本研究的進行，乃基於企業利於企業的延伸發展，並且國內金融相關產業的購併風潮正方興未艾的背景；因而為利於個案公司購併後的問題克服，進而達到整體企業整合與轉型的動機下；本研究乃從被併購公司的現況及產業結構、發展的關鍵成功因素與未來經營策略三方向進行分析，以期益於個案公司的整體營運與成長之目的。除此，本研究亦期經此個案研究，可提供學術探討與企業實務相關的參考，而利於購併的研究領域與營運方向之發展。 而為促使本研究的周延，乃從企業併購後整合觀念、策略管理、轉型與再造三方面進行文獻探討，藉以獲得正確的研究知識與並啟發基礎的研究觀念，進而奠立本研究的研究架構與實施步驟，以促研究的有序進行。 另外，基於本研究議題之敏感，且願意公開的購併企業家數甚少，再加上本研究主題乃我國目前經濟現實自然演變而產生，故本研究採取探索性的個案研究。而研究架構，乃以內外部分析、公司策略架構要求與轉型與整合策略三方面為主發展（參見下圖）。而研究方法，主要採行文獻探討與個案研究。 企業購併後整合轉型策略的議題，經本研究探討後，發現個案公司的產業，乃目前我國政府單位特許與關注的產業，故政府訂定許多監理措施與政策進行控管。而其商品與通路發展日益多樣化，且此產業亟需以資訊化作為競爭武器。 對於個案公司的分析，首先從個案公司設立背景、組織結構、業務範圍、經營要點、業務通路、營運目標與未來展望等基礎資料探討；次而對個案公司的市場地位、競爭環境、優劣勢進行分析；再者從個案公司的資訊策略與企業策略之契合進行研析；最後，則從個案公司的收購類型、Porter的價值鏈分析、波士頓矩陣、Porter的五力分析與一般策略、資源關係等進行個案公司的各種策略之分析。 最後，本研究提出如下的結論： 1.個案公司的併購型態乃屬救援型的“渥克爸爸”型收購。 2.個案公司從各種產業競爭分析而言，都屬於弱勢。 3.個案公司從資訊分析而言，需要強化與策略、業務的契合。 4.個案公司的資訊管理問題主要包括以技術為中心且彈性不夠、缺乏整體及標準架構之設計和實施，系統相互獨立而分裂，且介面不暢、資訊部門不易提供支援業務的品質。 本研究對個案公司提出如下的建議： 1.進行流程再造： 透過重新思考與再造完成組織流程的方式而實現重大改善 2.進行資訊再造： 而個案公司的資訊部門的努力層面，包括： •支援業務流程，提高業務營運效率； •支援管理和決策，保證資訊及資料對業務的可用性； •實現業務價值和競爭優勢。 至於，對未來研究的建議： 1.研究資料的增加，以助研究的進行與研究結果的比較。 2.研究方法的改進，以助研究結果與理論的證明。 3.研究方向的拓展，有助培養我國企業併購的發展觀念與因應能力，進而達成促進我國不良企業重建的目標。 / The background of the study was the approach of the acquiring & merging was growing up in the monetary industry. The motivation of the study was to help solving the problems, proceeding the integration & transform, and extending the operation for the case. The analysis architecture of the study based on 4 divisions: the operation of the case, the structure of the industry, the key successful factors of the case, and the future strategy of the case. Because the issue of the study was sensitive and the industry of the case was unique, the study approach was the case study. The suggestion of the study presented 2 directions: 1. To the case: The case had to develop the process reengineering and the information department reengineering. 2.To the future study: a. To increase the research data- to help comparing kinds of study results. b. To change the research method- to help verifying the theory and physical situations. c. To explore new research directions- to help building the concepts of the acquiring & merging for our business. To sum up, the study of contribution: 1. To the research : The study supplied the research base of the acquiring & merging. 2.To the physical operation: The study supplied the operating direction of the acquiring & merging.

