共享服務中心的概念一直是企業用來降低管理費用、改善組織及整合企業內部資源的重要方案之一，新冠疫情爆發，因全球供應鏈受阻及居家辦公工作型態的改變，許多企業不得不透過重新審視己身的商業模式，尋找減少營運風險的及降低成本的潛在機會，而共享服務中心結合外包政策的導入就是現今業界常見的考量方案之一，然而目前尚無研究對於執行共享服務外包的企業個案進行相關的深入探討。 本研究以M與S公司作為研究對象，藉由深入訪談方式對其共享服務中心外包的商業模式進行優缺點分析，並比較其政策上線前後之差異，經由研究發現，共享服務外包仍然能保有降低成本及改善日常作業效率的特性，但也在組織人力發展及快職能溝通上衍生出了新問題。 ;Shared services are proposed to extract and integrate non-core activities from business operations to enhance management and improve efficiency of these activities. As COVID-19 pushes employees to work from home and interrupts supply chains, managers once again have to review business models and operations to reduce the exposure to risks and seek opportunities to cut costs. Outsourcing shared service centers is one of the popular opportunities. However, to the best of our knowledge, no in-depth analysis from the viewpoints of employees who utilizing the services have been conducted.
This study analyzed the advantage and disadvantage of the outsource of shared service centers adopted by two global multinational corporations. Via in-depth interviews to employees to compare and contrast the difference of before and after the outsource, this study found that there is no different between outsourcing shared service and implementing shared service with internal resource in cost reduction and efficiency of daily operation improvement, however potential impact on cross-functional communication and human resource development could be triggered by this new hybrid business mode.
