個案公司在半導體產業為市場佼佼者，但在安隆弊案、金融風暴、歐債危機
等威脅下，打擊了投資大眾對市場與企業的信心、開始質疑企業資訊的可信度，
加上其所在的產業相較於其他產業是快速變動的，因此該如何讓個案公司能有更
大的突破一直是其困擾的課題。
個案公司自 2009 新財務長上任後，開始進行財務轉型變革計劃，與外部顧
問公司合作，希望透過有系統地變革規劃讓個案公司由組織架構到人員發展與配
置有著截然不同的變化，2010 年第三季，組織變革團隊正式成立，目標除了將
轉變成水平式組織架構外，更以電腦化流程取代以往人工的作業方式，並整合了
原有的子公司回報與管理的方式，讓營運能更加效率。創造願景、擬定策略及執
行計劃是財務轉型變革三步驟，了解營運的關鍵問題、以此設定詳細的計劃與改
善目標、分派人力與確定工作責任；合作之顧問公司也一直在變革中扮演著監督
與教育的角色，以1:1 的方式在關鍵的職位中教導組織變革成員相關的知識與技
能，並監控個案公司的財務轉型變革進度。
在變革推動過程中，令人感觸最深的莫過是員工對於變革活動從抗拒、到接
受與認同，在2013 年個案公司更是著重對人才安置與訓練的規劃，財務轉型變
革的改革之路對個案公司來說還有漫長的路要走。

The case company is a market leader in Semiconductor, which is a highly
competitive and dynamic market and industry. After a series of corporate scandals debacles (Enron/WorldCom scandal, global economy crisis, and European debt crisis) trust of investors in corporations has sharply declined – a fact that is threatening a company’ capability to finance. Investor lost their confident and doubt of company’s credibility included finance statements transparency and data integrity. As a result, how to break through the current predicament is most challenge for case company. As 2009, the new CFO came on board and planned the finance transformation to improve and extent financial infrastructure with outside consulting company. A comprehensive program focused on designing and implementing changes to the current processes, policies, systems and organization structure to people in order to improve the value of finance to the organization, case company aimed to have an entirely change. In 2010 Q3, they build financial transformation dedicated team for
this transformation project. The finance transformation team made the plan based on consulting company’ the methodology and market best practice to create the vision, plan the implementation, and execute the plan, evaluated whole operation and designed transformational strategies. They had two missions to do: First, in order to make company’s operation efficiency and integration, they had to create a horizontal organizational structure. Next, by integrating company’s system and computerizing previous manual process, they would have a new platform to integrate their data. By that, company would have an effective and efficient operation and bring more profit in the future. Consulting company is playing the key role to bring market best practice
included know-how, knowledge and skills to finance transformation team of case
company as consultant. Consultant also co-work with finance transformation team for program management and ensure the progress and budget of this project on the track.
During financial transformation period, finance transformation team felt the
resistances of finance staff’ strongly. The team spent hard effort to convince and instilled the value, vision and goals of financial transformation into staff’ minds with support by finance executive management. Therefore, “People” become a high priority special in skill and capability. Case company will focus on resource planning, talent development and training in 2013. For case company, Financial transformation just beginning to improve the financial infrastructure as now, they have lots of works to do in the future.

1. 電子工程專輯
http://www.eettaiwan.com/SEARCH/ART/IHS+iSuppli.HTM?jumpto=view_we
lcomead_1337175638910
2. IDC
http://www.idc.com.tw/
3. DisplaySearch
http://www.displaysearch.com.tw/