Early motion pictures resembled theatre productions on film. Decades would pass before the techniques of special effects and editing evolved to provide the type of movie often shown today. Similarly, early television looked like a radio show where the audience could observe the speakers. Ford's Model T, a "horse-less" carriage. seemed to be designed for a harness. In these examples, successful companies learned how to harness and exploit the power of new technologies--others companies became victims. Companies of the current economy must recognize they face a similar watershed. According to Tom Stewart, the economy effectively transitioned into the Information Age during 1991. "That year, spending for production technology was $107 billion and information technology spending was $112 billion. Call that year one of the information age. Ever since, companies have spent more money on equipment that gathers, processes, analyzes, and distributes information than on machines that stamp, cut, assemble, lift, and otherwise manipulate the physical world." The burgeoning role of the Internet compounds the formal advent of the Information Age. These phenomena beg a critical, well-reasoned response. Whether beginning a new venture or charting a course for an established entity, executives must plan their path with the knowledge of technology shifi occurring.

Este trabalho apresenta uma proposta de método para a melhoria de fluxos de informação em ambientes administrativos usando princípios da mentalidade enxuta e da reengenharia de processos. O método foi criado através de características encontradas em duas metodologias existentes da mentalidade enxuta e de soluções desenhadas pela reengenharia de processos com este propósito. Estas características foram identificadas, selecionadas e adaptadas para uso no método seguindo um modelo de gestão de mudança. Em seguida, o método foi aplicado em um fluxo de informação em uma empresa do interior de São Paulo, seus resultados foram medidos apresentando boas melhorias em relação à maior velocidade de processamento de informações, redução da quantidade de pessoas necessárias e maior porcentagem de tempo de agregação de valor. Por último, foram apresentadas observações sobre as limitações do método e da generalização dos resultados da aplicação apresentada. / This work presents a proposal of method for the improvement of information flows using the principles of lean thinking and solutions from business process reengineering (BPR). The method was created using characteristics encountered on two existing lean office methodologies, and with the solutions presented by business reengineering. Those characteristics were identified, sorted and adapted to be used in the method based on a change management model. The proposed method was implemented in an information flow of a company in the brazilian state of São Paulo, and its results were measured, presenting significant reduction of the information flow lead time, reduction of people needed to process the information and a larger percentage of added-value time. Finally, limitations of the method and the application results were presented.

O processo de desenvolvimento de produtos geralmente não tem sido considerado na implantação de sistemas ERP. No entanto, devido ao aumento da abrangência dos ERPs com a inclusão de novas funcionalidades, e devido à importância desses sistemas para a integração dos processos de negócio, muitas empresas passam a considerar a sua utilização para apoiar as atividades e gerenciar as informações de desenvolvimento de produtos. Este trabalho apresenta uma análise abrangente e detalhada da aplicabilidade de um sistema ERP no processo de desenvolvimento de produtos. Tal análise é subdividida em três fases. Inicialmente, é realizado um estudo exploratório da aplicabilidade do sistema ERP em um processo específico de desenvolvimento de produtos representado por um modelo de referência. Em seguida, é executado um estudo descritivo de uma aplicação piloto do ERP em um ambiente de desenvolvimento de produtos. Por fim, são realizado estudos de caso para caracterizar a utilização do ERP no desenvolvimento de produtos de três empresas. / Product development process has not been considered within ERP systems’ implementation projects. However, due to the widening of ERP systems scope, with the inclusion of new functionalities, and due to the actual importance of these systems to business process integration, many industries are considering applying ERP systems to support product development activities and to manage product development information. This research presents an extended and detailed analysis of the applicability of one ERP system in product development process. The analysis is divided in three phases: first, an exploratory study is conducted in order to verify the applicability of the ERP system in a specific product development process represented by a reference model. Second, a descriptive study of a pilot application of the ERP system in a product development environment is presented; and finally, three case studies about the use of the ERP system in product development process are discussed.

