本研究以“1993年台灣300大廣告主排行”之前100名廣告主為研究對象， 運用半結構問卷方式進行個案訪談，其目的在於了解企業對廣告管理之組織結構與作業流程運作模式，且在不同產業別之經營下，其模式之異同。 大型製造業、服務業及金融業企業之廣告運作集中由廣告部門負責，其組織形式多為功能別組織，屬於集權系統。不過也有企業採用像美國大多數大型企業之產品（品牌）別組織分權責任，獨立運作廣告活動。 大部分企業內部廣告活動由廣告部門規劃，少有內部委託之情況，而有內部委託之企業均設有一套委託作業模式，過程嚴謹。 國內大型企業評選代理商多以比稿方式，其次考量代理商的公司理念，再者是長期合作。不同產業別評選方式有差異：製造業企業比較偏向採用比稿方式，服務業企業重視與代理商間的關係和代理商的配合度、公司理念。 廣告預算之提報與分配多由企業內廣告部門負責，而不論何種產業別，預算編列的方式多採營業額固定比率之方式，其次為與合作之代理商合議。在決策方面，製造與金融業多以團體方式決策，服務業以個人決策佔多數。 廣告作業程序大致包括產品說明會、提供書面企劃書、擬定廣告策略、及決策，其中決策是作業程序中最重要的工作。大部分的企業以產品說明會的方式傳達訊息給代理商，少數製造業則提供企劃書，或者兩者兼用。至於廣告策略之訂定，製造業多偏勞代理商負責，服務業與金融業企業，多由企業主動提供。 國內大型企業多以評斷廣告策略與廣告創意表現，為代理商之廣告提案決策準則，其次為主管個人喜好、公司理念。不同產業別方面，製造業企業重視廣告策略與創意表現，服務業與金融業側重公司理念（形象）及企業文化之傳達。廣告提案決策方式，服務業與金融業多採團體決策，製造業企業團體及個人決策方式均有使用，並無顯著傾向。

　　　　　The purposes of the study are to understand the structure of the advertising department within enterprises, the advertising administrative process of different advertisers, the advertising operational and the decision making processes in the advertising department, and the difference of the structure and the operational management of the advertising department under different businesses. There are some conclusions in the study: Big enterprises include the manufacturing, the service and the banking are centralized processing. They mostly have the advertising department to be in charge of the advertising activity of all their functional departments within the enterprise. Nevertheless, there are still few enterprises are distributed processing, like some big American enterprises, with their individual branch product department to proceed with their individual branch product department to proceed with the advertising activity independently. Most enterprises have their advertising department to actively do the advertising plan for the whole company. However, there are still few enterprises have their individual department to do their own advertising plan and consign their plan to the advertising department. Generally, these enterprises will have a complete operational method to do the consignment. Most Taiwan big enterprises use speculative presentation first to choice their advertising agency, and next will be the idea proposed by the agent, and then will be the long0term relationship between them. However, the agency selection differs over industries: the manufacturing likes to use speculative presentation, and the service likes to consider about the idea and relationship of the advertising agent. Usually, the advertising department is responsible for proposing the advertising budget. Generally, the way of budget setting will be no difference between industries. Firstly, they will use the percentage of sales rate to setting the budget, and next they will negotiate with the agent. On the way of decision making , the manufacturing and the banking usually made by a group of people, and the service usually made by a individual person. The advertising operation process usually includes the product orientation, the proposal presentation, the strategy planning and the decision making. Most enterprises deliver their message on the product orientation, and few of them provide the proposal themselves to the agent. As for setting the strategy, the manufacturing will have the agent to be in charge of , however, the service and the banking will set the strategy by themselves. Usually, most Taiwan big enterprises evaluate the advertising proposal by the advertising creativity and strategy as the guideline of decision making. As for the industry wide point of view, the manufacturing will focuses on the advertising strategy and creativity, on the other hand, the service and the banking will emphasize on company's culture and image. On the way of decision, the service and the banking usually made by a group of people, and the manufacturing often made by a individual person.