近年大型跨國企業為降低組織複雜性、提升權責清晰度與決策效率，逐漸由矩陣式組織轉向強調事業部責任與組織簡化的制度設計。然而，正式組織架構之調整，未必能立即轉化為海外子公司日常營運中的角色、流程與管理機制配適。基於此，本研究以 A 集團臺灣子公司 X 部門為單一個案，採質性個案研究法，透過企業公開資料、次級資料與半結構式訪談，探討跨國企業組織架構變更後，海外子公司所受之實際營運影響與衍生之管理問題。
研究結果顯示，A 集團組織架構變更對 X 部門造成四項主要影響：第一，變革宣布與實際執行之間存在落地時間差，導致績效切分與目標設定未能同步完成；第二，地方領導者由監督者轉為事業部營運負責人，卻面臨決策與跨職能仲裁角色承接落差；第三，財務控制與訂單審查權限強化，雖提升財務透明度與風險控管，卻造成報價流程拖延；第四，新獎金制度提高 Business Line 與個人績效比重，在缺乏案件分流與貢獻認列機制下，放大業務搶單衝突。
本研究指出，跨國企業組織變革不僅涉及正式組織架構與彙報關係調整，更涉及績效責任、角色能力、流程協調與獎酬誘因是否能與海外子公司之地方營運條件相互配適。若母公司制度要求與地方承接能力之間缺乏過渡期校準與配套機制，組織變革雖可提高權責清晰度，卻可能在地方營運層次形成新的管理落差。
據此，本研究建議母公司應建立績效校準機制，地方主管應明確承擔營運決策與仲裁角色，部門內部則應完善報價流程、案件分流與貢獻認列制度，以降低正式制度與地方營運實務之間的適配落差。

In recent years, large multinational enterprises have shifted from matrix organizations toward divisional structures to reduce complexity, clarify responsibilities, and improve decision-making efficiency. However, formal structural change does not necessarily lead to effective implementation in overseas subsidiaries. This study adopts a qualitative single-case study approach, focusing on Department X of Group A’s Taiwanese subsidiary, and examines the operational impacts and management issues arising from organizational restructuring through public information, secondary data, and semi-structured interviews.
The findings show that the restructuring created four main challenges: a time lag between change announcement and implementation, misalignment in performance targets, difficulties in local leadership role transition, delays caused by strengthened financial control, and internal sales conflicts amplified by the new bonus system. These findings suggest that effective organizational restructuring requires not only formal structural design, but also alignment among performance responsibility, role capabilities, process coordination, and incentive systems.
Without transition-period calibration and supporting mechanisms, organizational change may improve responsibility clarity while creating new management gaps at the local operational level. This study suggests that headquarters should establish performance calibration mechanisms, while local units should clarify decision-making roles and improve quotation, case allocation, and contribution recognition processes.

臺灣電力公司. (2018). 電網「新」連「心」 站上智慧用電全球浪潮. TAIPOWER 台電月刊. Retrieved May 4 from https://service.taipower.com.tw/tpcjournal/article/2885
ABB. (2026a). 關於ABB. Retrieved May 4 from https://new.abb.com/tw/about
司徒達賢. (2023). 管理學的新世界 (第三版 ed.). 遠見天下文化出版股份有限公司.
電業法, (2026). https://law.moea.gov.tw/LawContent.aspx?id=FL011038
輸配電設備裝置規則, (2017). https://law.moea.gov.tw/LawContent.aspx?id=FL011046
臺灣電力公司. (2019). 電網供電資訊 臺電供電系統簡介. 臺灣電力公司. Retrieved May 5 from https://www.taipower.com.tw/2289/2363/2367/2371/10291/normalPost
臺灣證券交易所. (2026). 智慧電網產業鏈簡介. 產業價值鏈資訊平台. Retrieved May 4 from https://ic.tpex.org.tw/introduce.php?ic=AD10&stk_code=1513
蕭瑞麟. (2024). 不用數字的研究：質性研究的思辯脈絡（第五版）. 五南圖書出版股份有限公司.
ABB. (2020). ABB: Our Way forward. ABB. Retrieved May 6 from https://new.abb.com/news/detail/63578/abb-our-way-forward
ABB. (2026b). ABB factsheet. https://search.abb.com/library/Download.aspx?DocumentID=9AKK108466A5292&LanguageCode=en&DocumentPartId=&Action=Launch
Baron, D. P., & Besanko, D. (1996). Matrix Organization (Research Paper No. 1397). (Research Paper Series, Issue. https://www.gsb.stanford.edu/faculty-research/working-papers/matrix-organization
Birkinshaw, J., & Heywood, S. (2010). Putting organizational complexity in its place. McKinsey Quarterly. Retrieved 2026 May, from https://www.mckinsey.com/capabilities/people-and-organizational-performance/our-insights/putting-organizational-complexity-in-its-place?utm_source=chatgpt.com
Birkinshaw, J., & Hood, N. (1998). Multinational Subsidiary Evolution: Capability and Charter Change in Foreign-Owned Subsidiary Companies. The Academy of Management Review, 23(4), 773-795. https://doi.org/10.2307/259062
Burke, W. W., & Litwin, G. H. (1992). A Causal Model of Organizational Performance and Change. Journal of Management, 18, 523 - 545.
