本研究探討H公司從多事業部制（Business Unit, BU）轉型為整合型功能性組織的歷程，旨在剖析其背後的驅動因素、組織設計策略與轉型成效。企業面對高科技產業環境劇變、跨國營運需求擴大與內部資源協作困難等挑戰，往往需透過組織結構調整以提升營運效率與市場應變能力。本研究採質性個案研究方法，透過蒐集公司內部資料、組織流程紀錄與跨部門運作觀察，運用主題分析與比較分析法進行資料歸納與解釋。研究發現，轉型主要動因包括資源配置重疊、決策權限分散與跨部門協作低效。H公司透過設立六大核心職能中心、標準化決策流程、導入數據平台與強化橫向溝通，改善原BU架構之運作瓶頸，並在專案執行效率、資訊透明度及顧客回應速度上展現初步成果。然而，轉型過程中亦面臨員工對權責重新劃分與文化變遷的適應困難。研究建議，企業進行組織轉型時，應將制度設計、流程重建與文化溝通同步納入變革藍圖，並透過階段性策略與支持機制，確保轉型穩定落實與長期運作成效。

This study explores the organizational transformation of Company H from a Business Unit (BU) structure to an Integrated Functional Organization. The purpose is to analyze the drivers behind the transformation, the organizational design strategies applied, and the effectiveness of the implemented changes. In the context of an increasingly dynamic high-tech industry and the challenges of global operations, organizations must restructure to improve internal efficiency and responsiveness. This research adopts a qualitative case study approach. Data were collected from internal corporate documentation, operational workflows, and cross-functional observations. Thematic and comparative analysis methods were employed to interpret and synthesize the findings. The study reveals that the key drivers for transformation included overlapping resource allocation, fragmented decision-making authority, and inefficient cross-departmental collaboration. By establishing six functional centers, standardizing decision-making processes, adopting digital platforms, and reinforcing horizontal communication, Company H addressed the limitations of its previous BU structure. Initial results showed improvements in project execution efficiency, information transparency, and customer responsiveness. However, the transformation process also encountered challenges related to employee adaptation to redefined responsibilities and shifts in organizational culture. The study concludes that successful transformation requires the simultaneous coordination of system design, process reengineering, and cultural alignment, supported by phased strategies and transition mechanisms to ensure long-term sustainability.

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