ERP（Enterprise Resource Planning）最早起源於製造業，但是隨著時代的演進，他已經不再是製造業的專利，轉變成各家產業都應必備之基本資訊系統，而過去學界所研究之相關主題都環繞在軟體供應商選擇和ERP關鍵成功因素上，對於ERP顧問公司和顧問的相關性研究及該如何評選甚少探討。由於近幾年學界和業界開始明白顧問的重要性，顧問對於ERP的導入是有成敗性的地位。基於此，引發本研究對「ERP顧問公司及顧問之評選」這一主題做適當探討。
本研究的目的主要是想藉由文獻收集、專家訪談以及問卷方式來整理分析企業選擇ERP顧問和顧問公司時所需考慮的評估準則。並以個案方式，透過ELECTRE I多準則決策方法來進行分析，期許能協助該個案企業正確選擇最適合其企業之ERP導入顧問，並進而提供欲導入ERP的公司在導入ERP時一個合理的決策架構及基礎。最後個案企業從Oracle、JDE和普揚三家顧問公司中選出JDE為其最適合的顧問公司。
本研究結果主要是提供一可行的評估模式。因此企業可參考本研究所篩選出來的指標及其重要性進行在評選顧問和顧問公司時的參考，也可按照本研究在個案處理上的方法與步驟，來對所欲選擇的顧問和顧問公司進行評選，以從其中找出最適合自身企業的顧問公司。

ERP（Enterprise Resource Planning）comes from manufacturing industry at first. When the times develope, it hasn’t the only patent in manufacturing industry. It changes the basic IS for all kinds of industries.In the past, the related topics for the researches of the the academic circle surrounded with the topics of ERP selecting and CSF. There are very fewer related researches for how to understand and how to select ERP consultant and Consultant Company.Because the academic and the industry circle recently understand the importance of consultant, consultant for ERP implementing is the success and failure role. Base on these reasons, those cause this research to discuss the topic of ERP consultant and Consultant Company.
The purpose of this research is arranging and analysising the crieteria of selecting consultant and Consutant Company by collecting records、expert interviews and questionnaire. The research uses case studey to help for the case enterprise to select the most suitable ERP consultant by ELECTRE I and provides the rational decision structure and basis for the companies that want to implement ERP. At last , the case has selected JDE from the three consultant companies of Oracle、JDE and Proyoung.
The result of this research mainly provides feasibility evaluation model. When company considers which consultant and Consultant Company to select, he can refer this crieteria and importance from this research. The company also finds the most suitable Consultant Company by using the methods and procedures from this research.

第一章 緒論 1
1.1研究背景 1
1.2研究動機 3
1.3研究目的 5
第二章 文獻探討 6
2.1企業資源規劃系統 6
2.1.1企業資源規劃的定義 6
2.1.2企業資源規劃的沿革 7
2.2導入企業資源規劃系統之關鍵成功因素探討 9
2.3顧問及顧問公司 12
2.3.1顧問產業 12
2.3.2 ERP顧問 14
2.4顧問和顧問公司之評選準則 22
2.4.1顧問公司之評選準則 23
2.4.2顧問之評選準則 32
2.5多準則決策分析方法 37
2.5.1多準則決策分析簡介與發展 37
2.5.2多準則決策分析方法及優缺點 39
2.5.3ELECTRE方法概論 42
第三章 研究方法與流程 44
3.1多準則決策方法之選擇 44
3.2準則權重之決定 46
3.3研究方法 47
3.4研究流程 48
3.5準則的確立與問卷的設計 50
3.6問卷調查與回收 53
第四章 資料分析 54
第四章 資料分析 54
4.1樣本基本資料分析 54
4.2權重計算 59
4.2.1顧問公司的公司結構與財務 61
4.2.2顧問公司的企業形象 62
4.2.3顧問公司的收費標準 63
4.2.4顧問公司的專案管理能力 64
4.2.5顧問個人的輔導能力 65
4.2.6顧問個人的溝通能力 67
4.3 個案研究 69
4.3.1 個案研究綜合比較 75
4.3.2 個案研究顧問公司構面比較 83
4.3.3 個案研究顧問構面比較 88
第五章 結論 92
5.1研究結論 92
5.2研究限制 94
5.3研究建議 96
參考文獻 97
一、英文部份 97
二、中文部份 102
三、網路資源 104
附錄一：本研究問卷 105

一、英文部份
1. Askvik, S., Choosing consultants for OD assignments, paper present to the International Organization Development Assosication World Conference, Universiyt of Coventry, Novermber
2. Bancroft, N. H., Seip, H., and Sprengel, A., Implementing SAP R/3: How to Introduce a Large System into a Large Organization, 2nd edition, Prentice Hall, USA, Sep. 1998