Chandler, A. D. J. (1962). Strategy and Structure: Chapters in the History of the Industrial Enterprise. MIT Press. https://archive.org/details/strategystructur00chan_0/page/140/mode/2up
Eisenhardt, K. M. (1989). Building Theories from Case Study Research. The Academy of Management Review, 14(4), 532-550. https://doi.org/10.2307/258557
Electric, G. (2021, 2021 November 9). GE plans to form three public companies focused on growth sectors of aviation, healthcare, and energy https://www.ge.com/news/press-releases/ge-plans-to-form-three-public-companies-focused-on-growth-sectors-of-aviation
Fortwengel, J. (2017). Practice Transfer in Organizations: The Role of Governance Mode for Internal and External Fit. Organization Science (INFORMS), 28(4), 690-710. https://doi.org/10.1287/orsc.2017.1135
Grand View Research. (2024). Grand View Research. Retrieved May 5 from https://www.grandviewresearch.com/industry-analysis/electrical-grid-market-report
Gupta, A. K., & Govindarajan, V. (1991). Knowledge Flows and the Structure of Control within Multinational Corporations. The Academy of Management Review, 16(4), 768-792. https://doi.org/10.2307/258980
Hossain, E., Roy, S., Mohammad, N., Nawar, N., & Dipta, D. R. (2021). Metrics and enhancement strategies for grid resilience and reliability during natural disasters. Applied Energy, 290, 116709. https://doi.org/https://doi.org/10.1016/j.apenergy.2021.116709
IEA. (2025). Renewables 2025 Analysis and forecasts to 2030. https://www.iea.org/reports/renewables-2025
Kuprenas, J. A. (2003). Implementation and performance of a matrix organization structure. International Journal of Project Management, 21(1), 51-62. https://doi.org/https://doi.org/10.1016/S0263-7863(01)00065-5
Mintzberg, H. (1980). Structure in 5's: A Synthesis of the Research on Organization Design. Management Science, 26(3), 322-341. https://doi.org/10.1287/mnsc.26.3.322
Nadler, D. A., & Tushman, M. L. (1989). Organizational Frame Bending: Principles for Managing Reorientation. The Academy of Management Executive (1987-1989), 3(3), 194-204. http://www.jstor.org/stable/4164899
Ouchi, W. G. (1979). A Conceptual Framework for the Design of Organizational Control Mechanisms. Management Science, 25(9), 833-848. http://www.jstor.org/stable/2630236
Prahalad, C. K., & Doz, Y. L. (1987). The Multinational Mission: Balancing Local Demands and Global Vision. Free Press. https://books.google.com.tw/books?id=TiW1AAAAIAAJ
Sarta, A., Durand, R., & Vergne, J.-P. (2021). Organizational Adaptation. Journal of Management, 47(1), 43-75. https://doi.org/10.1177/0149206320929088
Siemens. (2018, 2018 August 1). Siemens sets future course with Vision 2020+ https://press.siemens.com/global/en/pressrelease/siemens-sets-future-course-vision-2020
Simons, R. (1995). Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Harvard Business School Press. https://books.google.com.tw/books?hl=en&lr=&id=FWk_XQK3nxIC&oi=fnd&pg=PR1&dq=info:ChHfH4LZHZ8J:scholar.google.com&ots=m_4JEaBoQC&sig=tnPNmaK-oj6cnNofwIpUkRql1Z0&redir_esc=y#v=onepage&q&f=false
Stouten, J., Rousseau, D. M., & De Cremer, D. (2018). Successful Organizational Change: Integrating the Management Practice and Scholarly Literatures. Academy of Management Annals, 12(2), 752-788. https://doi.org/10.5465/annals.2016.0095
UNFCCC. (2023). COP28 Agreement Signals “Beginning of the End” of the Fossil Fuel Era. Retrieved May 5 from https://unfccc.int/cop28/5-key-takeaways#end-of-fossil-fuels
Unilever. (2022, 2022 September 20). Unilever simplifies organisation https://www.unilever.com/news/press-and-media/press-releases/2022/unilever-simplifies-organisation/