explicit data analysis, the factors found influencing profit are project category, host department, the host/project budget ratio, and quality control. The factors influencing productivity are project phase, project category, project duration, and project budget. One apparent finding is that the host/assist system will make less profit.
For the implicit data past, the project’s nature and environment factors don’t affect profit and productivity. Further analyses of the relationships between the project’s nature and environment, project category, work division and management factors show that process management is a vital influencing factor. For example, a rail project that is complicated and varied still makes good profit and productivity through department’s effective process management.
This research explores data from a case company. Some results may be applicable to that company only. But the research methodology is clear, and the company is a large-scaled and representative one. Hence, parts of the conclusions are still applicable to general engineering consulting work.

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二.中文部分
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3.林清宏，2000年7月，「設計管理之績效-原因-過程模式」，國立成功大學土木工程研究所碩士論文。
4.吳萬益、林清河，2001年，「企業研究方法」，華泰出版社。
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6.顏月珠，1999年，「現代統計」，三民書局。