本研究首先透過要因分析法以提升工作彈性為最終目標,收集文獻並探討各項準則與要素後彙整個案公司內研發主管的經驗與專業知識的意見;再透過多層級分析(AHP)方法產生問卷並透過軟體來分析出各種構面與其相關因素的權重,以期為決策者找尋適當的方向以貶除「能者多勞」的陋習外,還可以有效的提高員工工作效率與資源的妥善運用。本研究亦將觸角延伸到不同單位的決策權重方向,得到的結果研發單位與業務單位認為提升工作分配彈性可朝兩大因素:「資源適切掌握」與「部門溝通無礙」的方向努力。;the study had gather related literatures to create a analyze chart then talk with the supervisor and director from R&D team in M company to create a AHP module for analyzed the weight of each factor which can increase the flexibility of job allocation. I have also asked the director from Sales team in M company for their opinion and fill in the AHP questionnaire to compare. To keep the quality and quantity of the company’s goal, they both think to increase the flexibility of job allocation is to handle all the resource you have properly and to keep the great communication way inside the department. To find a great method or system to apply in this might also make more efficiently output.