阿里山向來是台灣最富盛名的觀光景點之一，更是名聞中外的風景勝地。然而自阿里山公路通車以來，由於其價格與時間之優勢凌駕鐵路甚多，使得阿里山森林鐵路開始面臨經營危機。
民國94年底，政府決定將阿里山森林鐵路以B.O.T.方式承包給民間單位來經營，希望其不再是政府部門之財務包袱，同時也使接手經營之民間企業藉此獲利，形成雙贏局面。但要使阿里山森林鐵路轉虧為盈並增加其市場需求，勢必要經過一番改造，以「活化再生」為主要目標，活絡其經營方式。
本研究採AHP之架構，並以「阿里山森林鐵路民營化再生營運」為目標，「利益、機會、成本、風險」做為評估準則。營運方案則分為兩部分，分別為「飯店經營計畫」與「森林鐵路營運方案」。其中，飯店經營計畫有兩項：(1)在北門車站周邊興建三星級觀光飯店；(2)在沼平車站周邊興建五星級觀光飯店。而森林鐵路營運方案則有五項：(1)多角化經營；(2)定期行駛復古蒸氣火車並開闢區間車懷舊路線；(3)招攬專業人才並加強員工教育訓練；(4)加強車站觀光休閒服務並增加多國語言導覽設備；(5)購買新式控制客車與車廂以提升安全性。
分析方式引用分析層級程序法(AHP)及分析網路程序法(ANP)之概念，並由「經營者」之觀點著手，探討當阿里山森林鐵路民營化後，在有限資源與經費投入下，選擇可優先實施之方案組合。
分析結果發現，當企業具備充足資金時，可同時進行多項飯店經營計畫與森林鐵路營運方案，執行愈多方案時，將對阿里山森林鐵路之再生營運有愈大之正面影響。當資金有限而僅能建造一座飯店時，則應以「沼平飯店」為優先考慮。此外，當投入資金不同時，都可依本研究之結果，計算出不同營運方案組合所產生之效果，可提供經營者作為決策時之重要參考依據。

The Alishan Forest Railway is always the most famous tourism spot in Taiwan. It has also been well-known at home and abroad. Since the Alishan highway opened to the public, the Alishan Forest Railway has been faced with poor operation of its inferior position in cost and travel time.
The government decided to franchise the operation of the Alishan Forest Railway to the private enterprises by B.O.T in 2005. By doing this, the Alishan Forest Railway will no longer be the financial burden of the government, but also it will bring benefits to the private enterprises which can lead to the win-win situation. However, it takes a long time to reform the Alishan Forest Railway to turn the deficit into the surplus and increase the market demand.
In this paper, we will aim at re-organization of the Alishan Forest Railway, and use four criteria “ Benefit, Opportunity, Cost and Risk” to be the evaluate the reengineering plans. The operation plan is divided into two parts. One is the “Hotel Operation Plan” and the other is the “Forest Railway Operation Plan”. There are two sub-auternatives under the “Hotel Operation Plan”. One is to build the three-star hotels around the Bei-man station; the other is to build the five-star hotel around the Zhao-ping station. There are five sub-alternatives included in the “Forest Railway Operation Plan”: (1) Diversification; (2) Operative of the steam-engine trains; (3) Recruiting and training of the professionals; (4) Promotion of sightseeing services and add more multinational language guiding equipments; (5) Introduction of the new type passenger cars and panoramic trains to increase the safety.
This research uses the concepts of “Analytic Hierarchy Process” and “Analytic Network Process” to do analyses from the view points of the “manager”. We finally choose the best combination of the plans under the contraints resources and input budgets.
The result shows that if the private enterprises have sufficient funds, the more sub-alternatives they will execute, the more positive effects will be made. And they should build the Zhao-ping Hotel at first stage while they have the limited funds. Besides, under the different budget, we could calculate different combination of alternatives from our research. And that would help the top management make cost-effective decision.

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