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題名 跨國公司共享組織之規劃與結構探討
Center of Excellence - Finance Share Service Organization in Multinational Company
作者 林淑真
Lin, Shu Chen
貢獻者 黃秉德
林淑真
Lin, Shu Chen
關鍵詞 共享組織
Center of Excellence
日期 2011
上傳時間 1-Oct-2015 14:13:53 (UTC+8)
摘要 在全球化與科技的衝擊下,使現今組織面對更競爭的環境與挑戰。如何預測變化與保持其競爭優勢對組織而言相當重要且緊急。而外部環境變化快速也使得財務組織結構遭受到巨大的改變,尤其針對資源共享組織。現在組織資源遇到的三個挑戰。第一個是價值創造,如何在經濟、社會、科技的影響下創造價值。第二個挑戰是價值傳遞,透過何種管道來傳遞價值並符合組織需求。第三個挑戰是人力資源專業的問題,如何運用專業來引導組織朝向更具競爭力的方向。因此,我們可以清楚意識到, 如何創造組織價值對公司而言, 是非常重要且迫切,特別是對資源共享組織而言。資源共享的想法是結合資源到一個國家,由那個國家來提供地區的服務以達到經濟規模效應。

此論文採個案研究,藉由惠普公司之資源共享組織,來探索資源共享組織如何創造出價值。

本文結構如下:
第一章探討現今的環境與對組織的衝擊。
第二章舉出相關共享資源組織(功能性、資源共享) 文獻。
第三章為此研究之方法論,主要是以個案研討為主,藉由個案來了解他們如何規劃與執行共享組織並營造價值。
第四章為個案討論與分析。
第五章為個案變革建議及結論。
Nowadays, organizations are facing more competitive environment under the impacts of globalization and rapid technology innovation. How to respond, forecast and keep the competitive advantage and position become very important and urgent for enterprises to figure out. That impacts to Finance / Accounting as well. The first challenge is value creation. In order to create value in global economy, management executive must understand clearly the confluence of economic, social, and technological forces that drive industry competition. The second challenge is value delivery. It becomes more urgent and vital for to demonstrate its tangible impacts by aligning with and driving the issues critical to business to deal with the pressing need. The third challenge is living value for profession (Wright & Snell, 2005). Finance professional has to rediscover that they are not just order takers or implementers, but are guardians of organizations. Therefore, how to create more added-value becomes a very popular topic among Finance fields especially for share-serviced organizations nowadays. Shared services is the idea that integrating resources in one place to reach economic of scale and serve the rapid change to all countries of multi-national enterprise in various regions.

This dissertation takes a qualitative approach to explore how shared-service organizations create their value by selected case study of multi-national organizations, Hewlett-Packard.

The main focus of this dissertation is to provide discussion on how to structure and implement Finance role and responsibilities under the shared service organizations. There are three objectives in this dissertation. The first objective is the impacts on structure. The second objective is the impacts on Finance role and value creation. The final objective is delivery channel. Through the case study of the shared-service organization at Hewlett-Packard (HP), it enables us to have more understanding how HP creates her organization value and the impacts on resources structure and their roles in organizations.
參考文獻 Moving Towards Global Shared Service Centers – JPMorgan Treasury Services, Mmay 24, 2004
Service Delivery Transformation at a glance – Deloitte, April 20, 2011
The Need for Profitability and Cost Management – Oracle, September 2008
Innovation and organizational change: Developments towards an interactive Process Perspective
– Technology Analysis &Strategic Management, Vol.12, No 4, 2000
Inter-organizational Business Process – Journal of Management Information Systems, Fall 1996
Organization Structure, Individual Attitudes and Innovation – the Academy of Management
review, Vol 2, No1 (Jan, 1977)
How “Shared Service” brings cost reductions of more than 30% - by Shane Vicser
Creating Business Value through Location-Based Intelligence – by David Loshin, Knowledge
Integrity, Inc. October, 2010
Why “external outsourcing’ is not an element of the “Shared Service’ Concept – by Sircher
Edwiz, www.Shared –Service.org
Marketing and Organizational Innovations in Entrepreneurial Innovation Processes and their
Relation to Market Structure and Firm Characteristics – by Torben Schubert, March 18, 2010
HP Website,
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
93932312
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0093932312
資料類型 thesis
dc.contributor.advisor 黃秉德zh_TW
dc.contributor.author (Authors) 林淑真zh_TW
dc.contributor.author (Authors) Lin, Shu Chenen_US
dc.creator (作者) 林淑真zh_TW
dc.creator (作者) Lin, Shu Chenen_US
dc.date (日期) 2011en_US
dc.date.accessioned 1-Oct-2015 14:13:53 (UTC+8)-
dc.date.available 1-Oct-2015 14:13:53 (UTC+8)-
dc.date.issued (上傳時間) 1-Oct-2015 14:13:53 (UTC+8)-
dc.identifier (Other Identifiers) G0093932312en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/78734-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 93932312zh_TW
dc.description.abstract (摘要) 在全球化與科技的衝擊下,使現今組織面對更競爭的環境與挑戰。如何預測變化與保持其競爭優勢對組織而言相當重要且緊急。而外部環境變化快速也使得財務組織結構遭受到巨大的改變,尤其針對資源共享組織。現在組織資源遇到的三個挑戰。第一個是價值創造,如何在經濟、社會、科技的影響下創造價值。第二個挑戰是價值傳遞,透過何種管道來傳遞價值並符合組織需求。第三個挑戰是人力資源專業的問題,如何運用專業來引導組織朝向更具競爭力的方向。因此,我們可以清楚意識到, 如何創造組織價值對公司而言, 是非常重要且迫切,特別是對資源共享組織而言。資源共享的想法是結合資源到一個國家,由那個國家來提供地區的服務以達到經濟規模效應。

