本研究發展EPWIO (Extended Process-Wide Information Organism) 分析方法論來探索如何系統化地重現與評估涉及物流、金流和資訊流之企業流程，並應用EPWIO 分析方法論於臺灣某一零售量販業個案公司，重現與評估其關鍵企業流程。本研究亦結合平衡計分卡與策略地圖的概念，發展流程相關的績效衡量指標。透過個案研究之研究結果顯示，EPWIO 分析方法論可以作為分析及評估可行的企業流程再造的基礎，亦可以提供一個作為持續改善流程績效的策略管理架構基礎。

The study develops the Extended Process-Wide Information Organism (EPWIO) approach to explore a systematical way of displaying and analyzing the retailer business processes, which involves the flows of information, merchandises, and cash. The study also integrates with concepts of balanced scorecard and strategy map to develop process performance measures. Based on a solid application of the EPWIO approach to the business processes of a retailer in Taiwan, the study shows that the EPWIO approach can not only explore the opportunities for business process reengineering but also provide a management framework for assuring the continuous process improvement and the alignment of business processes with company's strategy.

企業流程分析; 零售量販業; 績效衡量與管理

business process analysis; retailer; performance measure and management