| Summary: | 碩士 === 銘傳大學 === 企業管理學系 === 107 === The pioneer of financial shared services model proposed that enterprises managed and collectively audited the fundamental, regularly occurred and standardized business issues. The study focused on implementation of finance share among the top Taiwanese 3C companies in wholesale and distribution industry. It discussed and examined the true purposes, the elements, and extent of the scope companies involved in (Zhang, 2008).
With the results of factor analysis, the case company did not show strong intention in implementing finance share. Only to follow with the trend, the objectives and practices of finance share applied in case company were not solid and comprehensive.
The study utilized the decision model PDC3R proposed by Chien, Chen, and Peng (2010) and modified with the ORID method to generate a new model PDC3R3. It provided the basis guideline and strategy for market players to carry out finance share when moving into the field of sharing economy.
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