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    Title: 跨國共享服務中心建置與使用者滿意度之研究 - 以P公司為例
    A Study of Establishing Global Shared Service Center and User Satisfaction - The Case of P Corporation
    Authors: 李昭華
    Li, Elva Chao-Hwa
    Contributors: 李易諭
    李昭華
    Li, Elva Chao-Hwa
    Keywords: 共享服務中心
    使用者滿意度
    跨國企業
    流程協調與編排
    企業流程再造
    Shared service center
    User satisfaction
    Global corporation
    Coordination and orchestration
    Business process reengineering
    Date: 2017
    Issue Date: 2017-08-28 11:31:26 (UTC+8)
    Abstract: 企業在經營的策略制定上”Make or Buy (自營或購買)”的商業決策不斷的上演,在不同內外部因素的綜合考量下,共享服務中心(Shared Service Center, SSC)為企業建立”內部外包”的功能性組織,除了降低企業的經營成本之外,更可在全球微利的時代,實踐跨國企業集權化、標準化與功能更專業化的決策目標。

    共享服務中心的建置需考量多項環境因素與企業內部資訊科技的運用之外,搭配”結構性”與”關聯性”兩種維度的設置共享平台中心的指標與做為後續衡量檢核,依照策略目標設定明確的書面協議遞交共享服務。共享服務中心的設置也是一種企業流程的再造與編排,藉由流程的協調與編排重新盤點、設計並組合組織內的依存度與服務提供的過程,以確定部門之間對共享服務認知的一致性與未來順利遞交服務。

    共享服務中心的客戶是企業內部的使用者,因此協助企業內事業部門可專注於核心工作的推廣是重要的工作目標,企業內部使用者的滿意度應該為評估共享服務中心良莠的關鍵績效指標,跨國公司須在成本節省與內部客戶滿意度中取得平衡與彈性。

    本研究針對個案企業進行建置與使用者滿意度進行質性與量化的調查,並選擇有成功共享服務中心經驗的標竿企業做相同的比較研究,希望從個案公司與標竿企業的顯著差異處做未來營運的建議,並吸取標竿企業的成功經營模式經驗。

    研究結果得知:個案公司的在台分支機構設置的共享服務中心經過多年的運行,其建置已由單純標準化與成本控制的因素轉變為企業提供更多的價值活動,而高度專業的共享服務中心也為核心業務事業部提高商品的附加價值與外部客戶滿意度。

    個案公司成立至今由於高度的國際化,其內部使用者對於跨國的溝通與內部服務提供相當熟悉,總體的使用者平均滿意程度與標竿企業相當或更好;但是由於人員的流動與輪調率偏高,加上共享服務使用者的關鍵績效指標的未與事業單位績效表現連結,個案公司使用者在對於”共享服務功能性的認知度”中”增加功能性效率”與”增加外部客戶滿意度”兩項平均指標與標竿企業落差很大。

    關鍵字:共享服務中心、使用者滿意度、跨國企業、流程協調與編排、企業流程再造。
    “Make or Buy” business decision is constantly being input on the cooperation operation process. Considering comprehensive factors, internally and externally, the Shared Service Center (SSC) is built as an “internal outsourcing” functional department to reduce company operational expenses. It’s also as the practices of centralized, standardized, and more specialized in functional department in current low- profit era.

    While establishing a share service center, the corporate considers not only several environmental factors and internal information technology, but also the structural and contextual dimensions. The dimensions determine the indicators by written service level agreement which will be the follow- up measurement guidelines. The establishment of a shared service center is the process of coordination and orchestration. The company must make sure the internal alignment of awareness and consisting service delivery through coordination and orchestration in redesign, confirmation, dependencies within the organization.

    According to the customers of the shared service centers are the internal users, the important goal of shared service staff is to assist corporate staff to focus on their daily jobs. The internal users’ satisfaction should be the key performance index of the shared service providers for assessing the performance evaluation. The flexibility and balance between cost saving and users’ satisfaction is required for the global companies.

    This study conducts a qualitative and quantitative investigations on the case company of the shared service center establishment and users’ satisfaction. The selected branch mark company that has successful shared service experiences to do the same comparative study. The operational suggestions are provided from the significant differences between two companies and the comments and advises of successful business models of branch mark company are also proposed.

    The results show: the global shared service center in Taiwan of the case company provides transformative values from standardized, cost- controlled, and the strategic goals of shared service centers by year to year operations. Furthermore, the professional services enhanced the product values and external customers’ satisfaction of the company strategic business units.

