隨著企業經營環境趨向快速變動的時代，流程改造是企業面對競爭環境的因應作法之一，這個興起於1980年代末期的管理實務，曾使部分企業獲得大幅的績效提升，但同時也有許多企業遭致失敗，使得改造的觀念受到許多質疑。但在現今資訊時代中，變革更成了常態，因此改造的作法仍有其應用價值與前瞻性，加以資訊科技的快速進步，它本身成了改造的有利工具。
企業應如何決定資訊科技在改造過程中的定位 ？ 如何選擇合適的改造策略？ 是本論文探討的主題。文中提出「資訊科技參與矩陣」與「流程改造方案設計」作為企業改造的目標-策略-行動-績效評估間的連結，並以一個案企業說明其應用方式。本研究為一初探性研究，可作為企業選擇與搭配改造策略之參考。

Since the business surroundings become fast-moving, the enterprises implement BRP to keep pace with.While some enterprises got dramatic performance improvement,still many failed ,which made BPR be doubted.In this information-era,changing happen very often ,so BPR has it ’s value on business practices and applications in the future. Moreover, Information Technology make great progesses in recent years and become powerful tool for BPR.
How can enterprises make IT-related decision on BPR？How to choose adequate BPR strategies？ This thesis will foucus on these topics.In the text will appear 「IT-involvement matrix」 and 「BPR strategies sets」 to explain what relations live between business objectives,strategies,activiries and performance valuations.

第一章 緒論 1
1.1研究背景與動機 2
1.2研究方法與對象 4
1.3論文架構 4
第二章 文獻探討 7
2.1流程變革 8
2.1.1流程變革觀念的演進 9
2.1.2流程變革模型 11
2.1.3流程變革與策略之分類 16
2.2流程變革方法論與技術 21
2.2.1流程變革方法論 21
2.2.2流程分析與設計工具 22
2.3資訊科技於流程變革之應用 29
2.3.1資訊科技的內容 29
2.3.2資訊科技之策略性應用 31
2.3.3評論 39
第三章 整合性研究模式與改造方案 41
3.1整合性研究模式 41
3.1.1策略形成 43
3.1.2策略實施 44
3.1.3績效評估 45
3.1.4研究模式評論 45
3.2改造要素之連結探討 46
3.2.1變革管理 47
3.2.2資訊科技之策略價值與定位 48
3.3績效衡量 52
3.3.1價值基礎管理模式 52
3.3.2績效衡量指標之元素 54
3.3.3績效衡量之策略性應用與評論 56
3.4改造目標及方案設計 57
3.4.1目標-策略-行動-績效評估 57
3.4.2流程改造方案設計 61
第四章 個 案 之 應 用 65
4.1個案公司簡介 65
4.1.1產業分析 68
4.1.2內部運作 71
4.1.3未來發展與資訊系統導入 75
4.2問題界定 76
4.3建議方案 78
4.3.1策略實施 80
4.3.2配合作法 81
4.3.3系統模組建議 85
4.3.4預期成效與評估 86
第五章 結論與建議 88
5.1研究結論與限制 88
5.2研究貢獻 88
5.3後續研究方向 89
參 考 文 獻 90
附 錄 I 94
附 錄 II 96

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