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    题名: 企業流程與自動化機器人應用之實例研究;Case Studies of Robotic Process Automation Implementation in Business Processes
    作者: 黃昱澐;Huang, Yu-Yun
    贡献者: 會計研究所
    关键词: 數位轉型;流程自動化;流程探勘;效益評估;流程優化;財務自動化;RPA;ERP;Digital Transformation;Process Automation;Process Mining
    日期: 2025-06-03
    上传时间: 2025-10-17 12:18:08 (UTC+8)
    出版者: 國立中央大學
    摘要: 在當前市場競爭日益激烈及商業環境快速變遷的背景下,企業面臨著透過數位轉型以強化營運韌性與競爭優勢的迫切需求。儘管企業資源規劃(Enterprise Resoure Planning, ERP)系統為企業流程管理奠定了基礎,但在面對日益嚴峻的客製化需求及瞬息萬變的市場挑戰時,其效能已難以充分應對。因此,企業紛紛尋求更具靈活性與效率的解決方案,其中,流程自動化機器人(Robotic Process Automation, RPA)技術因能有效處理繁瑣的重複性作業而備受重視。

    本研究旨在深入探討流程自動化機器人導入如何為企業帶來實質效益,並著重結合流程探勘(Process Mining)技術,以數據驅動的方式進行效益評估。傳統評估方法往往依賴主觀判斷,導致企業難以準確衡量 RPA 帶來的實際價值。相較之下,流程探勘技術則透過分析事件日誌,客觀地揭示流程的實際運行狀況,包含執行路徑、瓶頸以及潛在的優化空間,進而能更精確地評估 RPA 導入前後的變化,例如週期時間縮
    短、錯誤率降低及資源利用率提升等。

    透過 RPA 的導入,企業得以將員工從繁瑣的例行工作中釋放,使其專注於更具策略性及高附加價值的活動,如提升客戶體驗、開發創新產品及拓展市場等。尤其在財務部門,RPA 的應用潛力巨大,具體應用範疇涵蓋了應收帳款對帳、代收代付處理、財務報表生成、匯率自動更新以及自動發信通知等。透過 RPA 自動化這些以往需要大量人力且容易出錯的環節,不僅能大幅提升財務作業的效率與準確性,更能即時掌握匯率變動及重要資訊,降低營運風險。

    本研究著重探討 RPA 在財務自動化方面的應用成效,透過流程探勘數據分析,應用層面及導入後對企業流程改善的效益數據進行探討。期盼本研究能為企業在評估及導入流程自動化機器人時提供更全面且實用的參考,並強調流程探勘在效益驗證上的關鍵角色,最終協助企業更有效地推動數位轉型,實現卓越的營運成果。;In today′s increasingly competitive market and rapidly changing business environment,
    enterprises face the urgent need to strengthen operational resilience and competitive
    advantage through digital transformation. While Enterprise Resource Planning (ERP) systems have laid the foundation for business process management, their effectiveness has become
    challenging to fully address in the face of increasingly demanding customization needs and
    rapidly changing market challenges. As a result, businesses are seeking more flexible and efficient solutions, among which Robotic Process Automation (RPA) technology has gained
    considerable attention for its ability to effectively handle tedious repetitive tasks.

    This study aims to delve into the tangible benefits that the introduction of Robotic Process Automation brings to enterprises, with a focus on combining Process Mining technology to conduct data-driven benefit assessment. Traditional evaluation methods often rely on subjective judgment, making it difficult for enterprises to accurately measure the actual value brought by RPA. In contrast, Process Mining technology objectively reveals the actual operation of processes by analyzing event logs, including execution paths, bottlenecks, and potential optimization spaces. This enables a more accurate assessment of the changes before and after RPA implementation, such as reduced cycle time, lower error rates, and increased resource utilization.

    Through the introduction of RPA, enterprises can liberate employees from tedious routine work, allowing them to focus on more strategic and value-added activities, such as enhancing
    customer experience, developing innovative products, and expanding markets. Especially in the finance department, the application potential of RPA is enormous, with specific
    application areas covering accounts receivable reconciliation, payment processing, financial report generation, automatic exchange rate updates, and automatic email notifications. By
    automating these previously labor-intensive and error-prone links through RPA, not only can the efficiency and accuracy of financial operations be greatly improved, but also real-time
    grasp of exchange rate changes and important information can reduce operational risks.

    This study focuses on exploring the application effectiveness of RPA in financial automation, and through process mining data analysis, discusses the application level and the benefit data
    of process improvement for enterprises after implementation. It is hoped that this study can provide a more comprehensive and practical reference for enterprises in evaluating and introducing Robotic Process Automation, and emphasize the key role of process mining in benefit verification, ultimately helping enterprises to more effectively promote digital transformation and achieve excellent operational results.
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