    Since the highly globalization, the staff of the case company are familiar with the cross-national communications and work flows. The overall users’ satisfactions are equal or better than the bench mark company. However, the rotation and turnover rate of the shared service centers are high, moreover, the key performance index is not link with the performance of other business units. There are huge gaps in the "The awareness of shared services" in the "To increase of the functional efficiency" and "To increase the external user satisfaction”.

    Key words: Shared Service Center, User Satisfaction, Global Corporation, Coordination and Orchestration, Business Process Reengineering. 
    Reference: 一、中文文獻:
    1.EMBA世界經理文摘編輯群 (2002),共享服務的成功方程式,EMBA世界經理文摘,168期,第28-29頁。
    2.李槑 (2004),共享服務中心研究,南開大學碩士研究生未出版之畢業(學位)論文。
    3.邱皓政(2006),量化研究與統計分析,五南圖書,第1-15頁。
    4.張娟瑛(2011),影響集團關係企業使用資訊科技共享服務之關鍵因素─以P公司為例,台灣科技大學管理研究所EMBA碩士在職班未出版之碩士論文。
    5.張家綺(2011),共享服務對員工績效的影響,淡江大學會計學系碩士在職專班未出版之碩士論文。
    6.廖志德 (2003),突破的關鍵策略:共享服務,能力雜誌,573期,第122-129頁。

    二、英文文獻:
    1.Aksin, Z. O., & Masini, A. (2008). Effective strategies for internal outsourcing and offshoring of business services: An empirical investigation. Journal of Operations
    Management, 26(2), 239-256.
    2.Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of
    Management, 17(1), 99-120.
    3.Bondarouk, T., & Friebe, C. (2014), Chapter 3, Shared Services- Standardization, Formalization, and Control: A Structured Literature Review. Shared Services as a New Organizational Form, Advanced Series in Management, Vol. 13, 39-65.
    4.Borman, M. (2008). The Design and Success of Shared Services Centres (2008). Proceedings of the 16th European Conference on Information Systems, June 9–11, 2008. Galway, Ireland, 77.
    5.Cardozo, R.N. (1965), An Experimental Study of Customer Effort, Expectation, and Satisfaction. Journal of Marketing Research, Vol. 2, No. 3 (Aug., 1965), 244-249.
    6.Cooke, F. L. (2006). Modeling an HR shared services center: Experience of an MNC in the United Kingdom. Human Resource Management, 45(2), 211-227.
    7.Daft, R. L. (2010). Understanding the theory and design of organizations (10th ed.). Mason, OH: South-Western Cengage Learning, 17.
    8.Davis, T. R. V. (2005). Integrating shared services with the strategy and operations of MNEs. Journal of General Management, 31(2), 1-17.
    9.Farndale, E., & Paauwe, J. (2008). Chapter 5, Restructuring the HR function: HR shared service centers in the Netherlands. In Technology, outsourcing and transforming HR, pp. 105- 133. Oxford: Butterworth-Heinemann.
    10.Friebe, C. M. (2013). Specialties of organizing shared services: Standardization, formalization and control. Unpublished Bachelor thesis, University of Twente, The Netherlands.
    11.Galbraith, J.R. (1995). Designing organizations: An executive briefing on strategy, structure, and process. Jossey-Bass, San Francisco.
    12.Herbert, I. P., & Seal, W. B. (2012). Shared services as a new organizational form: Some implications for management accounting. The British Accounting Review, 44, 83-97.
    13.Howcroft, D., & Richardson H. (2012). The back office goes global: Exploring connections and contradictions in shared service centres. Work, Employment and Society, 26(1), 111-127.
    14.Hammer, M., & Champ, J. (1993). Reengineering the Corporation: Manifesto for Business Revolution. HapperCollins Books, New York: USA.
    15.Janssen, M.F.W.H.A., Joha, A., Zuurmond, A. (2009). Simulation and animation for adopting shared services: Evaluating and comparing alternative arrangements. Gov. Inf. Q. 26, 15- 24.
    16.Knol, A., Janssen, M., & Sol, H. (2014). A taxonomy of management challenges for developing shared services arrangements. European Management Journal, 32(1), 91-103.
    17.Koval, O., Nabareseh, S., Klimek, P., & Chromjakova, F. (2016), Demographic preferences towards careers in shared service centers: A factor analysis. Journal of Business Research, Vol. 69, Issue 11, 4798-4803.
    18.Lacity, M.C., & Willcocks, L.P. (2012). Advanced Outsourcing Practice: Rethinking ITO, BPO and Cloud Service. Palgrave Macmillan, London.
    19.Malone, T.W., Crowston, K. (1994). The interdisciplinary study of coordination. ACM Comp. Surv. (CSUR) 26(1), 87–119.
    20.Mack, N., Woodsong, C., Macqueen, K., Guest, G., Namey, E. (2005), Model 1: Qualitative Research Methods Overview, Qualitative Research Methods: A Data Collector`s Field Guide. USAID / Family Health International. 1-12.
    21.Malhotra, N. K. (1993), Marketing research: an applied orientation. Prentice-Hall International, New Jersey.
    22.Meijerink, J., Bondarouk, T., & Looise, J. C. (2013). Value creation through HR shared services: Towards a conceptual framework. Personnel Review, 42(1), 83-104.
    23.Miskon, S., Bandara, W., Gable, G., & Fielt, E. (2011). Success and failure factors of shared Services: An IS literature analysis. Kuala Lumpur.
    24.Monavarian, A., & Bakhtae A. (2006), Understanding organizational culture based Denison`s model; Case study: Industrial Management Institute., The fourth International Management Conference.
    25.Muhammad, N. H. (2013). Understanding Critical Success and Failure Factors of Business Process Reengineering, international review of management and business research.
    26.Omidia, A., & Khoshtinat, B. (2016), Factors affecting the implementation of business process reengineering: taking into account the moderating role of organizational culture (Case Study: Iran Air). Procedia Economics and Finance, 36, 425- 432.
    27.Pengluo, L. (2011). Researches on mode of sharing service management of multinational corporation, Wuhan. Qualitative Research in Accounting and Management, 10(1), 78-93.
    28.Plugge, A., Janssen, M., & Joha, A. (2013), Coordinating Tensions in Orchestrating Blended Modes of Sharing and Outsourcing of Services, Advances in Global Sourcing. Models, Governance, and Relationships, Val d’Isère, France, March 11-14, 2013, 147-162.
    29.Reilly, P. A. & Williams, T. (2003). How to get best value from HR: The shared services option, Aldershot: Gower Publishing Limited, 152.
    30.Sako, M. (2010). Outsourcing versus shared services. Communications of the ACM, 53(7), 27-29.
    31.Strikwerda, J. (2010). Shared service centers II: Van kostenbesparing naar waardecreatie. Assen- Den Haag: Van Gorcum- Stichting Management Studies, 194.
    32.Strikwerda, J. (2014). Chapter 1 Shared Service Centers: From Cost Savings to New Ways of Value Creation and Business Administration, Shared Services as a New Organizational Form, Advanced Series in Management. Vol. 13, 1-15.
    33.Wagenaar, R. W. (2006). Governance of shared service centers in public administration: Dilemma’s and trade-offs. Fredericton, NB.
    34.Williamson, O. E. (1985). The economic institutions of capitalism. New York, NY: The Free Press, 279.

