Abstract Six Sigma is a kind of quality control system originated in Motorola. It did not receive great attention of the world until the successful experience of Six Sigma in General Electric Company was made public. From then on, the world-famous enterprises started to introduce Six Sigma into their companies. In view of the great contributions of the Six Sigma quality control system implemented in Europe and America toward financial performance as well as the demands of customers who have carried out the Six Sigma quality control system, numerous domestic enterprises considered to introduce the quality control system as an important tool for improving their competitive ability in recent years. Going alone with such a trend, now many management consultants in Taiwan are facing the challenge of transformation. It seems that Six Sigma is a combination of the tools and techniques we used before, in which nothing is new. However, its managing philosophy and methodology do create achievements that can¡¦t be found in other management system. From the viewpoint of an enterprise under guidance, the author drew a conclusion of this study based on the in-depth interviews of the enterprises that actually promote the Six Sigma activity, and submitted the results of the study on transformation of such management consultants to be Six Sigma consultants. The main contributions of this study are as the following: 1. To establish a Six Sigma consulting procedure and list the main tasks of each step for the reference of domestic management consultants who plan to devote themselves to the guidance and instruction of Six Sigma quality control system. 2. To make suggestions to interview of the enterprises which have adopted the Six Sigma quality control system on continuous promotion of the system and further improvement of their performance. 3. To submit the prerequisites for an excellent Six Sigma consultant for the reference of the consultants who intend to engage in or have been engage in the consulting service of Six Sigma.

Die Komplexität der von Unternehmen zu lösenden Aufgaben nimmt ständig zu. Gleichzeitig erfordert es der Wettbewerb, in immer kürzeren Zeitabschnitten neue Erkenntnisse und Produkte zu generieren. Außer Frage steht, dass bei immer kürzeren Produkt- und Entwicklungszyklen und dem weltweiten Eintritt neuer Wettbewerber, auch in traditionellen Domänen der deutschen Wirtschaft, planerische Instrumente allein immer weniger ausreichen. Ortmann (2009) sieht das Management schon in der Hypermoderne angekommen, die durch eskalierende Kontingenzen und Pfadabhängigkeiten gekennzeichnet ist. Ausgefeilte Planung und Suche nach dem einen besten Weg (für alle Marktteilnehmer passende „best practices“) sind in diesen Zeiten ohne archimedischen Punkt der Wahrheit wenig erfolgversprechend. Daher wird die Fähigkeit von Unternehmen, sich schnell auf neue Bedingungen einzustellen und in allen Bereichen kreative und zugleich rentable Lösungen zu finden, als eigentliche Quelle nachhaltiger Wettbewerbsvorteile gesehen.