應用IPA探討企業合併後組織調整滿意度之研究－以5G產業中之中小企業公司為例

A Study of Using IPA to Explore the Satisfaction of Corporation Merge - the Case of the SMEs in the 5G Industry

羅潤萍(Jun-Ping Lo)

指導教授 ： 丁冰和

國立暨南國際大學/管理學院/高階經營管理碩士學位學程/碩士(2022年)

https://doi.org/10.6837/ncnu202200146

摘要

台灣中小企業佔全體企業的98.93%，是台灣經濟的中流砥柱，更是創造就業的重要基石，但中小企業資源有限，靠自己成長太慢，如想透過上市櫃進入資本市場獲取更多資源，因相關法令不熟悉，人才不足等，進入門檻高，若能找到經營理念相同的投資者，將資源及人才共用，那麼合併是一個不錯的選擇。而合併後會面臨組織調整的過程，如何能順利將兩家公司整合而達到合併後的目標，可分別由組織結構、組織文化及企業流程、績效訂定三個構面來探討。
在過去的研究中較缺乏對組織成員心中重要性與滿意度的探討，因此本研究以問卷方式調查參與合併過程的組織成員對於「組織結構」、「組織文化與企業流程」、「績效訂定」三構面之重要性及滿意度，應用IPA分析法及t檢定分析，使直接參與合併過程的組織成員反映之重要性及滿意度，以主被併公司、主併公司、被併公司及管理階層與基層員工來分析，藉由分析結果來探討合併後組織調整的管理模式是否可以更加優化及改善，將須優化及改善的部分彙整，更深入探討組織成員在合併後調適應改善及維持的部分。
本研究對象在合併初期即導入ERP系統，將部門層級、人員職權及簽核流程等內控管理辦法結合於ERP系統及電子簽核流程來協助人員調適，也在ERP導入時指派一位高階經理人駐點協助人員學習及適應ERP系統操作，以降低合併後整合的衝突。
研究結果針對應改善的部分，主併及被併公司在三構面中對於「合併後新的職務設計有先了解文化差異」、「合併後公司應舉辦教育訓練」、「是否清楚績效指標對個人的獎懲或影響」認為應該優先改善。主併公司則認為「合併後新的職務設計有先了解文化差異」、「合併後公司應舉辦教育訓練」應優先改善。被併公司則認為「合併後新的職務設計有先了解文化差異」、「合併後公司應舉辦教育訓練」、「員工是否有參與績效指標訂定過程」、「是否清楚績效指標對個人的獎懲或影響」應優先改善。管理階層與基層員工對於組織結構面的重要性有顯著差異，未來對於合併後組織調整，可更明確調整的方向及策略。

關鍵字

中小企業合併 ； 組織結構 ； 組織文化企業流程 ； 績效訂定 ； ERP ； IPA分析

並列摘要

Small and medium-sized enterprises (SMEs) in Taiwan account for 98.93% of all enterprises. They are the mainstay of Taiwan's economy and an important cornerstone of job creation. However, SMEs have limited resources and are not easy to grow rapidly. If they find investors with the same business philosophy, they are willing to share resources and talents, merging is a good option. After the merger, organizational adjustment will be carried out. How to integrate the two companies to achieve the goal of merger, we will discuss three aspects of organizational structure, organizational culture and business process, and performance.
The importance and satisfaction of the organization members after the study of the merger are less, so this study asks those who participated in the merger to fill in the importance and satisfaction of "organizational structure", "organizational culture and business process", "formulation of performance evaluation" Questionnaire, and then use IPA analysis and t-test analysis to analyze from different angles. The results of the analysis can show the parts that members of the organization think should be improved and maintained after the merger.
The object of this study imported the ERP system at the beginning of the merger, and used the ERP system and electronic sign-off process to assist personnel adjustment. The acquiring company assigned a manager to assist the seller company employees to learn and operate the ERP system when the ERP was imported to reduce post-merger integration conflict.
The research results, the two companies agreed that "the new job design after the merger should first understand the cultural differences", "the merged company should hold education and training", "whether it is clear about the rewards and punishments or impact of performance indicators on individuals?" should improve. The acquirer company believes that "the new job design after the merger should first understand the cultural differences", and "the merged company should organize education and training" should be improved. The seller company believes that "the new job design after the merger should first understand the cultural differences", "the merged company should hold education and training", "whether employees have participated in the process of setting performance indicators", "Is it clear about the impact of performance indicators on individuals" should be improved. There is a significant difference in the importance of the management level and the grass-roots employees to the organizational structure, for reference for future organizational adjustment.

並列關鍵字

SMEs Merge ； Organizational Structure ； Organizational Culture and Business Process ； Performance ； ERP ； IPA Analysis

參考文獻

1.英文文獻

1.Buckley, P. J., & Ghauri, P. N. (2002). International Mergers and Acquisitions: A Reader. London: Thomson.

2.Campbell, J. (1990). Modeling the Performance Prediction Problem in Industrial and Organizational Psychology. Chicago: Rand McNally.

3.Fang, T., Fridh, C., & Schultzberg, S. (2004). Why Did the Telia-Telenor Merger Fail? International Business Review, 13, 573-594.

4.Hofstede, G. (1994). The Business of International Business is Culture. International Business Review, 3(1), 1-14.