企業危機管理已成為現今經理人一重要課題，尤其台灣目前的環境受到金融風暴的影響，許多企業面臨嚴峻的考驗，此時專業經理人的危機處理能力以及其決策行為，係企業是否能化「危機」為「轉機」的關鍵。本研究欲透過研究者曾處於企業危機核心，實際進行企業危機處理個案的探討，深入瞭解危機發生時，企業所面臨的困境與因應措施及其成效。 本研究利用研究者回憶過往之心路歷程，與文獻探討企業重整之個案進行分析與比較，將企業再造分為四個面向探討，得出以下結論： 一、「管理」-成敗皆人為：本研究個案危機皆來自經營管理者之人為因子，且皆疏於先期危機管理，防範於未然，使企業面臨失敗之絕境。而企業於新經營管理者取代後，使企業能夠再生。此經營管理者之角色對於企業再生而言非常重要，故言「成也在人，敗也在人」。 二、「財務」-抓緊現金：企業爆發財務危機後，於危機的阻隔與控管階段，最重視的即是「掌握時效」以及「控管現金」。 三、「再造」-找出成功契機：企業獲得重生的機會，除了進行內部改造外，須找出企業關鍵成功因子，重建企業之價值。 四、「膽識」-看不見的價值：危機處理者獨具慧眼的能力與其膽識，在危機處理的過程中相當重要。在個案中，研究者看見了也創造了別人看不見的價值，包括其樂觀、正面的人格特質，亦為化「危機」為「轉機」之關鍵。 ;Management of crisis is always an important lesson for business manager, especially the economic environment in Taiwan was strongly influent by the financial tsunami. A lot of companies were put to the serious situation. At this time the manager’s ability of managing crisis and his decision-making were the key leading him to draw crisis to an opportunity. This study is a case study from a manager, who was situated in the core of business crisis. When the crisis occurred, analyzing the problem and executing crisis management played an important key. The researcher tried to provide insides of the difficulty which the enterprise was facing, company’s countermeasures and its results. The researcher applied the experience of the manager, analyzed the literature of business rallying and case studies, in order to make inquiries of business reorganization. This study draws the following four conclusions: Managing: In the case study the crisis all came from human factors: lacking of previous crisis management, lacking f prevention. After changing manager, the role of the new manager played a significant role. So to speak “The success or failure of the affair is all due to the key person” Financial affairs: To grip cash after a company had financial crisis, the most important step to stop and control crisis were “time limit control” and “cash control”. Reorganization- finding critical point to success: the manager should not only focus on the reconstruction of the internal system after the rebuild. Moreover, he should discover the critical point to success and recreate business value. Boldness- The hidden value: Judging ability and the bravery of a manager to make a decision is extremely important in crisis situation. In this case study, the researcher noticed and created the invisible value, such as optimism, positive character.
