企業導入RPA之效益分析—以我國一上市公司為例

Abstract

近年來流程自動化機器人(RPA)的概念日益成熟，相較於前幾年許多企業仍在透過顧問或是軟體開發商初步將RPA導入企業，目前許多企業已自行建立專責RPA管理及開發的團隊，並在導入RPA的路上逐漸成熟。除了透過RPA進行簡單的資料輸入與核對，企業亦開始將RPA串連至不同的科技工具，使作業自動化後可以更進一步透過機器人做出分析與決策，讓企業可以逐漸朝向超自動化(Hyperautomation)。 本研究採個案研究法，以我國一上市公司為研究對象，透過實際參與RPA開發、訪談個案公司財會部門主要開發人員及蒐集財會部門主要使用者之使用狀況調查問卷，瞭解個案公司導入RPA的動機、過程、現況及成本與效益，經過統整及彙總後，本研究發現，(1) RPA可作為企業進行數位轉型的基石。(2) 依流程的複雜度與企業策略的不同，企業可能會選擇以專責單位開發為主。(3) RPA的導入不一定會導致員工需要另尋工作上的定位及IT人員對於RPA導入缺乏參與感。(4) 相較於降低成本，優化現有流程並提高員工滿意度及改良分析方法等策略性的效益更為突出。

The concept of Robotic Process Automation (RPA) has matured in recent years. While in previous years, many companies introduced RPA into their enterprises through consultants or software developers, nowadays, an increasing number of companies are establishing their own dedicated teams for RPA management and development, gradually advancing their adoption of RPA. Besides using RPA for simple data input and verification, enterprises have begun integrating RPA with various technological tools, enabling robots to conduct further analysis and decision-making after automating operations, thus moving towards Hyperautomation. This study employs a case study method, focusing on a listed company in our country. By actively participating in RPA development, conducting interviews with key developers in the company's finance and accounting department, and collecting questionnaires from the department's main users, the study aims to understand the motivation, process, current status, costs, and benefits of the company's RPA implementation. After integrating and summarizing the findings, the study concludes that (1) RPA can serve as the cornerstone of digital transformation for enterprises; (2) Depending on the complexity of processes and the company's strategy, companies may choose to develop dedicated units; (3) Introducing RPA does not necessarily result in employees seeking new job positions or lack of IT personnel participation; (4) Strategic benefits such as optimizing existing processes, improving employee satisfaction, and enhancing analysis methods are more significant compared to cost reduction.