摘要
　　如同人會生老病死，組織在成立之後也會經歷成長、成熟、與衰退。而在組織面臨績效衰退或是內外部危機時，許多經營者會積極提出組織變革的策略，並藉此扭轉經營頹勢，再創獲利高峰，因此，組織變革對於整個組織發展的重要性不言而喻。本研究採用個案研究的方式及組織變革階段理論，同時運用筆者任職個案公司親身參與之經驗，試圖歸納出組織變革過程中各階段之目標、重點工作、各階層人員扮演的角色及成功關鍵因素。最主要，本研究發現組織之轉折或變革需經一段數倍於實際執行變革之策略評估與確認階段。以下將本研究最後得出之組織變革各階段目標及成功關鍵因素歸納如下：
1.第一階段為策略評估與確認階段，階段目標為勾勒未來組織變革後之願景，成功關鍵在於高階經營者的支持與參與、專案小組之專業與經驗、及強烈的使命感。
2.第二階段為變革展開階段，階段目標為完成變革後之組織營運模式，成功關鍵在於高階經營者的參與、樂意接納其他部門人員加入專案團隊、及員工的支持與認同。
3.第三階段為修正階段，階段目標為完成新營運模式業務流程之修正並迅速轉虧為盈，成功關鍵在於高階經營者的激勵、採納客戶的建議、及管理流程之修正。
4.第四階段為復甦階段，階段目標為擴大銷售規模並落實新文化，成功關鍵在於高階經營者的參與、新文化持續教育與強化、及日本原廠技術上的支援。

Abstract
　As the life cycle to the human, so the organization would have the process of growing up, maturity, and retrogression. When the organization confronts the worse performance or crisis from internal or external, many managers would draw out the strategy of organization change to reverse the declining tendency and to gain the high profit. So it goes without saying that the importance of organizational change for the organization development. Case study, turnaround stage theories, and the personal experience of the project held in the company that the author works for is adopted in order to conclude the target in each stage, key point, the role of the each class plays for and the crucial factor for the success in the organization change process. The each stage for the study of organization change is as below:
　The first stage is strategy evaluation and confirmation. The target is to draw out the prospect of organization change. The key matter of success is support from top managers and participation, the specialty and experience of the professional, and strong duty.
　The second stage is reformation implementation. The target is to complete the business model. The key matter of success is the participation of top managers, and acceptance for the clues of other departments to join the project team, and support and identification from staff.
　The third stage is amendment. The target is to complete the amendment of affairs for the new business model and to turnaround swiftly. The key matter of success is inspiration from top managers, adoption of suggestion from customers and administration process amendment.
　The forth stage is revivification. The target is to enlarge selling scale and to implement new culture. The key matter of success is the participation of top managers and continuous education and enhancement for new culture, and technology from parent company in Japan.

一、中文部分
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2.李廣浩(民92)，「產業轉折環境下企業變革策略之研究-以光通訊產業為例」，國立台灣大學國際企業研究所碩士論文。
3.林美辰(民93)，「中小企業的轉捩與相關問題探討-個案調查法」，國立成功大學企業管理研究所碩士論文。
4.徐聯恩(民85)，企業變革新論專欄，世界經理文摘，121、122、123、124、125期。
5.張文春(民90)，「企業進行體質改造之研究-以鈺鈿鋼鐵公司為例」，國立中山大學大學管理學院高階經營碩士學程專班碩士論文。
6.彭漣漪(民83)，「光寶科技-在成熟曲線中找新生命」，e天下雜誌，第38期，2004年2月。
7.廖國寶(民80)，「e起來，讓有錢PRO教你必賺絕招」，數位時代雙週刊，2001年7月刊。
8.蔡振義(民90)，「企業危機變革-財務困境企業之轉折變革」，義守大學管理研究所碩士論文。
9.簡大為(民81)，「三個老外，改造日本汽車業-日產、三菱、馬自達如何脫胎換骨」，數位時代雙週刊，2002年8月刊。
10.譚家瑜譯(民82)，「NISSAN反敗為勝」，初版，天下雜誌出版社，譯自David Magee, Turnaround: How Carlos Ghosn Rescued Nissan.。
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