永續發展是現今世界發展的趨勢，企業因應趨勢需要將資源從傳統開採、製造、使用、丟棄的線性使用方式，轉型為減量、回收、再使用之循環經濟模式。企業在轉型過程中，需要進行設施投資評估，投資中需要考慮減少碳排放效益，也需要同時考慮設施投資回收期之多元績效目標。
本研究運用系統動態學，以個案公司轉型循環經濟與在其設施投資決策中，以其投資設定之多元績效目標，並評估企業資源基礎中外部資源與環境因子建立系統模型，以個案公司未來三年預期之業績發展情境進行動態模擬。
從研究結果可得知，系統模擬可找出影響績效之關鍵因子，並透過因子之優化與改善，進而可制訂達成未來績效目標之轉型策略。系統動態學具系統宏觀性並可隨時間模擬績效之動態變化，為貼近企業實務與制訂投資策略的可靠工具。
Considering the world trend of sustainable development nowadays, enterprises shall follow the circular economy trend. In the process of transformation, enterprises need to evaluate the investment in facilities, take account of the benefits of reducing carbon emissions during investment, and consider the multiple performance objectives in the payback period of facility investment.
With the adoption of system dynamics and based on the individual case company's transformation of circular economy and the multiple performance objectives of its facility investment decision-making, this study evaluates the enterprise resource base such as external resources and environmental factors and dynamically simulates the expected performance development of the case company in the next three years.
The performance meets the goal of the current situation, but it is still insufficient in the face of the future. The key factors affecting performance can be identified from the system simulation, and the direction of factor optimization and improvement can be planned to formulate transformation strategies to achieve future performance objectives. Equipment with the characteristics of system microscopists, and system dynamics can simulate the dynamic changes in performance over time. It is a reliable tool for approaching enterprise practice and formulating investment strategies.
