自 1990 年代起，全球性生態、環境受破壞及污染日趨嚴重，聯合國相關公約陸續出爐，在京都議定書與哥本哈根協議下，各國政府達到節能減碳的共識，確立了太陽能在未來能源供應上的重要地位。然而自 2008 年底開始，歐美主要市場受到金融風暴持續衝擊的影響，對太陽能補助政策陸續限縮，嚴重打擊終端太陽能系統安裝的需求意願。再加上中國政府政策性介入並大力補助，供給大幅增加，使市場價格一路下滑，國內各家太陽能矽晶片廠的毛利長期呈現負數。為了能夠轉虧為盈，除了持續改善製程並提升產品品質外，唯有有效的控管各項生產成本，企業才能有獲利的機會，以確保個案公司的永續經營。 本研究所選擇之個案公司是太陽能上游產業的優等生，銷售模式包括自有產品、專料專用之代工服務及來料代工換貨等不同模式，由於既有之ERP系統在成本模組整合性及自動化功能的不足而導致每個月在成本結算流程中仍有許多須由財會人員手工整理成本計算所需的資料，並手動上傳ERP，再進行成本計算，在成本計算後也須由手工整理產出成本相關之分析資訊，無法即時而自動的產出精細且正確的成本資訊，確實影響了企業控制成本的有效性，基於此，個案公司積極導入成本輔助系統以提升結帳效率及資料的正確性。本研究以 Leavitt (1965) 鑽石模型 (Diamond Model) 為理論基礎，透過個案研究法，探討個案公司導入成本輔助系統的過程中所面臨的問題並說明其解決因應策略，歸納關鍵成功因素，落實營運目標為企業取得競爭優勢。 研究結果驗證了鑽石模型的任務、人員、技術與組織結構四大構面之間會有互相影響，甚至產生連鎖反應，企業於導入系統階段應謹慎調整資源分配與改變四大構面結構，以確保系統的成功導入。最後，針對個案公司導入成本輔助系統的關鍵成功因素歸納有：1. 嚴謹的專案規劃與執行能力；2. 高階主管的支持及參與；3. 資訊人員的專業技術能力；4. 專案成員與關鍵使用者的配合。 關鍵字：鑽石模型、關鍵成功因素、成本輔助系統 ;Since the 1990’s, the global ecological environment has been damaged and polluted severely day by day and several United Nation Conventions against pollution have been signed between nations in succession. Kyoto Protocol and Copenhagen Accord have brought a consensus between nations to reduce their overall emission of greenhouse gases which makes the solar power a major source of power supply in the future. However, the impact of global financial crisis of 2008 has made the European and American countries to slash subsidies for solar energy eventually and diminished demands of solar systems. Ever since the China government launched the “Golden Sun” solar subsidy scheme in 2009, supply of solar systems keeps increasing along with the market price drop. These result long-term margin loss to the Solar Wafer manufacturers in Taiwan. In order to remain in business, manufactures must be able to improve production procedures and product quality continuously but also to control the cost of production effectively so they may have a chance to turn losses to profits. The company chosen by this research is one of the leading manufacturers of Solar Wafer in Taiwan which provides its own products and customized OEM service. The company has implemented an ERP system which lacks integration and automation functions to support cost calculation involved with diverse OEM manufacturing models. Accounts have to spend a lot of time to organize and prepare billing data and upload the data to the system manually before getting the result of monthly cost. After getting the monthly cost, accounts have to organize the result manually in order to generate the data needed for cost analysis. The lack of a way to generate detailed and accurate cost data instantly and automatically does impact the efficiency of cost control to the company. To solve the problem, the company decided to implement a cost assist system to improve the efficiency of the billing process and data accuracy. This research is based on Leavitt’s Diamond Model (1965). Through case study, problems the company have encountered during implementation and strategies the company have adopted to solve problems were studied and analyzed to find out the critical success factors. The result of this research verifies the effectiveness of the Diamond Model which shows existence of interference among the four components of the model: task, people, structure and technology. The result even shows chain reaction among the components. The result also shows a company must adjust resource distribution and structures of the four components with care during the implementation process for success. The critical success factors of the cost auxiliary system implementation include: 1. Rigorous project planning and execution capability; 2. Support and involvement from high rank management; 3.Professional technical skills of IT; 4. Cooperation between project members and key uses. Key words: Diamond Model, Critical Success Factors, Cost Assist System