A manutenção de sistemas legados tem se tornado uma preocupação constante das grandes empresas. O setor bancário brasileiro, por exemplo, possui milhões de linhas de código confeccionados em linguagens procedurais, essenciais para atingir os objetivos de negócios destas instituições. Muitos desses programas são considerados bem antigos, possuindo mais de 30 anos de existência e, apesar de serem extremamente úteis para estas organizações, não permitem aproveitar as vantagens das novas tecnologias, tais como o uso de interfaces gráficas, processamento distribuído, entre outros. Fazer um outro aplicativo de software a partir do início pode ser uma tarefa muito árdua e incorrer em grandes riscos para o negócio da empresa. Migrar esses sistemas aos poucos parece ser a melhor estratégia. Isso porque, a utilização dessa abordagem permite que a adaptação dos usuários ao novo sistema seja gradativa, ou seja, ocorre à medida que as funcionalidades de negócio são contempladas pelo novo sistema. Considerando a necessidade evidente que essa migração terá de ocorrer mais cedo ou mais tarde, este trabalho propõe um processo para permitir uma evolução gradual do software legado para uma plataforma mais moderna e de mais amplo uso atualmente, que possa atender melhor às novas necessidades dos negócios. Esse processo é formado por etapas de avaliação da situação atual do sistema, de transformação de arquitetura e de transformação do código funcional para o orientado a objetos. Além disso, é direcionado por indicadores de qualidade e apoiado por tipos de visão e respectivos estilos arquiteturais. O foco deste trabalho está em sistemas de instituições financeiras desenvolvidos em Mainframe ou AS/400, onde há grande incidência de códigos antigos orientados a procedimentos. / The maintenance of old legacies software has become a constant concern of the great companies. The Brazilian banking sector, for example, has millions of lines of code made under the functional paradigm, essential to reach the business-oriented objectives of these institutions. Many of these systems are very old, arriving to possess more than 30 years of existence. These programs, extremely useful for these organizations, do not allow the use of the advantages of the new technologies, such as the use of graphical interfaces, distributed processing and so on. The replacement of all old system for a new on may be a very arduous task and to incur into great risks for the company. Migrate these systems in small steps seems to a better strategy to deal with this problem that will have to be faced earlier or later. This work considers process to allow the gradual evolution of the legacy system to a better platform that allows the use of the advantages of the new technologies, through the use of quality indicators, the evaluation of the current system, the transformation of the architecture with focus at the change of functional paradigm to the object oriented one and of the use of view types and the corresponding architectural styles. This work is mainly delivered to financial institutions systems developed in Mainframe or AS/400 that have great incidence of these old legacies systems.

Manter os documentos de requisitos atualizados e recuperar os requisitos de um software são desafios enfrentados por desenvolvedores no seu dia a dia durante o desenvolvimento, a manutenção e a evolução de sistemas. Embora existam técnicas para gestão de requisitos, muitas vezes estas técnicas não são aplicadas, os requisitos não são atualizados e a única fonte de informação confiável sobre um software passa a ser seu código-fonte. Esta tese apresenta a TDRRC, uma técnica para a documentação e recuperação dos requisitos no código-fonte usando anotações. A TDRRC possibilita a reengenharia de requisitos sem que haja uma interrupção no desenvolvimento e permite que os requisitos sejam documentados em ambientes de desenvolvimento ágil. A TDRRC contribui para a redução dos problemas relacionados à atualização dos requisitos, pois o desenvolvedor responsável pelo programa passa a ser responsável pela documentação e atualização dos requisitos no código-fonte que ele escreve e mantém. Este trabalho apresenta também formas de aplicar a TDRRC na reengenharia de requisitos, em métodos ágeis e na gestão de requisitos, assim como a sua aplicação em um estudo de caso. / Keeping requirements documents updated and recovering requirements of a software are common challenges faced by developers on their day to day activities. Although there are many requirements management techniques, usually these techniques are not applied, requirements are not updated and the only reliable source of information about a software becomes its source code. This thesis presents TDRRC, a technique that can be used to document and retrieve requirements from the source code using annotations. Applying TDRRC, it is possible to reengineer the requirements of a software without interrupting its development. Also requirements can be documented in a agile environment. TDRRC also contributes to minimize requirements documents update issues as the developer will be clearly responsible for documenting and updating the requirements in the source code he is programming. This thesis also presents how to apply the technique in a requirement reengineering project, in a agile development environment and in a requirements management process. Finally a case study is presented.

