製造業體系內軟體部門價值產出之評估—以M公司S部門為例

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题名:	製造業體系內軟體部門價值產出之評估—以M公司S部門為例
作者:	劉邦國;Liu,Bang-kuo
贡献者:	高階主管企管碩士班
关键词:	嵌入式軟體;虛擬計價;計價索費;責任中心;內部競爭;軟體經營績效;Embedded Software;Chargeback (Cost Recovery);Transfer Pricing;Responsibility Center;Internal Competition;Software Operation Performance
日期:	2013-06-28
上传时间:	2013-07-10 12:03:53 (UTC+8)
出版者:	國立中央大學
摘要:	在經歷2008年全球金融風暴後，消費性電子產品的購買力度降低，全球陷入景氣低迷的市場消費。同時，全球可攜式導航設備的市場趨於飽和狀態，各大導航設備供應廠商紛紛發展至不同的市場，開拓新的營收來源。本研究所探討的個案，前後併購了兩家同?領導品牌的導航軟體開發商後，發展至今不斷的進行不同程度的組織調整，在不同品牌但同屬軟體研發體系的單位間，進行技術能力的交流與協同開發等作業流程。然而原本的三家公司在不同層面上存在著許多的差異，例如：文化、觀念思想、作業流程等，造成資源整合時影響過大。這導致所投入的開發時程過長，造成資源浪費的同時，造成更多無形成本的支出，新產品無法及時導入市場，個案母公司錯失開創新營收來源的先機。個案所探討的軟體，屬於嵌入式軟體的一類型。嵌入式軟體通常整合於硬體產品之中，在專案管理、研發整合、價值產出以及產品開發過程上，大多數的廠商容易以硬體的角度檢視結果，例如：零件物料的管理、開發費用成本以及生產製造流程…等。在衡量軟體部門的作業流程及產出時，往往忽略了軟體本身的重要性。由於軟體研發過程及生產作業流程與硬體產品是完全不同的管理方式，若受限於硬體思維無法遵循軟體專案管理標準進行作業流程，則導致軟體的產出價值難以評估。另一方面，部門及人員的績效評量也容易錯估，在軟體研發創意及工作上失去熱情，影響軟體產出的品質。本研究透過「軟體計價、內部競爭、組織調整」三個角度，來探討個案在軟體開發作業上無法具體表現自身價值的問題。本研究建議一個三階段的市場運作機制，由初期的虛擬計價方式，發展至依實際需求發生的內容進行具體的計價索費機制。如此一來，能準確的計算在專案評估時與後期實際研發費用的精準度，同時對於費用的支出與營收的目標也能明確的控制。經由設計過後的團隊競賽機制，可激勵員工朝著獎勵目標前景。在此績效獎勵機制的激勵之下，也需要配套的進行內部組織調整。這些作法，除了消弭不必要無形成本地支出外，也可將整體效能提升，創造個案價值的精進。 An impact of the global financial crisis in 2008 to the consumer electronics market is a sharp downturn in consumer buying power, resulting in weak global products demand. This in turn resulted in a saturated market for portable navigation devices, Forcing major navigation equipment suppliers to expand into new markets, in search of new sources of revenue. In the mean time, the target of this case study, Company M acquired two global leading navigation software developers to strengthen its content offerings. Since then, it has gone through various organizational adjustments among different business units. However, due to differences in corporate cultures, ideas, mentalities and work process in these three companies, integration of resources have not been smooth. This results in lengthy developing cycles, wastes in resources, and excessive intangible costs, tardy new products launches, and missed market opportunities. The “software” discussed in this study is embedded software, which are integral parts of hardware products. In project management, R & D integration, value generation and product development, most companies treated performance of these software teams from a hardware perspective, for example: materials management, costs of development and manufacturing processes. The importance of the software is often neglected. The true value of software is often under-appreciated with the “hardware mentality.” In addition, performances of software personnel are evaluated inappropriately, resulting in low morale and low software quality. Based on the software pricing, internal competition, and organizational changes perspectives, this study investigated the problems of inadequacy in evaluating software value during its development. This study proposes a three stage process, introducing a market mechanism, from virtual pricing to a charge back mechanism based on the actual needs. Therefore, project costs can be accessed and targets for profit and loss can be controlled. Furthermore, internal competition can be introduced to enhance motivation and fair incentives. In addition, organization adjustments have to be carried out along the same line, to fit the proposed processes. In addition to eliminate unnecessary costs, the proposal is expected to improve overall effectiveness, and increase its competitiveness.
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