本研究著重在探索現代企業組織轉變時，強調資訊部門在企業變革中扮演的核心角色。並以一家正在轉型的知名公司A為研究對象，特別聚焦於如何透過有效的資訊服務變革，來支持公司的部門組織變成策略事業單位（Strategic Business Unit，SBU）的轉型。
研究的動機在於，如何利用限制理論（Theory of Constraints，TOC）的思維邏輯（Thinking Processes）來優化IT部門的服務，以便在組織變革中最大程度地滿足企業的總體目標。研究過程中深度分析資訊基礎資源項目，並揭示有效的部門改造轉型方式和提升企業競爭力的關鍵活動。
本研究提出資訊服務變革的新模型，並探討其在企業總部與新事業單位之間的應用。這個模型關注於如何有效地改造資源，以支持企業總部和新事業單位的首要發展。此外，服務的價值與服務思維的著重程度對於企業組織變革的成功至關重要。企業資訊部門必須實踐服務思維，深入理解組織內部環境與企業需求，並以此為出發點，重新定位資訊部門的角色和功能，並將「價值」融入「服務」中，從而實現企業的長期發展與競爭力的提升。
研究的成果將提供一個可靠的資訊服務變革案例，並提升資訊服務活動的功能性。透過這項研究，期望將資訊部門轉型成為一個高效、現代、智慧的服務組織，以實現企業的業務目標，並提升企業的整體競爭力。

This study focuses on exploring the role of the IT department as a pivotal entity during the transformation of modern business organizations. We have selected a well-known company undergoing transformation, Company A, as our research object and focused specifically on how effective information service transformation can support the departmental transition of the company into a strategic business unit (SBU).
Our research motivation is to optimize the IT department's services through the application of thinking processes from the Theory of Constraints (TOC) in order to best meet the overall company goals during its transformation. We have conducted a thorough analysis of the basic information resources, and revealed key activities that are vital to departmental transformation and overall improvements in the company's competitive edge.
We propose an innovative model for information service transformation and explore its application in the company's headquarters and new business units. This model focuses on the effective transformation of resources to support the primary development of both the headquarters and new business units. Additionally, the value of services and the emphasis on service thinking are crucial to the success of organizational transformation. It is necessary for the IT department to practice service thinking, deeply understand the internal environment and requirements of the company, and thereby reposition its role and function and integrate "value" into its "services," in order to achieve the long-term development and enhance competitive edge of the company.
The results of the study will provide a reliable case for information service transformation and enhance the functionality of information service activities. Through this study, we expect to transform the IT department into an efficient, modern, and intelligent service-oriented unit, thereby helping the company to achieve its business goals and improve its overall competitiveness.

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4.張勇啟動阿里巴巴組織變革：成立六大業務集團、釋放更大價值，2023，Alibaba news阿里足跡
檢自網址：https://www.alibabanews.com/
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7.AWS 上的 Netflix，Amazon Web Services
檢自網址：https://aws.amazon.com/tw/solutions/case-studies/innovators/netflix/

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