創造顧客價值為企業之主要競爭力來源。本研究以顧客為核心，藉著建立顧客購買標準、決策因素及企業流程間正向補強及反向削弱等影響關係，整合企業策略層次及營運層次，提出一個顧客滿意導向之企業營運流程改善架構。該架構強調在分解企業內部流程的同時，也分解顧客資源流程，並辨識出兩者的接觸點，鎖定顧客認知的關鍵路徑，作為各項流程改善原則及評估之標的。藉著探討企業流程在傳輸或處理實體及資訊的五種流程負面指標：中介度、協調度、負荷度、重覆度及遲滯度，我們提出流程改善的14項操作性原則及各項原則的適用時機。本研究曾將所提出之方法應用於二個文獻上的例子（其中一個列於本文附錄），也實地成功運用於一個電訊業公司。另外，本研究也以Borland Delphi工具建立一個企業營運流程改善程序之支援性資訊系統雛形。

Creating customer values has been the major source of business competitive power. Focusing on customers and considering the relationships among their purchasing criteria, business decision factors, and the related business processes, this research has proposed a customer satisfaction-oriented framework for improving business processes. This framework can be used to integrate business strategic and operational levels. The framework requires to decompose the customer processes as well as business internal processes, find out their contact points, and then focus on the critical path in the customer process for improvement. We argue that there are five negative indexes of a business process: the degrees of intervention, coordination, load, repetition, and delay in transmitting and processing physical objects and information. Then, we develop 14 operating principles for improving business process to lower these negative indexes. We also discuss the appropriate situations of applying these principles. This research has applied the framework to improve the processes in two literature cases (one case is listed in the appendix of this paper). In addition, we have implemented the Borland Delphi tool to build an information prototype of assisting business process improvement.