3. Barcus, S.W. & Joseph W.W., Handbook of Management Consulting Services, 2rd Edition, McGraw-Hill, 1994.
4. Barcus, S.W. & Joseph W.W., Handbook of Management Consulting Services. New York: McGraw-Hill, 1986.
5. Basil, Preetam, David C. Yen and Hung-Lian Tand （1997）, “Information Consulting: Developments, Trends and Suggestions for Growth,” International Journal of Information Management, 17 （5）, 303-323.
6. Beach, L. R.. Image theory: Theoretical and empirical foundations. Mahwah, New Jersey: LEA, 1998.
7. Bellman, G.M., The Consultant’s Calling-Bringing Who You Are to What You Do, Josdey-Bass Inc., San Francisco, 1990
8. Bingi, Prasad, Maneesh K. Sharma and Jayanth K. Godla （1999）, “Critical Issues Affecting an ERP Implementation,” Information Systems Management, 16 （3）,7-14.
9. BLOCK, P., 1981, Flawless Consulting, Pfeiffer & Company.
10. Braly, Damon，“Nine consultants selection tips from I/S professionals, ”
11. Cahill, Joseph B.,“Whirpool Experiences Shipping Delays Over Computer Glitches in SAP Software,”Wall Street Journal, November 3, 1999.
12. Camal Gallouj “Asymmetry of information and the service relationship: selection and evaluation of the service provider” International Journal of Service Industry Management,Vol. 8 No. 1, 1997, pp. 42-64.
13. Collett, S.,“SAP gets stuck in the spin cycle”, Computerworld, November 8, 1999
14. Collett, S.,“SAP: Whirlpool’s rush to go live led to shipping snafs,”Computerworld, November 4, 1999.
15. COOKE, D.P.; PETERSON, W.J. （1998） SAP Implementation: Strategies and Results, The Conference Board, Inc, New York
16. Davenport, Thomas H., “Putting the Enterprise into the Enterprise System”,
17. David E. Hattan & Nazir Lalani, “Selecting the Right Consultant Team.”, Institute of Transportation Engineers, Sep 1997, Vol.67, Iss.9, pp.40.
18. Dawes, P.C., Dowling, G.R.and Patterson, P.G. “Ctriteria used to select management consultants,” Industrial Marking Management, 1992, Vol.22, pp.187-193.
19. De Bandt, J. (1995), Services aux entreprises: informations, produits, richesses, Economica, Paris.
20. Dennis S. Sirosky, “Consultant Evaluation and Selection: A Client Perspective,” Journal of Systems Management; Nov 1989, 10-34.
21. Esteves, J. and Pastor, J., “Towards the Unification of Critical Success Factors for ERP Implementations,” the 10th Annual Business Information Technology (BIT) 2000 Conference, Manchester, U.K., 2000.
22. Feiler, Eyal, “Evaluation Accounting Software Consultants,” The CPA Journal; Vol. 70, Iss.6; Jun 2000, 46-51.
23. Fiona Czerniawska , “Client! Manage that Consultant” Journal of Management Consulting, September,Vol 14,No.3, 2003
24. Fiona Fui-Hoon Nah; Janet Lee-Shang Lau; Jinghua Kuang，“Critical factors for successful implementation of Enterprise Systems, ”Business Process Management Journal; Bradford; Vol. 7, Iss.3; 2001, 285-296.
