分析建置財會共享服務中心的關鍵成功要素

全球國際貿易在現代網路科技及交通工具成熟發展下，企業規模逐漸擴大，亦發展出各項多元或跨國性的企業組織。企業要如何在全球市場維持競爭力、確保獲利一直是各企業核心議題。為維持穩定的獲利，企業必須開始專注於成本的降低，但又不能降低服務品質，企業需要作出更多顯著的改善，才能面對未來環境的快速變遷，進而建構出新的成功方程式。因此，越來越多的企業建立共享服務（Shared Service），作為突破當前困境的關鍵策略。本研究即欲探討財會共享服務中心(Financial Shared Service Center)何以能使企業維持競爭力。透過文獻回顧完成資料整理與收集後，篩選出重要因子，得到四大構面共14項準則。針對W公司內部財會會計職務、負責ERP資訊系統及輔導W公司建置財會共享服務中心的專家顧問．且任職年資超過三年以上同仁及主管為代表共19位專家參與填答問卷。運用決策實驗分析(DEMATEL)，得出各準則影響關聯性後，設定門檻值建立投資客購屋決策結構模型，並運用修訂DANP(a new version of DANP)法，計算出各準則的權重。研究結果發現，建置財會共享服務中心的四大構面中，中心度分析以「組織」構面的總影響程度最大，原因度分析亦是以「組織」構面的導致程度最高。因此，藉由提升影響「組織」的構面表現，可以使得其他三項構面表現也跟著提升。

關鍵字

財會共享服務中心

並列摘要

With the mature development of modern Internet technology and transportation in global international trade, the scale of enterprises has gradually expanded, and various diversified or multinational corporate organizations have also developed. How to maintain competitiveness and ensure profitability in the global market has always been the core issue of each enterprise. In order to maintain stable profits, companies must begin to focus on cost reduction, but cannot reduce service quality. Companies need to make more significant improvements to face the rapid changes in the future environment and build a new success equation. Therefore, more and more companies are establishing shared services as a key strategy to break through the current difficulties. This research aims to explore how the Financial Shared Service Center can enable enterprises to maintain their competitiveness. After finishing the data sorting and collection through literature review, the important factors were screened out, and a total of 14 criteria were obtained from four dimensions. An expert consultant who is responsible for the internal financial accounting duties of W company, responsible for the ERP information system and counseling W company to establish a shared financial and accounting service center. A total of 19 experts, including colleagues and supervisors who have worked for more than three years, participated in the questionnaire. Using decision-making experiment analysis (DEMATEL), after finding that the criteria affect the relevance, the threshold value is set to establish the investment decision-making structure model of house purchase, and the revised DANP (a new version of DANP) method is used to calculate the weight of each criterion. The results of the study found that among the four dimensions of building a shared financial and accounting service center, the centrality analysis shows that the "organization" dimension has the greatest overall impact, and the cause analysis is that the "organization" dimension has the highest degree of cause. Therefore, by improving the performance of the dimensions that affect the "organization", the performance of the other three dimensions can also be improved.