企業決策問題在企業運作中扮演著重要角色，錯誤決策後果有可能對企業營運產生重大衝擊。危機則是企業經營過程中不可避免會面對之情況，平日企業決策過程若非時間急迫可按部就班收集足夠資訊，經過詳細具體方法分析來制定可行方案，進而選定決策方案，是最完善的決策過程，亦是避免失敗之最佳方式。然而在面臨危機情況下，決策制定講求速度、時效，決策制定時面臨比一般決策更多不確定因素，理性決策所強調收集完整資訊以幫助危機管理處置不見得可符合時間需求。決策者本身當機立斷，外在、內在因素亦為決策成敗之重要關鍵。
回顧過去文獻中，大多著重於危機如何管理、危機處置、理性決策與企業績效關係…等，對於危機管理之決策過程較少討論。在危機管理程序中，決策過程理性與否，是否會對危機管理產生影響企業績效有不同成果，實行理性決策企業是否在危機管理時，會比決策較少理性企業之管理績效好值得探究。本研究將基於上述動機，進行探討「危機管理」、「理性決策」與「企業績效」間關係。
本研究以四種不同產業23家企業共208份問卷進行研究分析。經研究分析結果說明決策理性於危機管理對企業績效影響上，具有干擾作用，建議危機管理過程中，決策理性程度應視危機發生急迫性及處置方法加以斟酌，以避免過度依據理性決策過程，反而喪失危機處置之立即性。

Decision Making plays an important role in enterprise operation, and wrong decisions could result in serious impacts on business performance. In a perfect decision making process to keep the failure off, if not in urgency, enterprises can step-by-step collect and analyze data, bring up the feasible proposals, and settle on the final solution. However, while facing crises which are unavoidable in corporate operation, decision making with uncertainties requires great timing and speed. Rational decision making methodology that emphasizes complete data collection for crisis management may not meet the required time limit. Instead, prompt reactions and decision making expressed by the decision makers, and external and internal factors can be critical to the success or failure of the decisions.
Most of the past literature focused on the relationship among crisis management, crisis handling, rational decision making, and enterprise performance, and less attention was paid to the decision making process for crisis management. In the process of crisis management, it is a question that whether or not the implementation of rational decision making can affect the enterprise performance. On account of the motives mentioned above, this study probes into the relation among crisis management, rational decision making, and enterprise performance.
This research investigated 23 companies in 4 different industries through 208 questionnaires. The results of this study reveal that enterprise performance can be swayed by rational decision making for crisis management, and suggests that the application of rational decision making be in accordance with the urgency and handling methods of the crises to avoid depending too much on rational decision making and losing the right timing for crisis handling.

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