本研究對於企業決策是否實施通訊上班係以企業運作之觀點來考慮，探討企業在 通訊上班與通勤上班兩種制度之成本差異，考慮在兩種制度下之初置成本、操作成本、管理 實施成本、土地使用成本、員工績效成本、員工薪資成本與員工可及成本之差異，利用解析 之方法及理論之推導逐一分析各成本項之影響因素，構建各項成本涵數及其互動關係，以建 立企業採行通訊上班或通勤上班決策之理論模式，及企業採行通訊上班或通勤上班之決策界限 。在實證分析上，則針對個別企業進行個案研究，利用敏感度分析對各關鍵變數進行分析探 討，如員工所需使用之辦公面積、安全成本比例、運輸費率與旅行速率、資訊傳遞速率、單 位土地使用成本等，以瞭解各關鍵變數之變動對於企業決策之影響。研究結果顯示，企業決 策行為主要將受組織結構與工作特性、電信科技特性、運輸系統特性及土地區位四方面因素 所影響。企業中適用通訊上班之比例、員工績效比、企業負擔員工設備之比例、電信費率與 速度、運輸費率與速度、企業所在區位之土地租金成本，皆可能影響企業是否採行通訊上班 之決策。

　　　　　Telecommuting has drawn extensive attention in recent years as a promising strategy for reducing travel demand. This paper explores factors affecting a firm's decision-making on the adoption of telecommuting program, and analyzes, formulates, and compares relevant costs so as to develop an analytical model on the firm's decision-making. From the aspect of business operation, we formulate a variety of costs related to the adoption of telecommuting program, including initial equipment cost, rent employee salaries, supervising cost, costs associated with work productivity, and employees' communication and commuting costs. Tradeoffs among these costs due to the adoption of telecommuting program are analyzed to determine the optimum choices for firms. An empirical study is performed to illustrate the application of the model by a survey on a representative firm in Taiwan. The results illustrate the impacts of model parameters such as floor space per non-telecommuter, rent, transportation and telecommunication speed and tariffs on the firm's decision-making on the telecommuting program adoption.