ITGI提出Val IT框架協助企業在進行IT投資組合決策時有很好的依循。本研究引用之模型是基於Val IT為核心架構所構建，以個案研究透過專家問卷並以層級分析法計算專案之策略目標對應及風險指標對應，由模糊實質選擇權計算專案選擇權價值，最後匯總數據推導出最佳投資組合。 在十一項備選IT專案中，由模型建議之投資專案有六項，與個案公司決議結果做比較，差異有K6生產管理系統第二階段功能強化作業一項，模型建議為K10文管系統建置。對差異項加以訪談分析，發現原因在於決策者考量組織負荷能力與既有專案存在的包袱下所做的主觀決策，以致捨棄了策略目標對應度與財務價值較佳的專案而改選其它專案。透過個案研究證實以Val IT建構的模型在實務上可做為重要參考依據。 The IT Governance Institute (ITGI) initiative the Val IT framework provides guidance and process for assists the enterprise when making the IT investment portfolio decision. Model of the this research quotation is the core construction constructs based on Val IT, Through the expert questionnaire by the case study and use the AHP (Analytical Hierarchy Process) computation IT projects strategic alignment and risk indicators, by the FROV (Fuzzy Real Options Valuation) computation IT projects real options value, finally combine the data to infer the best investment portfolio. Portfolio of six of the eleven IT projects proposed by the model, compare with the case company resolution result, the difference has one item. The difference item to the analysis of the interviews discovers that the reason is that decision makers consider the subjective decisions made under the restrictions caused by the organization load capacity and existing projects, verified through case studies, the use of Val IT to construct models of practice implementation can be used as important reference.
