共享服務是集團企業近年來基於營運成本及整體策略方向，讓企業組織有效整合內部資源服務的最佳策略之一。近年來，台灣集團企業亦開始積極思考，如何運用內部資源，如：人力、財務、資訊系統及其它業務等，建置「共享服務中心」的機制。 航空運輸服務業面臨高油價時代，所帶來日漸增加的單位成本及因它航競爭降低利潤情況下，對於成本控管顯得相對重要。由於航空業也屬於服務業，對於資訊系統建置與要求相當重視，一個好的資訊系統，除可提供資訊服務、顧客資訊整合、產品分析行銷及業務流程自動化外，亦可以大幅降低日常維運成本，提高銷售利潤，以增加企業整體營收利潤。因此，如何維持現有資訊系統穩定度，並將已建置好的資訊服務平台拓展，將是航空公司未來持續探討與改善的首要問題之一。 本研究欲探討建置集團資訊共享服務中心觀念為主要研究方向，探討資訊共享服務中心在航空運輸服務業的觀念與機制，並分析個案公司在資訊共享服務中心的建置過程、企業組織架構及資訊服務模式。另外，對於個案公司在整合資源共享服務後，彙整並分析整體成本與效益。進一步歸納出建置資訊共享服務中心的流程及關鍵成功因素。In recent years, shared services have been adopted by business groups to create new strategies for cost control and overall corporate directions. Currently, shared services enable Taiwanese business groups to come up with new ways to integrate internal resources, such as human resource, finance and information systems, to create a "shared service center" model. In the era of high oil prices, the air transportation industry suffers from increasing operation costs, causing revenues to drop. This makes cost management utterly important. Since air transportation is part of the service sector, it is crucial for an air transportation company to have well-developed information systems in order to provide the necessary information services, customer information integration, business analysis, and business automation. These systems can greatly reduce daily operating costs and thus can increase the overall profit of the whole corporation. Therefore, the stability and the improvement of these information systems are continuous critical concerns for airliners. The focus of this study is to explore the concept of shared information systems service for business groups. The study discusses how the concept can be implemented within the air transportation industry, followed by a case analysis of a business group that has adapted its corporate structure into the shared service model. The analysis shows the process of implementing the model and addresses the factors that make it a success. The study concludes with an evaluation of the overall costs and benefits of adapting this model.
