財務部門職能模型之建構-以某汽車製造公司為例

DEVELOPING COMPETENCY MODEL FOR FINANCE DEPARTMENT - A CASE STUDY OF AUTO-MANUFACTURER

沃聰伶(Tsung-Ling Wo)

指導教授 ： 陳家祥

元智大學/管理學院/管理研究所/碩士(2009年)

摘要

在現今競爭激烈的環境中，企業是否具有競爭優勢，端賴企業是否有能力吸引人才、發展人才，以及留住人才。以職能為基礎的管理(Competency-Based management)是一種以「員工能力」為基礎和發展的管理概念，其主要的目的在於找出並確認哪些是導致工作上卓越績效所需具備的知識、能力及行為表現(Spencer & Spencer，1993)進而協助組織在人力資源方面做全面性的發展和運用。
本研究乃針對個案公司的財務部門建立功能層面的職能模型，其最大優點在於可快速地傳遞訊息以及鼓勵組織內的員工，同時也具有較為詳盡的行為指標，可以促使員工改善其工作上的行為。本研究將達成以下目的：
1.瞭解財務部門人員之職能需求。
2.建立財務部門人員之職能模型。
本研究考量職能係依環境的不同與各企業需求的不同而有所差異，乃採質性研究，並以個案研究的方法進行。首先，透過文獻的探討、職能辭典、及專家建議，確認財務部門人員需求的職能項目。其次，利用「深度訪談」、「行為事例訪談」、「參與觀察」的方法, 蒐集有關實際工作內容和實務中對各職能項目的詮釋和了解之資料、描述以及回饋。最後，經過資料的整理分析歸納，依據員工實際的行為表現方式，建構屬於研究對象的職能模型。
結果顯示，個案公司的財務部門職能模型計有行動、人際、管理、認知及個人效能等5個職能群組，又可分為成就導向、品質掌控、問題解決、人際溝通、關係建立、團隊合作、規劃能力、專業知識、知識運用、組織承諾及謹慎可靠等11個職能項目。每項職能項目各有其行為表現的方式，並且具備行為事例索引，列示行為表現的具體事例，提供使用者在應用時能更了解行為描述的意涵，以及展現行為表現的情境及狀況。

關鍵字

職能 ； 職能模型 ； 財務部門

並列摘要

In today’s competitive business environment, the competitive edge of a corporation often rests on its capacity to attract, develop, and keep talents. Competency-based management is a management concept based on employee competency and development; its primary goal is to assist an organization to comprehensively develop and utilize its human resources by helping the organization identify knowledge base, capacity, and behavior pattern that could lead to excellent work performance (Spencer & Spencer, 1993). This research project establishes functional competency model targeting the financial department of the case company. The most valuable aspect of the functional competency model researched in this project is that the model promotes efficient communication and heightens employee motivation, while concretizing specific behavior guidelines that greatly helps employees detect and make necessary adjustments to improve their performance. The goals of this research project are as follows:
1. Identify and understand the kind of competencies needed for finance department employee.
2. Establish a competency model for the finance department of the case company.
Considering that employee competency often varies with concrete situations and organizations’ particular needs, this project adopts qualitative research method and establishes a case study through the following research and analytical activities: First, through reviewing existing literature, utilizing competency dictionary, and consulting experts to indentify and confirm the needed competencies for finance department employee. Second, data, description and feedback were collected through in-depth interviews, behavior event interviews, and participant observation. Finally, in the analysis and assessment phase, further develop and delineate competency model of the case company based on data collected on the actual practices of the case company.
The resulting competency model of the case corporation’s finance department includes the following five competency categories: action, interpersonal, managerial, cognitive, and individual competencies. Within these categories, there are eleven competencies: achievement orientation, concern for quality, problem solving, interpersonal understanding, relationship building, teamwork and cooperation, planning, professional expertise, knowledge application, organizational commitment, and meticulousness and reliability. Each kind of competency has its own distinct behavioral demonstration, and the project includes an index of concrete examples for each performance, and thus helps its potential users better understand what the behavior descriptions mean and what the proper display of the given behavior and situation would look like.

並列關鍵字

Competency ； Competency Model ； Finance department

參考文獻

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