資金是支持企業營運活動的根本，無法即時獲得適量的營運資金為企業經營失敗的主因之一。營運資金管理為財務主管經常性營運決策的核心工作之一，然而，目前並無有效的資金預測技術，加上經濟環境變化莫測，產業結構及交易型態複雜，金融商品眾多等等因素，加劇資金管理的困難度。本研究採個案探討的方式，希望藉由商業智慧（BI）雛型系統的模擬建置，協助個案公司營運資金的管理更有效率、更正確，並能提供預測模擬資訊以利決策判斷的參考。

　　鑑於大多數企業於資金管理上並無系統以茲支援，故本研究建置一BI雛型系統導入資金管理層面，希冀為企業之決策擬定所帶來之助益包含（一）企業於專案進行前或特殊需求時，執行BI的模擬功能獲取資金變動之影響，藉由不同之模擬結果，選擇最佳的決策方案。（二）由BI即時產生的各項資金報表，決策管理階層可清楚掌握資金整體概況，並依決策需求進行各樣查詢分析；亦可藉由每日資金的詳細時程表，進行資金變動的監控，一旦不符即刻採取因應措施；並與外部銀行匯率連結，隨時計算匯兌損益影響數，以茲作為換匯時點的參考。（三）編製以現金為基礎之報表，可提供為預算編列時之參考或特定專題分析時，改變營運活動之參考資訊。

Working capital (WC) is critical for business success. As a matter of fact, one of the major reasons for going bankruptcy is capital shortage in Taiwan. On the other hand, working capital management is key function for chief financial officers (CFOs).In practice,there is no effective way in predicating working capital.And the working capital management become more difficult because of the unpredictable economic environment, the complexity of the industrial structure , trading patterns, and many financial products etc.. This is a study of using BI system to integrate working capital management to provide timely, correct and forecasting information for decision-makers.
For most businesses,there is no any system to support their working capital management. And this study built a BI system to help. The beneficial results after integrating BI system into working capital management are (1) predicting the several projects’ movement of working capital,and then choice the best one. (2) automatically preparing working capital statement,so that decision-makers could catch the overall situations of working capital. Also could get the details and monitor the implementation.BI system planed for linking the exchange rate from bank, and calculating exchange gains or losses on time. According to the exchange gains or losses, decision-makers could hereby as a swap point of reference. (3)providing the information of budget or other subjects in cash flow basic. To base on these information, the business could improve the operating activities.

一. 中文部分
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