25. Gable, G.G., “Consultant Engagement for Computer System Selection-A Pro-Active Client Role in Small Businesses,” Information & Management, Vol.20, 1991, pp.83-93.
26. Gallouj, Camal, “Asymmetry of Information and the Service Relationship:Selection and Evaluation of the Service Provider,” International Journal of Service Industry Management; Bradford; Vol. 8, Iss.1; 1997, 42-64.
27. George R Aldhizer, III, Leslie D Turner, Strategic Finance, Mar 2003, Vol.84, Iss. 9, p. 40 Harvard Business Review, Jul-Aug., 1998
28. Greiner, L.E. & Metzger, R.O. 1983. Consulting to Management. Englewood Cliffs, New Jersey:Prentice-Hall Inc.
29. Health Management Technology; Atlanta; Vol. 16, Iss.12; Nov 1995, 45-51Davenport, T. H., “Putting the Enterprise into the Enterprise System,” Harvard Business Review,Vol.76,Iss.4,1998,pp.121-131.
30. Holland, Christopher P. and Ben Light （1999）, “A Critical Success Factors Model For ERP Implementation,” IT Pro, May/June 1999, 30-36.
31. Hwang Ching-Lai ＆ Yoon Kwangsun （1981）, “Multiple Attribute DecisionMarking － Method and Applications ,” Spriner -Verlag BerlinHeidelberg New York.
32. James Y. L.Thong, Chee-Sing Yap, and K.S. Raman, “Engagement Expertise in Information Systems Implementation,” Journal Information Systems; fall 1994; Vol. 11, No.2; 209-231.
33. Jang, Y. and Lee, J. （1998）, “Factors Influencing the Success of Management Consulting Projects,” International Journal of Project Management, 16（2）,67-72
34. Keeney et al, 1976 R. L. Keeney, H. Raiffa, R. F. Meyer, Decisions with Multiple Objectives: Preferences and Value Trade-offs, John Wiley, New York, 1976
35. Keeney, R.L.（1984）,“Decision Analysis：An Overview,” Operations Research, Vol. 30, No. 5, pp.803-838.
36. Keller, K. L. ,Conceptualizing, measuring, and managing customer-based brand equity. Journal of Marketing, 57, 1993, pp1-22.
37. Keller, K. L.. Building and managing corporate brand equity. In M. Schultz, M. J. Hatch, & M. H. Larsen （Eds.）, The Expressive Organization: Linking identity, reputation, and the corporate brand. London: Oxford University Press, 2000.
38. Kern, Josh, “Canadians show faith in Packaged Software Applications,”Computer Dealer News; Vol. 14 , Issue 44, 11/12/98, p22, 1p
39. Kole, M.A., “Going Outside for MIS Implementation,” Information & Management, Vol.6, 1983, pp.261-268.
40. Korhonen, P., Moskowitz, H. and Wallenius, J.（1992）, “Multiple Criteria Decision Support – A Review,” European Journal of Operational Research, Vol. 63, No. 3, pp.361-375.
41. Laughlin, S. P., An ERP Game Plan, Journal of Business Strategy, Vol. 20, Iss. 1, pp.32-37, 1999.
42. Mandal, P. and Gunasekaran, A., “Issues in Implementing ERP: A Case Study,” European Journal Of Operational Research, Vol. 146, 2003,pp.274-283.
43. Markus, M. L. and Tanis, C., “The Enterprise Systems Experience—From Adoption to Success”, in Framing the Domains of IT research: Glimpsing the Future Through the Past, R. W. Zumd (ed.), Cincinati, OH: Pinnaflex Educational Resources, 1999.
