以流程與企業成熟度模式評估變革有效性-以A公司財務服務中心為例

Abstract

許多國內外企業經歷過大大小小流程與組織的變革，究竟應該要注意哪些面向，才能確保企業流程變革時的成功？一個企業一次的變革成功又能為未來奠定多少比例的成功呢？隨著企業全球化快速演變，本論文藉由探討個案公司進行流程內包，成立服務中心的過程中，透過Process and Enterprise Maturity Model (PEMM)，檢視以下研究問題以了解個案公司在流程變革中關鍵成功的因素並提供個案公司未來流程變革的建議。 一、財務服務內包過程是否運作有效？企業是否夠成熟？ 二、變革管理的助益因素強弱是否有助於之後的流程績效？ 三、這些助益因素彼此的關聯影響與優先順序是否影響之後的流程績效？ 研究結果發現A公司變革運作不甚有效，主因在於助益因素表現與重要性的錯置。在流程變革過程中，流程助益因素的表現由高到低，為執行者、基礎設施、主事者、設計與標準；而企業能力部分的表現由高到低，依序為文化、專長、治理與領導。 另外，從A公司觀點出發，流程助益因素的重要性由高到低，為設計、主事者、基礎設施、標準與執行者，顯示要做對、做好變革，確實要從源頭著手。一個良好的流程設計與配置適任的流程主事者，將會帶來倍數的影響效果。接著搭配合理的基礎設施、客觀的績效追蹤標準與高效能學習型執行者，必然讓流程變革水到渠成，然而與A公司的實際表現相比，出現明顯落差；企業能力部分，其重要性由高到低，依序為專長、文化、領導與治理，則與實際表現差距不大。 因此本研究對於A公司之後的變革活動建議，在助益因素方面，建議週全考量流程設計、加強流程主事人權責與標準評核；在企業能力方面，建議穩定管理階層，促進領導力提升並透過企業營運模式持續創新以確立企業核心價值。

There are many multinational and local companies with the experiences of process and organization change. It's always the questions in top managers' mind, what aspects we should focus on to ensure the success of business process reengineering. How much could the current finished project contribute to the future success? Ride with the global trend of fast moving, this thesis evaluated the process in-sourcing shared service center by adapting process and enterprise maturity model to explore below questions, to understand the key enabling factors and capabilities of process change, and to provide proper advices to future process reengineering initiatives. 1.Is the finance in-sourcing process effective? Is the enterprise mature? 2.Does the level of enabling factors help the future performance? 3.Does the sequence of importance and performance make a difference to future performance? The studies found the root cause of ineffective finance process reengineering is mismatched enabling factors and capabilities. A co. performed from quite well at performers, infrastructure, owners to not so well at design, metrics; however, result starts from the most important- design, owner, infrastructure to the less metrics and performers. A co. demonstrated from quite good capability at culture, expertise, to not so good at governance and leadership; however, result starts from the most important- expertise, culture to the less leadership and governance. The levels of performance are overall aligned with importance. The advices to enabling are to enhance the management of process design, owner accountability, and comprehensive metrics; for capability, the advices are stabilization of senior management team, improve leadership, continuous innovation to strengthen corporate core value.