預算管理系統導入之個案研究; A Case Study of the Implementation of Budget Management System

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题名:	預算管理系統導入之個案研究;A Case Study of the Implementation of Budget Management System
作者:	游綠漪;Lu-i Yu
贡献者:	資訊管理學系碩士在職專班
关键词:	系統導入;專案管理;預算管理系統;Project Management;System Implementation;Budget Management System
日期:	2011-07-07
上传时间:	2012-01-05 15:11:34 (UTC+8)
摘要:	本研究以跨國集團公司之台灣區營運總部為個案研究對象，比較其現行之預算編製作業方式與新的預算管理系統導入後所帶來的改變，探討系統導入過程中遭遇之專案管理問題，彙整預算系統的專案管理及系統導入專案經驗，作為日後相類似性質系統導入之借鏡與參考。個案公司著眼於預算管理工作之重要性，而導入具科學性、先進性、規範性並具品質之預算管理系統，期望透過預算處理過程中一併考量資訊權限、平穩性和效率性，達成企業預算資源分配與使用的合理性及效益性。研究發現從個案公司全球營運總部之企業組織因應全球競爭策略的調整，造成個案公司組織變更頻繁，影響本案之專案範疇，造成需求變動而無法有效管理、系統上線時程延後，以及專案品質未如預期等問題。歸納個案公司導入預算管理系統失敗之主要原因，為專案需求不明確、主要的系統使用人員未能全程參與、顧問人員未具備全球組織架構之規劃經驗、顧問公司專案經理異動、專案預算不足、錯估系統的複雜度、時程管理不佳、專案交付文件確認不足，及未審慎評估整個專案的風險。從長遠組織運作角度考量，個案公司應積極加強系統之後續改善，提高使用者對系統的認同，以提昇其使用系統的意願、強化預算管理功能，以使系統功能充份發揮、整合串連相關系統，以使系統資料相互為用，並以支援高階主管之決策制訂為最終之目標。 This study employs case study method to investigate the implementation of budget management system in a global company’s headquarter in Taiwan. Inside the study, the current budgeting practices of the case company was compared with the changes arising from the implementation of budget management system and has probed for the project management issues encountered during the system implementation process. Besides, what has been learned from the implementation experiences are summarized as well for similar systems implementation reference in the future. The case company focuses on the importance of the budget planning and management and would like to implement a scientific, advanced, standard and quality budget management system with considering budget information access rights, efficiency and stability to achieve the rationality and effectiveness of budgetary resources usage and allocation. This study has found that the new budget system implementation project scope has been affected, demand changes could not be managed, new budget system did not go-live on time and project quality is not as expected since the organization of the case company changes frequently in response to global competition policy adjustments. It is concluded that the main reasons for the budget management system implementation project failure are as following: the project demands are not clearly defined, key users do not fully involve throughout the system implementation, the consultants do not own enough global organization planning experiences, the consultant project manager changes, project budget is insufficient, user requirements complexity is wrongly assessed, project time management is poor, project delivery documents are not confirmed well and the entire project risk is not carefully evaluated. Based on the findings, this study provides suggestions for companies that plan to implement the budget management system. The suggestions include: enhancing user participation, emphasizing the importance of project management, and providing ample resources during implementation.
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