隨著資訊科技的進步，顧客對於軟硬體的需求愈趨多元與複雜化，加上資
訊服務商提供的服務大同小異，廠商彼此間淪為價格競爭的窘境下，若要提升
公司的競爭力與穩固客群，首要的任務尌是要化被動為主動服務，瞭解客戶對
資訊產品的需求，主動提供合適的解決方案以及透過差異化的加值服務來維繫
顧客關係，以提升公司在市場上的競爭力，並設法突破員工固有的心智模式，
讓他們瞭解公司不得不變的壓力，願意接受變革的事實，讓員工團結一心，共
同為公司永續經營之目標努力。
本論文主要是以個案TanKo 公司於2012 年面臨同業價格競爭，導致虧損
危機下，經營管理團隊經由多次高層會議後，決議進行組織經營再造與服務有
價化，並推動差異化加值服務來因應虧損危機，因此管理階層人員必頇先突破
現有的管理思維框架及改造因循守舊的組織文化，來推動組織變革，讓組織能
朝市場趨勢進行轉型與發展。透過經營模式與業務的轉變，希望創造出與同行
間的差異化，讓組織能夠轉虧為盈與永續發展。TanKo 公司為達成新願景，決
定引進外部團隊，藉由外部團隊來刺激原有員工成長，但因為彼此間不信任，
無法進行合作，導致此次改革失敗，但外部團隊的行事風格已經植入現有員工
的內心，固有員工也學著突破自己的心智模式，接受變革的事實，跨出被動服
務的框架主動與客戶聯繫，來維繫客戶關係，因此，公司高層決定在此時間點
進行內部組織的再造，讓組織成為學習型組織，此次的再造面臨了雲端等新科
技的威脅，是否能再造成功都是個未知數? 但唯一確定是組織員工已突破原有
因循守舊的心智模式，接受變革的事實，願意共同為公司願景努力。
本論文採用哈佛式個案來撰寫，論文包含個案本文及教學手冊兩部份，教
學手冊針對個案中討論議題做詳細說明，主要議題有經營再造、變革管理與組
織學習，分別尌文獻探討及個案分析做整理，來達到理論與實務結合的目的。
透過個案讓學員瞭解組織面臨困境時的抉擇與因應方式，在經營再造與業務轉
型時，組織應如何改變固有企業文化、工作流程?如何突破現有技術與硬體相
關資源的限制與員工抗拒及如何順利完成經營再造，讓企業再創佳績，為本教
學式個案論文探討之重點。

As the advancement of technologies, the customers’ requirements of software
and hardware become more and more complicate. Furthermore, no big difference
existed in the current services of information technology (IT) agents. So, under the
dilemma of price competition between the information technology agents and in
order to promote the competitiveness and to stable the relationship with customers,
one of important tasks a company can perform is to change the passive service to
reactive one. Understanding the customers’ requirements of IT products and
providing suitable solutions initiatively which are differentiated value-added services
are keys to stable the relationship with customers and further to promote the
competitiveness of company in the IT market. In addition, the company should break
the traditional thought of employees to make them understand and accept the fact of
the revolution which is immutable and stressful.
The thesis illustrated the TanKo Company under the dilemma of facing losses
caused from the price competition of industrial information technology agents in
2012. After many times of conference meeting, management team decided to
implement the business reengineering, charge its services and provide differentiated
value-added services to overcome the crisis of financial losses. So, company
managers should break the original frame of thought and reform the traditional
corporate culture to promote the business reengineering. In order to fulfill its vision,
TanKo Company decided to introduce the external team which can stimulate the
progress of employees. However, due to the mistrust and disunity, this reformation
was failed. But the stimulation from the external team has deeply affected the
employees. They have learned to break their patterns of mind, accept the fact of the
reformation, and jump out of the frame of the passive services. Therefore, the top
managers decided to implement the reconstruction of the internal organization, and to
promote its organization to the learning one. No one knows whether it will be
successful or not. But one thing for sure is that the employees have broken the
traditional thought of mind, accept the fact of reformation, and are willing to work
together for the company's growth.
The thesis adopts Harvard Case Writing Method, which includes the Case
Context and Teacher Reference Manual. The Teacher Reference Manual explains the
case of content and discussions in details. Main topics include business
reengineering, change management, and organization learning. This case study hopes
to help learners understand the possible solutions when an organization faces the
difficulties.

一、 中文文獻
1. 陳瑞順、蔡永順 智勝文化-資訊管理-企業資訊系統管理與個案分析-
企業流程再造
2. 台科大資管系李國光教授 經營與組織再造投影片
3. 江岷欽(2003)組織變革與組織創新、組織再造與組織學習之觀點分析
4. 詹中原等(2007)變革管理-組織的成功密碼
5. 育達研究叢刊-簡宏江(2000)論抗拒變革的管理
6. 管理學術研討會-謝琇玲、吳明衍(2010)組織變革管理、組織文化和
組織學習孰重?
7. 臺灣大學國際企業管理組學位論文〄薛人禎(2013)業務轉型與變革管
理過程之個案研究
8. 譯者.郭進隆、齊若蘭(2010)第五項修練（全新增訂版）.學習型組
織的藝術與實務
9. Peter Senge(1999)天下文化〆第五項修練Ⅲ 變革之舞(上)
10. 譯者.吳怡靜(1992).「第五項修練－讓組織活起來」，天下雜誌
11. 譯者.梁中偉(1992).「彼得〃聖吉談學習型組織－一夫不再當關」，
天下雜誌
12. 中山大學企管系,管理學.整合觀點與創新思維-組織變革與創新
13. 東海大學行政管理暨政策學系.劉麗娟(1995)組織變革對基層員工角
色衝突影響之研究
14. 雲林科技大學企業管理系所碩士班.李純誼-企業建構學習型組織之
導入模式探討
二、 英文文獻
1. Recardo, Ronald J.(1991) , “The What, Why and How of Change
Management ,” Manufacturing Systems, Vol. 9, No.5.
2. David A. Garvin ,Building A Learning Organization.
3. Barbara Levitt and James G. March Organizational learning
4. Adel M. Aladwani(2001) Change management strategies for
successful ERP implementation, Business Process Management
Journal, Vol. 7 lss:3, pp.266-275
5. Organizational Learning – The Key to Management Innovation
30
6. Roger Gill(2002) Change management – or change leadership?
7. Todnem(2007) Organisational change management: A critical
review
三、 網路資源
1. MBA 智庫百科
2. 維基百科
3. 遠見雜誌-組織變革的台灣經驗〄李吉仁
http://www.gvm.com.tw/Boardcontent_11264.html
4. 經理人月刊-3 個管理技巧化反對者為變革支持者-變革管理冰山理論
http://www.managertoday.com.tw/?p=33975
5. 經理人月刊-創新管理兩大關鍵〆調整組織、創造價值
http://www.managertoday.com.tw/?p=2019
6. 網路資訊雜誌-科技創新與組織變革
http://news.networkmagazine.com.tw/news/2008/08/18/2020/