44. Marlene Piturro, “How Midsize Companies Are Buying ERP “, Journal of Accountancy, Sep 1999, pp.41-48.
45. Michel, Roberto, “IT Service Take Center Stage,” Manufacturing Systems;Wheaton; Vol. 16, Iss.9; Sep 1998, 44-52.
46. Mohanty, R.I., “Managing Consultants,” Canadian Banker, Vol.96, No.5, 1989, pp.48-54.
47. Nash, K. S. (2000), “ Companies Don’t Learn From Previous IT Snafus ” , Computerworld, October 30
48. Saaty, T. L. （1977）, “A Scaling Method For Priorities In Hierarchical Structures,” Journal of Mathematical Psychology, Vol. 15, No. 3, pp.234-281.
49. Scott, J. E.,“The FoxMeyer Drugs’ Bankruptcy: Was it a Failure of ERP?”Americas Conference on Information Systems, 1999
50. Shay, P.W., How to Get The Best Results From Management Consultants, Association of Consulting Management Engineers, Inc., 1979
51. Stein, Tom and Carrillo, Karen M., “Tough ERP Choices,”Informationweek , Iss. 703; Oct 1998, pp. 99-100.
52. Stephen P. Laughlin, "An ERP Game Plan", Journal of Business Strategy, January/February, 1999, pp 36
53. Subramanian, G. H. & M. Gershon 1991. “The Selection of Computer-Aided Software Engineering Tools; A Multi-crite-ria Decsion Making Approach,” Decision Seciences, Vol. 22, No. 5, pp.1109-1123.
54. Summers, E.L. & Kenneth E.K., Management Advisory Services by CPAs, American Institute of CPAs, New York, 1976.
55. Sumner, M.,“Critical success factors in enterprise wide information management systems projects,” in proceedings of the SIGCPR '99, New Orleans, LA, USA, 1999, pp. 297-303
56. Thomas Ng & Lai-Kit Chow, “Evaluating engineering consultants’ general capabilities during the pre-selection process-a Hong Kong study,” Engineering, Construction and Architectural Management, 2004, Vol.11, Iss.3, pp.100.
57. Tim, M., “Enterprise Resource Planning: Strategies not included”, PURCHASING, Jul.16 1998, pp.112-127.
58. Timothy Clark, Managing Consultants—Consultancy as the Management of Impressions, Open University Press, 1995.
59. Walton, Gregory S, “Shopping for the Right Consultant,” The Health Management Technology; Atlanta; Vol. 19, Iss.9; Aug 1998, 16-20.
60. Wang, Eric T.G. and Jessica H.F. Chen, “The Effects of Internal Support and Consultant Quality on Consulting Process and ERP Software Quality.” Decision Support Systems, August 2005.
61. Welti, Norbert, Successful SAP R/3 Implementation: Practical Management of ERPProject. Reading, MA: Addison-Wesley Publishing Company, 1999
62. Willcocks, L., The Role of the CIO and IT Function in ERP, Communication of the ACM, pp.34-38, Apr. 2000.
63. Yean Yng Ling, ”A conceptual model for selection of architects by project managers in Singapore”, International Journal of Project Management, Vo21, 2003, pp.135-144.
64. Yoon, K. and Hwang, C. L., “Manufacturing Plant Location Analysis by Multiple Attribute Decision Making: Part I–Single-Plant Strategy,” International Journal of Production Research, Vol. 23, No. 2, 1985, pp.345-359.
