當中小企業面臨重大策略轉折時，決策者往往過度仰賴內隱直覺與經驗。這種決策模式在企業發展初期具備靈活與敏捷性，卻常在組織規模擴大或跨足未知領域時，受限於有限理性及缺乏結構性思考，產生策略漂移與高昂試誤成本。本研究旨在分析中小企業面臨重大策略決策事件時，決策情境的複雜度與急迫性如何影響決策模式，並探討外顯運用系統化策略工具所產生之多元價值。本研究以多重個案質性研究法，針對兩家台灣中小企業成長過程中六個代表性重大策略決策事件進行跨個案深度分析，歸納出六項命題：一、低複雜、高急迫的情境，應採用「內隱直覺」之決策模式，快速回應市場，維持決策成效；二、高複雜、高急迫的情境，需「外顯運用」策略工具以輔助內隱直覺，以突破經驗慣性，確保決策品質；三、高複雜、低急迫的情境，外顯運用高完整且周延的策略工具，藉由理性分析降低偏誤與試誤成本；四、外顯運用策略工具可降低決策者未知焦慮，提供心理安全感，並賦予團隊參與決策的成就感等情緒價值；五、外顯運用策略工具可建立內部共同策略溝通語言，將高層的內隱經驗制度化成為組織資產，並促成團隊專業治理等社會價值；六、決策者將策略工具複雜架構邏輯內化成為「簡單規則」進行決策，展現面對變動環境的實踐智慧與決策韌性。本研究之理論貢獻在於釐清決策機制完整性與考量內容周延性的交互作用，並建構出決策情境、模式與多元價值的關聯模型。在管理意涵上，證實外顯運用策略工具能協助中小企業奠定理性與制度化的基礎，進而在動態環境中強化永續成長的韌性。

When SMEs face major strategic turning points, decision-makers often over-rely on tacit intuition. Though initially agile, expanding organizations face strategic drift and trial-and-error costs due to bounded rationality and a lack of structural thinking. This study analyzes how context complexity and urgency affect decision models during major strategic decisions, exploring multidimensional value generated by the explicit use of systematic strategic tools. This study is conducted by a multiple-case qualitative approach with six major strategic decisions from two Taiwanese SMEs, demonstrating six propositions: (1) The decisions with low-complexity/high-urgency contexts require tacit intuition for rapid response. (2) The decisions with high-complexity/high-urgency contexts need explicit use of strategic tools to support intuition and ensure quality. (3) The decisions with high-complexity/low-urgency contexts demand comprehensive explicit use of tools to reduce bias and trial-and-error costs through rational analysis. (4) Explicit use of strategic tools provides emotional value, reducing anxiety and granting teams a sense of achievement. (5) Explicit use of strategic tools delivers social value by building a common language, institutionalizing tacit experience for professional governance. (6) Internalizing tools into "simple rules" demonstrates practical wisdom and decision-making resilience. This study makes theoretical contributions to clarify interactions between process completeness and content comprehensiveness, constructing an associative model of decision context, models, and multidimensional value. This study also provides managerial implications that explicit use of strategic tools establishes a rational foundation, strengthening resilience for sustainable strategic evolution in dynamic environments.

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