此論文採個案研究,藉由惠普公司之資源共享組織,來探索資源共享組織如何創造出價值。

本文結構如下:
第一章探討現今的環境與對組織的衝擊。
第二章舉出相關共享資源組織(功能性、資源共享) 文獻。
第三章為此研究之方法論,主要是以個案研討為主,藉由個案來了解他們如何規劃與執行共享組織並營造價值。
第四章為個案討論與分析。
第五章為個案變革建議及結論。
zh_TW
dc.description.abstract (摘要) Nowadays, organizations are facing more competitive environment under the impacts of globalization and rapid technology innovation. How to respond, forecast and keep the competitive advantage and position become very important and urgent for enterprises to figure out. That impacts to Finance / Accounting as well. The first challenge is value creation. In order to create value in global economy, management executive must understand clearly the confluence of economic, social, and technological forces that drive industry competition. The second challenge is value delivery. It becomes more urgent and vital for to demonstrate its tangible impacts by aligning with and driving the issues critical to business to deal with the pressing need. The third challenge is living value for profession (Wright & Snell, 2005). Finance professional has to rediscover that they are not just order takers or implementers, but are guardians of organizations. Therefore, how to create more added-value becomes a very popular topic among Finance fields especially for share-serviced organizations nowadays. Shared services is the idea that integrating resources in one place to reach economic of scale and serve the rapid change to all countries of multi-national enterprise in various regions.

This dissertation takes a qualitative approach to explore how shared-service organizations create their value by selected case study of multi-national organizations, Hewlett-Packard.

The main focus of this dissertation is to provide discussion on how to structure and implement Finance role and responsibilities under the shared service organizations. There are three objectives in this dissertation. The first objective is the impacts on structure. The second objective is the impacts on Finance role and value creation. The final objective is delivery channel. Through the case study of the shared-service organization at Hewlett-Packard (HP), it enables us to have more understanding how HP creates her organization value and the impacts on resources structure and their roles in organizations.
en_US
dc.description.tableofcontents Chapter 1 Introduction Content 9
1.1 Why is it important? 10
1.2 Aims and objectives 12
1.3 Disposition 12
Chapter 2 Literature review 13
2.1 Historical perspective vs. Reengineering Essential shared service center 13
2.2 Shifting Finance profile from traditional to innovation 16
2.3 Location Strategy Organization 16
Chapter 3 Research methodologies 18
3.1 Process / structure of this case study 18
3.2 Research limitation 19
Chapter 4 Discussions of the sample case 20
4.1 Introduction of the Hewlett Packard 20
4.2 The Initiation of Finance Transformation Project 21
4.3 Structure the Organizational changes 22
4.4 Supplementary plans to facilitate the transformation 33
4.5 Current Project Status 34
4.6 The value added of shared service model 37
Chapter 5 Conclusions and Suggestions 40
5.1 Comparisons on strategy location structure before and after 40
5.2 Role and responsibility in country vs. center of excellence 41
5.3 Suggestion and recommendations 42
5.4 Conclusions 43
zh_TW
dc.format.extent 1185235 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0093932312en_US
dc.subject (關鍵詞) 共享組織zh_TW
dc.subject (關鍵詞) Center of Excellenceen_US
dc.title (題名) 跨國公司共享組織之規劃與結構探討zh_TW
dc.title (題名) Center of Excellence - Finance Share Service Organization in Multinational Companyen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) Moving Towards Global Shared Service Centers – JPMorgan Treasury Services, Mmay 24, 2004
Service Delivery Transformation at a glance – Deloitte, April 20, 2011
The Need for Profitability and Cost Management – Oracle, September 2008
Innovation and organizational change: Developments towards an interactive Process Perspective
– Technology Analysis &Strategic Management, Vol.12, No 4, 2000
Inter-organizational Business Process – Journal of Management Information Systems, Fall 1996
Organization Structure, Individual Attitudes and Innovation – the Academy of Management
review, Vol 2, No1 (Jan, 1977)
How “Shared Service” brings cost reductions of more than 30% - by Shane Vicser
Creating Business Value through Location-Based Intelligence – by David Loshin, Knowledge
Integrity, Inc. October, 2010
Why “external outsourcing’ is not an element of the “Shared Service’ Concept – by Sircher
Edwiz, www.Shared –Service.org
Marketing and Organizational Innovations in Entrepreneurial Innovation Processes and their
Relation to Market Structure and Firm Characteristics – by Torben Schubert, March 18, 2010
HP Website,
zh_TW