組織再造- 以半導體 Z 公司為例

RE-ENGINEERING

黃靖惠(Ching-Hui Huang)

指導教授 ： 鍾彩焱

元智大學/管理學院/管理碩士在職專班/碩士(2012年)

摘要

研究緣起
外商企業向來以尊重員工、充分授權及優沃的薪資結構及福利制度而吸引了不少優秀的人才，結構制度看似健全，但仍然充滿各種因人為或制度而生的弊端。本研究以Z集團台灣分公司為例，瞭解該公司現況，探求該公司產生各種弊端之主要因素，進而提出解決之道。主要發現包括Z集團台灣分公司目前存在著掌握特權假公濟私、明哲保身、內控風險、稽核失能及監督風險等問題。進而分析發現Z公司內部制度涉及企業文化、內部控制、代理及領導等問題。建議與解決方法有：
（一）組織架構重新建置。
（二）管理制度及內部控制制度的改革。
（三）決策權授權、核准任務的分配。
（四）落實誠實法
（五）激勵制度。
（六）員工績效評估。
（七）薪資方案與福利互助政策。

關鍵字

組織再造

並列摘要

Motivation
Taiwan branches of foreign multinational corporations are able to attract and retain high caliber employees with higher salaries and fringe benefits. Although these institutions have time honored organizational structures, egregious and fraudulent behaviors by employees can still be rife due to various human and organizational factors. This study is based on Z-Group’s Taiwanese branch, examines the factors that lead to fraudulent behaviors and proposes solutions to the problems. The Taiwan branch is fraught with excessive perk consumption, shirking, internal control defects, and failure of monitoring system. These problems can be attributed to corporate culture, internal control, agency problems and leadership style. Solutions to these problems are:
(1) Re-engineering the organizational architecture;
(2) Establish an effective internal control system;
(3) Establish a system of assigning decision rights;
(4) Emphasis on integrity among personnel;
(5) Establish a suitable an incentive system for employee efforts;
(6) Establish a balanced performance evaluation system;
(7) Establish an equitable compensation system of both salary and fringe benefits.

並列關鍵字

RE-ENGINEERING

參考文獻

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