資訊服務業推動精實方案與組織變革之探討

Abstract

作者公司實施內控制度後，由於會計上可以認列之有效工時包括員工使用於工作上之所有時間，但是單位有效工時成本在運用於評量績效時卻發現有值得探討的地方，必須花比較多時間學習、準備、測試、搜尋資料的員工，卻變成是單位成本比較低，績效比較好的員工，顯然這些被認列的有效工時當中，包含沒有加值效益的浪費現象。 資訊服務業最關鍵的成本因素為人力，論文中以豐田汽車成功的精實生產方式為核心理論，及精實服務如何運用在汽車維修流程之客戶消費步驟中消除對客戶沒有價值之等待時間，來探討資訊服務業人力運用是否可以像工廠生產線一樣利用精實來徹底排除掉企業內部由資源投入到產出的過程中，所產生的任何浪費。再佐以精實六標準差理論，來兼顧消除浪費之後的品質維持考量，最後以PDCA循環、組織變革與組織激勵等論述精實方案執行上及持續性之關鍵成功因素。 本論文利用作者公司服務流程中的兩個不同性質個案來探討精實理念運用在人力精實與流程精實的可行性，嘗試將精實理論、精實六標準差及看板系統，運用在服務業之人力精實與流程改造，去除被浪費掉的人力，及藉著去除及移動等流程改造來精實沒有加值效益的流程，本章並於最後檢視兩個個案實施前後之比較，來分析精實方案於人力精實與流程精實之成效。 精實常常伴隨著流程的改造，更牽動到組織變革的議題，如何循序漸進，確保組織變革的成功，並適時加上激勵正向的回饋，建立公平的酬賞機制，預防及消除實施過程中因人力、組織、流程權限等變動而產生之各種員工不安或抗拒心態，來使精實方案能夠持續實施，徹底改善企業的體質，是本論文後段所討論的重點。

NAME：KEN-CHUNG HWANG MONTH/YEAR：July, 2007 ADVISER：Jaw, Y.L. Ph.D. & Chen, Homin Ph.D. TITLE：Research On Implementing Lean Process And Organizational Change In The IT Service Industry The major issue of this thesis is to discuss an evaluation program on employee performance based on valid man-hour. From an accounting’s point of view, valid man-hour should include all working time of workpeople. However, in case of the author’s company, after inner-controlled system has been implemented, employees who need more time for learning, preparing and searching information are viewed as well performance workpeople with low cost per man-hour. It reveals that valid man-hour which has been recognized by an account may be as a waste since it no value has been added. The key cost factor for an IT service industry is the human resource. The study briefly introduces conceptual framework of Lean production in Toyota case study. Moreover, the Lean service in vehicle maintenance process can reduce the time for customer waiting. It can be used in decreasing cost of human resource for implementation in the IT service industry. In additional, the issue of quality can be eliminated by Lean six sigma. Eventually, PDCA cycle, organizational change and motivation can be key factors of success for the Lean process implementation. The study use two different case studies of author’s company to discuss the possibility of the Lean implementation in human resource and operation process. The Lean production, Lean Six Sigma and Kanban system can be executed in human resource and process improvement in service industry in order to eliminate the wasted resource. The study analyzes efficiency of the Lean implementation in human resource and the operation process by comparing the result before and after implementation. Finally, the study indicates that the Lean implementation can lead to the issue for the organizational change. How to ensure the success of organizational change step by step needs to build equitable reward mechanism to motivate employees. After this, eliminating employees’ uncertainties and preventing conflict which from the changes of human resource allocation, organization, process and authority can execute the Lean implemnetation continuously and improve operation of the company.