臺灣博碩士論文加值系統

隨著公司規模愈大，組織結構也愈複雜，企業主過去事必躬親的管理方式，無法面面俱到。常因監督不週，造成組織內部管理鬆懈，導致舞弊營私。部門間因為未建立績效評估標準，容易造成員工易養成工作上相互推諉及不求有功但求無過的消極心態，造成組織士氣低落，影響企業競爭力。許多企業轉型阿米巴組織來提升組織效率，同時也提高員工士氣。阿米巴組織需要核算到收入及成本。通常，業務部門、生產部門甚至研發部門都可以和營業收入有連結。可以透過內部轉撥計價，來實踐利潤中心制組織並產生組織損益表。但是，以服務其它部門為目的的資訊部門，通常被歸屬於總部或者成為成本中心，在轉型成為利潤中心將面臨更多困難。但是，資訊部門有一個潛在的機會，企業內部開發的軟體，很有機會提供給外部客戶使用，來增加組織營業收入；這是資訊部門轉型阿米巴組織，除了分權管理外，第二個理由。透過本研究將個案T公司的資訊部門採用實證研究法，以達成下列的研究目的：
(一)、 運用Open Source ERP建立高效的阿米巴組織管理平台。
(二)、 T製造公司資訊部門轉型阿米巴組織，並且核算出獨立損益表；並透過損益平衡點來評估採用利潤中心或成本中心。
(三)、 T製造公司資訊部門在組織目標與公司目標一致下，提升經營績效的策略。
歸納本研究之結果，並擬定服務型組織轉型的作法及相關建議，提供給公司企業管理階層或主管，作為組織轉型的參考。

As the company grows larger and the organization becomes more complex, the way that business owners used to manage the company in the past has bump into some obstacles in this times. For example, because the company is too large to be well-supervised, the internal management is getting loose, resulting in more and more veiled schemes and fraud happening. Furthermore, because the obligations, rights, and responsibilities between different departments are hard to assign fairly, employees do their job with a pessimistic and negative attitude, resulting in morale down in the company and uncompetitiveness of the enterprises. So, there are many companies trying to solve the problem by organization reconstruction. Companies transforming to amoeba organizations have some advantages such as improving organizational efficiency and enhancing employee morale. However, The point to evaluate if the company has more benefits transforming to amoeba organizations is to estimate revenue and cost. For example, the operation department, manufactory department and even R&D department can prepare their own income statement by internal converting revenue. But, the IT department is thought of as part of headquarters or cost center because it serves other departments. That is the difficult problem of transforming the IT department from cost center to profit center. Nevertheless, there is a great opportunity for the IT department to increase its own profit by providing external customer software developing and using in the IT department. In conclusion, the IT department transforming to Amoeba Organization is not only for decentralized management but also to increase its own profit. Through this research, the IT department of the case T company adopts the empirical research method to achieve the following research objectives:
(1) Use Open Source ERP to establish an efficient amoeba organization management platform.
(2) The IT department of T company transformed the amoeba organization and prepared an independent income statement. Through the breakeven point, the T company can decide to take the profit center or the cost center.
(3) Strategies for improving business performance when the IT department of T company has the same goals as the T company.
Summarize the results of this research, and formulate practices and related suggestions for the transformation of service-oriented organizations, and provide them to the company's corporate management or executives as a reference for organizational transformation.

摘要 i
ABSTRACT ii
致謝 iv
目錄 v
表目錄 vii
圖目錄 viii
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 3
1.3 研究流程 3
第二章 文獻探討 4
2.1 阿米巴組織與責任中心制 4
2.2 日本航空的阿米巴組織 4
2.3 震旦行的利潤中心制 5
2.4 責任中心制 7
2.4.1 責任中心制的目的 7
2.4.2 利潤中心與成本中心的抉擇 8
2.5 內部交易轉撥計價 8
2.6 ERP建構關鍵因素 9
2.6.1 程式語言 9
2.6.2 可模組化及插件化 11
2.6.3 企業Workflow 13
2.6.4 Reporting Engine 14
第三章 研究方法 15
3.1系統架構說明 16
3.2 實驗平台-Open Source ERP 16
3.3 資訊服務轉撥計價 16
3.3.1 研究對象 16
3.3.2 營業收入 18
3.3.3 成本與費用 18
3.3.4 組織績效評估方法 18
3.4 Break-Even Point分析 19
第四章 實證分析 20
4.1 Open Source ERP平台選用 20
4.2 阿米巴組織與交易對象 22
4.2.1 業務夥伴（交易對象） 22
4.3 內部轉撥計價與收入 24
4.3.1 訂閱人數收入 25
4.3.2 成本基礎加成計價法 26
4.3.3 請求勞務費用分攤 31
4.4 成本計算 34
4.5 組織內部交易單據與損益表 35
4.6 訂閱服務Break-Even Point 38
4.6.1 損益平衡點銷售量 39
4.6.2 損益平衡點量價關係 39
4.7 SWOT分析與策略 40
第五章 結論 42
參考文獻 43

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