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| 研究生： |
何政育 Jeng-Yu He |
|---|---|
| 論文名稱： |
財會部門的敏捷性革新實踐 Reinvent with agility on Accounting Department |
| 指導教授： |
黃世禎
Sun-Jen Huang |
| 口試委員: |
盧希鵬
Hsi-Peng Lu 劉俞志 none |
| 學位類別： |
碩士 Master |
| 系所名稱： |
管理學院 - 資訊管理系 Department of Information Management |
| 論文出版年： | 2015 |
| 畢業學年度： | 103 |
| 語文別： | 中文 |
| 論文頁數： | 29 |
| 中文關鍵詞： | 家電產業 、使用者自建系統 、企業流程再造 、組織變革 |
| 外文關鍵詞： | Electronic appliances, End User Computing, Business Process Reengineering, Organizational Change |
| 相關次數： | 點閱：324 下載：1 |
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財務會計部門的職務特性就是穩健保守，PTW公司已經成立52年了，所有經營管理體制都是承襲日本母公司的傳統家電製造業，且部門內又一半都是工作年資超過20年的老員工，與該部門應具敏捷性革新的行動力似乎很難劃上等號。但母公司在近幾年國際競爭下，產生巨大的經營虧損，因此，推動了一連串的經營革新。連PTW的總經理在2014年首次改為台籍的優秀幹部來擔任。外在環境變化是既快且大，作為後勤的財會部門該如何順應此一趨勢呢？
改變總是由少數人及成功案例所啟動。翁處長帶領變革小組由資源的觀點找出下手處，經營檢討會的召開、人力資源的運用、ERP的主導及企業運作流程的主導是財會部門4大資源。歷史悠久的公司，每項資源都可以經由詳細檢視找出可改善點，並以會計決算早期化來拉動財會部門的一連串變革。首先在2個月內以使用者自建系統，突破以往10年來本社在彙總及分析集團經營檢討資料上的工作瓶頸；再來突破的是長期被會計師指摘的製成品材料成本採用『倒算法』計算，透過材料單價由先進先出法改為平均法等，全自動沒有人工介入的『正算法』運作解決。這二個短期內成功完成的案例都牽涉了企業流程的再造與資訊科技的活用，是敏捷性革新的序幕。
持續改善法是日本企業文化的一部份，不求立竿見影的效果，即使推動過程中產生的阻礙因子，都要去深入瞭解，因必有其背景因素，重視的是員工價值觀的改變及全員的參與，需要長期的努力，這符合財會部門特性。但在講究速度的數位時代卻緩不濟急。將深厚的企業文化底蘊加上具有敏捷性革新的行動力後，才能在此變動激烈的時代中，扮演好經營管理協助的角度。
The characteristic of (financial) accounting department is moderate and conservative. PTW Company have been established for 52 years and its managerial scheme follows from the Japan’s parent company which manufactures the traditional appliances. Because the accounting department has so many employees who work over 20 years that it is difficult to execute the agile innovation. However, under the intense competition of international market, the parent company facing such a big losses that the manager decides to implement the innovation plan. It is worth for the accounting department to consider the solutions while facing the ever-changing market.
Change is always started by the minority or the successful cases. Manager Weng leads the innovation group to improve the depression according to the four main resources of the accounting company, including the review meeting, the use of human resources, the implement of ERP, and the organization’s operating process. Through the detailed inspection, the historic company can find the improvement of each resource and implement a series of innovation by settling accounts earlier in the fiscal year. First, we solve the difficulty in collecting and analyzing the review data of organizational management through the End User Computing within two months. Then use the Backflush Costing and average to improve the computing method of manufacture material. The two successful cases, which company has completed in short period, involve Business Process Reengineering and the application of information technology. And it can prove that both of these are the most methods of agile innovation.
Kaizen which about do not pursue the goal of instant effectiveness is part of Japanese Corporate Culture. We have to realize all difficulties in the process of implementing Kaizen which emphasizing the change of the employees’ value and participation. But it is not quick enough for the fast-changing market. In order to play a good assistant in management, we should integrate the Corporate Culture with the agile innovation.
中文參考文獻：
1.日本 中央経済社 旬刊経理情報 No.1305
2.http://wiki.mbalib.com MBA 智庫百科
3.http://www.bb1964.com なるほど日本版ＳＯＸ法
全文公開日期 2020/01/27 (校內網路)全文公開日期 本全文未授權公開 (校外網路)
全文公開日期 本全文未授權公開 (國家圖書館：臺灣博碩士論文系統)