| Summary: | 碩士 === 國立中山大學 === 高階經營碩士班 === 103 === Responsibility Center category of virtual profit center become one of the key elements to consider growing use of many enterprises, through the establishment of policies and business objectives, the organizational design or organizational adjustment, existing resources within the department will be divided into independent business income and expenditure of upstream or downstream items, or to the project team approach, through performance assessment, amoeba organization or otherwise method, or to apply value stream mapping to promote internal spontaneity to generate power, with limited resources to achieve the stated objectives of enterprises, so that the company could away from phase out.
In this study, virtual profit center planning executes in specific sectors, through in-depth interviews, summed up one of the key elements in order to provide enterprises to strengthen the reference to future sustainable business model when it set the policy through a enterprise.
After the conclusion, the study are summarized as follows:
1. It is necessary for a complete transfer through the upstream and downstream sectors with reasonable pricing among of activities when implementing virtual profit center system.
2. Participants whom are involved in activities have to be fully to understand overall objectives among of sectors and the company, and to promote the company and the employees win-win partnership.
3. A Dedicated group for cross-departmental communication and coordination will be necessary to manages or solves internal disputes in time.
4. To implement virtual profit center, it can be piloted in specific sectors, with the performance appraisal and reward system and led by the director to establish a benchmark mode, will be easier to extend the activities.
5. Internal obstacles have to be disposed immediately when implementing virtual profit center.
6. Market prices will be mainly referred for transfer pricing, if it is difficult to get the price for reference, cost plus pricing could be applied; all valuating methods have to consider the match of customer satisfaction.
7. As long as the internal information be properly protected, they could be carried out through virtual profit center.
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