企業轉型之經營策略對經營績效之影響：S公司個案研究

企業轉型意指組織為能更靈敏地應對內外環境的變化，對企業自身的信念、樣態、行為及文化等所作出的改變，透過此大規模的變革，達到提升企業經營能力與市場競爭力的目的。適逢近年來國內外發生中美貿易戰、2020年開始的新冠疫情及2022年發生的俄烏戰爭，其中穿插著負油價、升息、通貨膨脹等事件，造成景氣波動愈加地頻繁且劇烈，臺灣企業是否有能力抵禦外在環境的變化，更甚者利用此危機找出機會創造額外獲利，在在考驗管理階層對企業未來走向的規劃與調整。本研究個案公司於2013年、2017年及2019年進行過三次企業轉型，從瀕臨破產到於櫃買中心成功掛牌上櫃，在臺灣因新冠疫情重創經濟的當下，個案公司進行企業轉型之起因、策略、過程及結果，甚值得政府及同產業企業作參考。綜觀個案公司所歷經的三次企業轉型，管理階層對企業內外環境之變動深具危機意識，覺察後願意積極面對企業自身之劣勢並進而制定相對應的成長策略，IC設計公司一向是以人為本的產業，人才的流入與技術的匯集是公司賴以生存及獲利的條件，個案公司為與員工進行溝通以共同執行轉型策略，不惜將組織扁平化，打造出友善的文化以凝聚員工向心力，群策群力以竟事功，此乃企業轉型成功之關鍵要素。

關鍵字

企業轉型；經營策略；經營績效

並列摘要

Enterprise transformation refers to a fundamental change in the way a business operates, including the corporate belief, attitudes, behaviors, and culture, to incorporate the business environment change. Through the transformation to achieve the goal of enhancing the management capability and market competitiveness of enterprises. The economic shocks, including the China-United States trade war, the Covid-19 pandemic, and the Russia-Ukraine War, lead to several events, such as the negative oil price, the lift rates, and the inflation. All these shocks stand for the business environment becoming more unstable and more volatile. Whether Taiwan's corporations have the ability to protect themselves within this unpredictable business environment or the ability to utilize these events to bring out the possibility to create more profit. All these situations lead the upper management to a huge challenge in planning and tuning its business roadmap. In this case study, S company had faced the enterprise transformation three times, including in 2013, 2017, and 2019. All these enterprise transformations made S company from a nearly bankrupt company to a listed company in the over-the-counter market. The reasons, strategies, processes, and the results of the enterprise transformation are worth reference by the government and those companies in the same industry, especially for those companies that suffer from economic shocks during this pandemic period. Overview of the enterprise transformations experienced by S company, I found that the upper management is sensitive to the change in the business environment. They improve the operational performance by incorporating the corresponding strategies, this protects against the company facing decline while the change in the business environment. The industry of IC design is human-based because the sustainability and the profitability of the company are based on the inflow of human capital and the integration of frontier technology. Therefore, to achieve the enterprise transformation strategy, S company tried to flatten the organization to build up a friendly working environment. The key role of success in enterprise transformation is gathering each one in the company and reaching the next milestones again and again.