透過工作分析建立職務說明書－以Y稅務記帳士事務所為例

本研究以Y稅務記帳士事務所為例，透過工作分析建立職務說明書。本研究個案稅務記帳士事務所為一典型的小型稅務記帳士事務所，為了因應個案稅務記帳士事務所規模及員工逐漸增長及日後的繼續擴張，解決目前各職務工作事項、職責、規範及條件等劃分不清的問題。本研究藉由工作分析建立個案稅務記帳士事務所的職務說明書，對每一職務之工作內容清楚描述，各職務需要何種人才訂立明確條件標準。本研究首先重新確立稅務記帳士事務所組織擴張後的組織圖，接下來透過問卷調查對個案稅務記帳士事務所所有職務進行工作分析。經過問卷調查本研究共蒐集個案稅務記帳士事務所4位員工，6份工作分析問卷，合計完成本研究個案稅務記帳士事務所4個職務的職務說明書。本研究的成果預期可以解決個案稅務記帳士事務所在逐漸擴張的過程中各職務工作內容及權責劃分不清的問題。本研究藉由工作分析完成的職務說明書預期可為擴大規模後的個案稅務記帳士事務所產生以下人力資源管理之功效(1)作為招募甄選之參考依據(2)作為薪酬福利之參考依據(3)作為員工工作遵循之依據(4)作為績效評估之參考依據(5)作為教育訓練計畫之參考依據。

關鍵字

工作分析；職務說明書；問卷調查；記帳士事務所；人力資源

並列摘要

This study takes Y Tax Certified Public Bookkeeper’s Office as an example to establish job descriptions through job analysis. The case study in this research represents a typical small-scale bookkeeper’soffice. In response to the gradual growth of the case company and its future expansion, the study aims to address thecurrent ambiguity in the division of job tasks, responsibilities, norms, and conditions. By conducting job analysis, the study constructs job descriptions for the case bookkeeper’s office, providing clear descriptions of the job content for each position and establishing explicit criteria for the talents required for each position. Initially, this study re-establishes the organizational chart of the bookkeeper’s office after its expansion. Subsequently, all positions within the case bookkeeper’s office are analyzed through a questionnaire survey. Through this survey, the study collects data from four employees and six job analysis questionnaires, resulting in the completion of job descriptions for four positions within the case bookkeeper’s office. The anticipated outcome of this study is to resolve the issue of unclear delineation of job tasks and responsibilities within the case bookkeeper’s office as it expands. The job descriptions completed through job analysis in this study are expected to generate the following benefits in human resource management for the expanded case bookkeeper’s office: (1) serving as a reference for recruitment and selection, (2) serving as a reference for compensation and benefits, (3) serving as a basis for employees' job compliance, (4) serving as a reference for performance evaluation, and (5) serving as a basis for education and training programs.