    三、網路資訊:
    1.Accenture公司網站,Evolution of Shared Services: A Gulf Cooperation Council Regional Perspective (2015),下載日期:2017年3月25日。網址:https://www.accenture.com/t20150523T053012__w__/us-en/_acnmedia/Accenture/Conversion-Assets/DotCom/Documents/Global/PDF/Strategy_5/Accenture-Evolution-of-Shared-Services.pdf
    2.Accenture公司網站,Accenture Shared Services Location Strategy-Asia Pacific Perspectives (2012),下載日期:2017年3月27日。網址:https://www.accenture.com/us- en/~/media/ Accenture/Conversion-Assets/DotCom/Documents/Global/PDF/Strategy_5/ Accenture-Shared-Services-Location-Strategy-Asia-Pacific-Perspectives.pdf
    3.Deloitte US網站。Deloitte’s 2015 global shared services survey results (2015) ,下載日期:2017年3月20日。網址:www.deloitte.com/us/2015GSSsurvey
    4.IBM公司網站 (2011),Today’s shared services operating models: The engine behind enterprise transformation, IBM Global Process Services Thought Leadership White Paper, December 2011.,下載日期:2017年3月20日。網址:http://www.ciosummits.com/media/solution_spotlight/IBM_SharedServices_Whitepaper.PDF
    5.Peeriosity公司網站 (2013) , Shared Services and Internal Customer Satisfaction – Change Begins with Measurement! ,下載日期:2017年7月13日。網址:https://www.peeriosity.com/shared-services/
    6.ScottMadden公司網站 (2015),Unlocking the Value of Customer Satisfaction Surveys for Shared Services Organizations,下載日期:2017年7月13日。網址:https://www.scottmadden.com/insight/unlocking-the-value-of-customer-satisfaction-surveys-for-shared-services-organizations/
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    104932190
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104932190
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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