65. Zeleny, M. （1982） Multiple Criteria Decision Making, McGraw-Hill, New York.
二、中文部份
1. 中華民國管理科學學會，「我國重要服務產業研究專題報告－管理顧問業」，經濟部商業司，民80年10月。
2. 王小璠，「多準則決策分析」，第40-61頁，滄海書局，2005。
3. 吳仁和、夏則智，「多準則決策方法於快速應用系統開發工具選擇之研究」，資訊管理學報，第5卷，第1期，民87。
4. 吳琮璠、謝清佳，「資訊管理理論與實務」，智勝文化事業，2004。
5. 李嘉純，「以AHP法研究企業評選顧問公司之準則」，中央大學資訊管理系碩士論文，民93年6月。
6. 果芸，「對ERP應有的認識」，資訊與電腦，40-43頁，民88年。
7. 林清同，「管理顧問評選之模糊評估分析模式之建立」，行政院國科會研究計畫，民88年。
8. 洪叔民、張毓欣、游森楨，「顧問業的發展與未來 以前進國際為例」，第十一屆「服務管理研討會」共同發表論文，民94年。
9. 張全寶，「都市道路空氣污染防治策略認知之研究」，交通大學交通運輸系碩士論文，交通大學，民78年6月。
10. 張柏齡，「ERP顧問公司評估法」，資訊與電腦，第259期，50-53頁，民91年2月。
11. 張素碧，「ERP系統在電子業導入關鍵因素之研究」，元智大學工業工程研究所，碩士論文，民89年5月。
12. 張緯良、陳育亮，「你在幫顧問公司訓練顧問？」，資訊與電腦，2002 年2月號。
13. 許文科，「企業導入ERP的關鍵因素探討」，民89年5月。
14. 許伯年，「導入ERP人力資源資訊系統之關鍵成功因素探討.以P公司為例」，中央大學人力資源管理所碩士論文，民92年。
15. 許秉瑜，「E-Business套裝應用系統及其導入顧問之評選」，中央大學企業管理系碩士論文，民92年5月。
16. 陳勁甫，「折衷權重多準則評估法」，交通大學交通運輸研究所碩士論文，民國78年6月。
17. 陳翔雲，「應用程式理論探討ERP導入各階段結果之影響因素」，中央大學資訊管理系碩士論文，民91年7月。
18. 陳麗品， 「ERP顧問服務品質與系統滿意度之研究」，中央大學資訊管理系碩士論文，民91年。
19. 游獻章，「國內重大公共工程計畫優先順序之研究-以交通部鐵工局台鐵捷運化計畫為例」，中央大學土木工程系碩士論文，民94年7月。
20. 楊金福、白忠哲，「企業資源規劃系統（ERP）導入前後的評估比較研究」，品質月刊，民91年5月。
21. 楊徵祥，「企業客戶與管理顧問公司之互動行為研究」，中山大學企業管理所碩士論文，民92年。
22. 葉川德，「導入ERP顧問服務之評估」，中山大學資訊管理系碩士論文，民95年7月。
23. 熊毅晰，「最佳顧問五大條件」，天下雜誌，第106-109頁，2003。
24. 劉國良，「資訊顧問服務業市場分析」，資訊與電腦，第244 期，民89 年11月。
25. 劉鳳如，「企業導入企業資源規劃(ERP)套裝軟體的策略性目標與重要因素關係之研究」，民87年。
26. 蔡育瑩，「台灣電子業導入ERP 系統之關鍵因素」，中興大學企業管理學系碩士論文，民88年6月。
27. 蔡崑昌、蔡政泓，「ELECTRE法應用於交通肇事防治策略評估之研究，運輸學刊」，民86年，第十卷，第三期。
28. 盧彥旭，「資訊系統委外選商評選準則及權重之建立」，世新大學資訊管理學系碩士論文，民90年6月。
29. 戴偉峻，「多準則決策分析於ERP系統選擇之應用」中山大學資訊管理系碩士論文，民91年5月。
30. 顏美惠，「如何避免導入無效之ERP」，資訊與電腦，第80-81 頁，1999。
31. 魏秋建、張清亮、李永晃，「決策權重方法之分析比較」，中國工業工程學會年會論文集，民87年。
32. 龐文豪，「製造業選購ERP軟體關鍵因素之研究」，交通大學工業工程與管理系碩士論文，民88年。
三、網路資源
1. IDC - Analyze the Future網站，http://www.idc.com/。
2. MIC 資訊市場情報中心，「2000-2003 年企業應用軟體市場趨勢分析」，資策會，http://mic.iii.org.tw/soft/default.asp。
3. 美國生產及存貨管理協會（APICS），http://www.apics.com。