Durante o processo de desenvolvimento de software, uma grande quantidade de documentos é gerada com o propósito de registrar as experiências e as decisões relacionadas ao projeto de software. Apesar do esforço empregado na documentação de tais informações, muitas vezes esses documentos não contêm informações suficientes e necessárias para o completo entendimento do software, para a reutilização das experiências adquiridas e a recuperação do processo de tomada de decisão. De maneira geral, apenas as decisões finais a respeito do projeto são documentadas. O Design Rationale (DR) consiste das informações adicionais aos documentos padrões em um processo de desenvolvimento de software, facilitando sua compreensão, manutenção e reuso. Na literatura, muitas pesquisas referem-se aos problemas relacionados à atividade de captura de DR, principalmente no que diz respeito à sobrecarga de trabalho durante o momento de design. O desenvolvimento de mecanismos que facilitem a captura de Design Rationale durante a elaboração de artefatos de software é ainda um desafio. No contexto de ferramentas CASE (Computer Aided Software Engineering), cuja utilização enfrenta grande resistência por parte de seus usuários (desenvolvedores), torna-se imprescindível a aplicação de técnicas para garantir a máxima usabilidade dessas ferramentas, de forma a minimizar a resistência à sua utilização. O paradigma da computação ubíqua trouxe grandes mudanças ao desenvolvimento de aplicações da Ciência da Computação, visto que estas aplicações são transparentes, apresentam um comportamento contínuo e ciente de contexto, e visam tornar a interação com o usuário a mais natural possível. Diante desse contexto, a adoção de mecanismos de computação ubíqua na atividade de captura de DR torna-se uma abordagem de interesse científico. O uso de mecanismos de computação ubíqua faz com que a captura das informações e decisões relacionadas ao projeto de software seja realizada de forma mais natural, reduzindo a sobrecarga do uso de uma ferramenta que necessite de tempo adicional para o armazenamento do DR, seja durante o processo de tomada de decisões ou depois do mesmo. Assim sendo, o trabalho realizado neste projeto de mestrado consistiu na reengenharia de uma ferramenta de suporte a DR e à sua integração com um editor gráfico que permite a escrita manual e oferece um serviço de reconhecimento de escrita, de modo a prover uma maneira mais flexí?vel para a entrada de dados e que pode ser utilizada em dispositivos com diferentes tamanhos e características, tais como Tablet PCs e lousas eletrônicas / During the process of software development, a great amount of documents is generated with the purpose of registering experiences and decisions related to software project. Despite the effort made aiming at documenting of such information, in general, these documents do not contain enough and necessary information for the complete understanding of the software, for the reuse of the acquired experiences and the recovery of the process of decision making. In general, only the final decisions regarding the project are registered. The Design Rationale (DR) consists of the additional information to standards documents in a process of software development, aiming to facilitate its understanding, maintenance and reuse. In literature, many researches reveal the problems related to the activity of DR capture, especially related to the work overload during the moment of design. The development of mechanisms to facilitate the Design Rationale capture, during the elaboration of software artifacts, is still a challenge. In the context of CASE (Computer Aided Engineering Software) tools usage, users (developers) present great resistance, so the application of techniques to achieve the maximum usability in the tools becomes essential, aiming to minimize the resistance to their adoption. The paradigm of ubiquitous computing brought great innovations to the development of applications, since the applications are transparent; they present a continuous and aware context behavior, and aim the user-computer interaction become the most natural as possible. For that reason, the adoption of ubiquitous computing mechanisms in the activity of DR capture becomes an approach of scientific interest. The use of the ubiquitous computing makes the capture of the information and decisions related to software project be carried out on a more natural way, reducing the overload of using a tool that needs additional time for the DR storage, either during the process of making decisions or just after. This master project consisted of re-engineering of a DR tool and its integration with a graphical editor. The editor allows handwriting and offers a service of writing recognition in order to provide a more flexible way for the data entry and can be used in devices of different sizes and characteristics, such as Tablet PCs and electronic blackboards.

