隨著中小微企業數位化需求的提升，如何以低成本導入可行的內部管理工具成為關鍵課題。傳統 ERP 系統雖能統整作業流程，卻對中小微企業而言具備門檻高、導入時間長、維護成本高等問題。為回應此一痛點，本研究提出以 Excel 檔案為基礎的商品化解決方案，結合自動計算與法規邏輯，提供中小微企業處理薪資作業的替代方案。

本計畫書以自創品牌【gogoexcel 聰明工作】為例，從實務經驗出發，探索如何透過 Excel 函數、模組化表單設計與視覺結構，將原本仰賴手動作業的薪資流程進行系統化優化。研究同時涵蓋商品化策略、使用者回饋、價格設計與市場定位，以驗證將以 Excel 工具設計的檔案，轉化為「可販售商品」之可行性與商業潛力。

研究結果顯示，針對 30 人以下的小型團隊，Excel 檔案商品具備高接受度與實用性，並能顯著降低薪資流程出錯與作業時間，為中小微企業提供一項低成本、具彈性、可立即落地的 ERP 替代方案。

As the drive toward digital transformation among Micro, small and medium-sized enterprises （MSMEs） intensifies, finding internal management tools that are both low-cost and operationally viable has become a critical challenge. Although conventional enterprise resource planning （ERP） systems are capable of integrating organizational processes, they typically entail high entry barriers, protracted implementation cycles, and substantial maintenance costs, rendering them unsuitable for many MSMEs. To address this challenge, this study proposes a commercial solution based on Excel workbooks that embed automated calculation mechanisms and regulatory logic tailored to local regulations, thereby providing MSMEs with an alternative modality for managing payroll operations.
Using the self-developed brand “gogoexcel 聰明工作” as an in-depth case, this study synthesizes practical experience to examine how Excel functions, modular form architecture, and visual layout design can be systematically leveraged to streamline payroll processes that have traditionally depended on manual processing. Furthermore, the study analyzes the associated commercialization strategies, user feedback, pricing design, and market positioning in order to assess the feasibility and business potential of transforming Excel-based tools into marketable products.
Results suggest that among small teams with fewer than 30 employees, Excel-based commercial templates are well accepted and perceived as practical. These tools substantially reduce payroll calculation errors and processing time, thereby offering MSMEs a low-cost, flexible, and readily deployable alternative to traditional ERP systems.

【書籍】
1. Alexander Osterwalder & Yves Pigneur. (2012). Business Model Generation. 早安財經文件.
2. 邱志聖. (2020). 策略行銷分析：架構與實務應用. 元照出版有限公司.
【網際網路】
1. gogoexcel. (2025). 你不用很會 excel，因為 gogoexcel 都幫你想好了。. 擷取自 gogoexcel 聰明工作: https://gogoexcel.com/
2. Kiwi LIFEKuoAnjer. (2025年11月24日). gogoexcel 聰明工作 | 2025 個人薪資表試算. 擷取自 聰明記帳-改變生活從現在開始 | Kiwi LIFE: https://kiwislife.com/dl/excel-personal-salary-calculation/
3. 行政院經濟發展委員會. (2024年10月17日). 國家發展委員會-報告重點. 擷取自 國家發展委員會: https://www.ndc.gov.tw/Content_List.aspx?n=B55E29C969342DCC
4. 經濟部中小及新創企業署. (2025年10月15日). 白皮書 - 經濟部中小及新創企業署. 擷取自 經濟部中小及新創企業署: https://www.sme.gov.tw/article-tw-2853-13097
5. 數位發展部數位產業署. (2025年03月11日). 113 Taiwan數位內容產業報告｜出版品專區 - 業務服務. 擷取自 數位產業署 Administration for Digital Industries, moda: https://moda.gov.tw/ADI/services/publications/14870