[[abstract]]The purpose of this paper is to study how advances in cloud computing impact the processes of creating and running businesses over the tourism sector for small and medium-sized enterprises in Taiwan, and to identify the main factors that relate to the adoption of CRM cloud systems by SMEs. This study adopts two steps to build the structure of decision model with the analytic hierarchy process method. The findings confirm that factors affecting the adoption of Cloud CRM service in SMEs are grouped into four categories, which is financial benefits, marketing benefits, management factors, and environment factors. This study hopes to enhance the quality of the evaluation process, and help support SME decision makers in exploring their opportunities surrounding Cloud services adoption.[[notice]]補正完畢[[journaltype]]國外[[ispeerreviewed]]Y[[booktype]]紙本[[countrycodes]]US