控股集團公司之IT資源策略：以伺服器代工M集團之個案為例

Abstract

本篇論文旨在探討集團控股結構之下，資訊部門資源分配的關鍵因素及挑戰，以及如何制定有效的組織調整決策。為了達到企業拓展的目的，母公司和各子公司事業體會經歷不同的拓展階段，並有不同的資源分配責任角色。在各不同的階段時期，資訊部門必須配合調整適切的資源策略，評估優先執行專案以確保效益最大化，協助實現集團的營運目標。研究指出，在這種控股集團組織結構之下，影響資訊部門資源分配的因素包括子公司的業務需求、系統建置的延續性、維持效率性和技術發展趨勢。此外，本論文討論了在個案中，資訊部門如何經歷企業組織的不同階段，對費用分攤和認列方式以及資訊組織做出配合調整。 研究結果利用個案分析提供了具體的論述，幫助企業更有效地進行資源分配和決策制定。透過深入分析歷年來個案集團資訊費用的分配資料數據，本研究對集團切分子公司獨立上市規劃提出了具體的建議，以實現對上市營運費用預估更有準確性。 論文的結論和建議對集團企業的資訊部門和管理層具有實際價值，有助於提升整體營運效率和競爭力。整體而言，本論文的研究對於集團企業的資訊管理和決策制定具有重要意義，為業界提供了有價值的參考和指導，有助於提高企業的競爭力和長遠發展。

This paper aims to explore the key factors and challenges in resource allocation for information departments within a group holding structure, focusing on making effective organizational adjustments. In order to achieve the purpose of enterprise expansion, both the parent company and its subsidiaries face varying stages of growth and differing resource allocation responsibilities. Throughout these stages, the information department must adapt resource strategies and prioritize projects to ensure maximum efficiency and help to meet the group's operational goals. The study identifies key factors influencing resource allocation, such as the business needs of subsidiaries, system continuity, maintenance efficiency, and technology trends. In addition, this paper also examines how the information department adjusts expense allocation and recognition methods through different organizational phases. The research includes case analyses to provide practical insights into resource allocation and decision-making processes. By analyzing historical data on group information expenses, the study offers recommendations for the independent listing planning of the group's subsidiaries to achieve more accurate estimates of listing operating expenses. The findings and recommendations are valuable for information departments and management within group companies, enhancing overall operational efficiency and competitiveness. Overall, the research of this paper is significant for information management and decision-making in group enterprises, offering industry guidance and supporting long-term competitiveness and development.