by Huang Zilong, Mok Gar Lon Francis, Yip Kin Keung. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 66-67). / Introduction / Forward --- p.1 / Methodology --- p.3 / What is Process Management --- p.4 / Definition of process --- p.4 / An overview of process management --- p.5 / Goals of process management --- p.6 / Benefits of process management --- p.6 / Process Assessment --- p.7 / Process Analysis --- p.12 / Process Improvement --- p.16 / Process Assessment Tools/Techniques --- p.18 / Process Analysis Tools/Techniques --- p.19 / Different Performance / Process Improvement Tools --- p.20 / TQM --- p.20 / IS09000 --- p.20 / Business Process Reengineering --- p.20 / Process Management --- p.21 / Comparison --- p.22 / Company Experience with Process Management --- p.23 / IBM experience --- p.23 / Background --- p.23 / Methodology --- p.24 / Current development --- p.26 / MTRC experience --- p.28 / Background --- p.28 / Methodology --- p.29 / Current development --- p.31 / Application of Process Management at CRC --- p.32 / Background --- p.32 / History of merging --- p.32 / Restructure --- p.33 / Difficulties encountered --- p.34 / Current Situation analysis --- p.36 / Structure --- p.36 / Practices --- p.38 / Human issues --- p.41 / Attitude --- p.41 / Motivation --- p.43 / Knowledge and Skills --- p.43 / Selecting the key process --- p.43 / Customer Service --- p.44 / Purchasing Management --- p.44 / Process Assessment --- p.44 / Process Analysis --- p.49 / Process Improvement --- p.58 / Key learning / Conclusion / Further discussion --- p.61 / Management Issues --- p.62 / Human Issues --- p.63 / "Integrating TQM, Process Management and BPR" --- p.64 / References --- p.66 / Appendices / Appendix I An example of Process Map / Appendix II Retail Information & Management Systems

The use of process models to support business analysts' idea-generation tasks has been a long-standing topic of interest in process improvement. We examine how two types of representations of organizational processes - textual and diagrammatic - assist analysts in developing innovative solutions to process-redesign tasks. The results of our study clarify the types of process-redesign ideas generated by analysts who work with text versus those who work with models. We find that the volume and originality of process-redesign ideas do not differ significantly but that appropriateness of ideas varies. We discuss the implications of these findings for research and practice in process improvement.

This thesis presents an interpretive case study of a Malaysian Government-linked Company (GLC) namely Malaysia Airports Holdings Berhad (MAHB) which has recently implemented a business reengineering programme. This change programme was imposed by MAHB's parent company as part of a wider government reform agenda to address GLCs' 'underperformance' post-privatisation. Since long-term business value has become an increasingly important goal, MAHB has attempted to enhance its performance through various change initiatives which have led to institutional change. The thesis analyses the role of situational logics in the context of this institutional change, drawing on the situated logics perspective developed by ter Bogt and Scapens (2014), together with insights from the institutional logics and practice variations literature. Using semi-structured interviews, documentary analysis and observation, the study provides a comparative analysis of three subsidiaries and their relationship with the Finance Division's accounting change. The thesis recognises there are diverse situational logics that different groups of organisational actors apply in their day-to-day activities and change initiatives, emerging from a complex interplay of contextual and historical forces. This recognition enables us to understand how the three subsidiaries and the Finance Division of MAHB have differently interpreted the notion of performance improvement by applying these diverse situational logics. It sheds light on the issue of how accounting change can give rise to different responses. While the different responses present a theoretical puzzle-why there are different responses to accounting change-this thesis delineates how situational logics shape organisational responses by relating them to the underlying taken-for-granted assumptions of different groups of organisational actors. The thesis shows that the existence of diverse (or rather multiple) situational logics has led to multiple responses from different groups of organisational actors in the different parts of MAHB. The thesis also shows how multiple situational logics can co-exist or conflict and how this is contingent upon the compatibility and/or incompatibility of different interests at the intra-organisational level. Issues concerning multiple changes and multiple responses to institutional pressures, competing interests between public service and profitability, and the interplay of acceptance and resistance are all discussed in the thesis. Using the situational logics perspective, the thesis contributes to understanding the complexity of the ongoing processes of both the organisational change and accounting change at the intra-organisational level. This perspective enables us to understand the different courses of action and practices within the different parts of MAHB due to their situated functionalities. The thesis concludes by discussing the implications of the research findings and possible directions for future research.