本研究內容以桃園縣某國民小學辦理之營養午餐採購案評選為例，並以多屬性決策方法中之TOPSIS法搭配熵權重，在投標廠商的評分項目內容（4項類別），分別為組織規模及設備（5項評估準則）、經營理念及服務規劃（5項評估準則）、製程設備及安全衛生管理（4項評估準則）與其他（經驗及創意）（3項評估準則），進行分析與評估。研究初期，藉由TOPSIS法搭配熵權重，分析出各個不同類別所需之廠商遴選評比；接續，彙整所有評分項目內容的評估準則，並分別採用熵權重及主觀權重配置，求得採購廠商遴選評比，相互比較兩者分析間之不同。最後，經由上述之評選方式再相較於傳統計分方式，藉以比較兩者間之差異性。對這些不同的評估模式，分析之間的差異性之後，提出了初步擇優廠商之建議，以提供評審單位能在符合各方面需求之考量下，客觀選出最佳供應廠商。

This research focused on the evaluation for deciding the optimal lunch supplier for an elementary school in Taoyuan country according to the TOPSIS analysis. The TOPSIS analysis was proceed together with the entropy weighting for multiple criteria. The well-defined grading list for evaluating the optimal supplier was composed by four major categories as (1) organization scale and the device (5 item assessment guidelines), (2) operating concept and the service planning (5 item assessment guidelines), (3) operation device and the security health management (4 item assessment guidelines) and (4) other (experience and the creative) (3 item assessment guidelines). In the early stage of the analysis, the entropy weighting was adopted to obtain the preliminary evaluation, then the recommended result was compared to another suggestion that was proceed by adopting the subjective weighting. Furthermore, the optimal recommendation of the lunch supplier was also compared to the conventional suggestion and to solidify the discrepancies between each other. The revised evaluation as proposed herein provided a different style in choosing the food supplier for elementary school rather than the conventional way to upgrade largely the format in manual judgment.