當前企業所處之競爭環境已不再侷限於單一國界，未來台灣加入WTO後，市場的競爭相對增強，企業當務之急，是必須更切確地掌握產業內外的環境動態，充分整合企業的各項資源，並思考如何將企業資源做最有效的運用，因此，近年來在企業電子化中，強調以流程導向，整合企業內部價值鏈之企業資源規劃系統更是備受矚目。
企業導入企業資源規劃系統主要動機有：整合企業內部的各個系統、改善流程提高效率、既有資訊系統老舊、同業的互相比較等。此外，以高科技產品代工為主要方向的台灣電子產業，所面臨的環境壓力更為強大，跨國性大廠紛紛要求協力廠商導入ERP系統，以發揮供應鏈管理之綜效，以及政府為因應Y2K危機，提供了產業投資抵免的利多措施，更加速了既有資訊系統的汱舊換新，促成了企業導入企業資源規劃系統的風潮。
如何落實企業資源規劃系統導入效益，是使用企業所面臨之最大課題，企業引進新科技，管理之調適是必要的。有鑑於此，本研究從科技面與組織面互動的觀點來探討ERP系統導入對企業之影響，並運用個案研究方法，針對台灣四家已導入企業資源規劃系統之電子業者：整流器製造業者、被動元件業者、IC封裝業者、LCD/LCM製造業者，進行實地探談，藉以了解企業資源規劃系統導入與組織管理調適之情況。
研究發現，四家個案企業之系統達交，皆以系統內建流程作為企業流程再造之依據。此一巔覆傳統之系統導入方式，導致個案企業可以透過系統之整合性與內建之流程，促使資訊流以及組織內部更緊密結合。系統之整合度與內建之典範流程為科技面之兩大效益，促成組織轉變，經由系統內建之流程引導，不斷調適學習，獲得導入之潛在綜效；然而，使用企業亦必須承擔系統功能不適切與以系統流程作為企業再造依據所帶來之衝擊與風險。系統適切性不足與系統移植為科技面之兩大危害，導致組織承受軟體專案風險以及組織內部之調解與系統修正等隱藏成本。
最後，本研究依研究結果提出三點建議：１. ERP系統功能不符合企業需求之處，系統客製化應以不破壞整合性為原則；２. 企業可以藉由ERP系統內建流程之引導，促使組織持續地學習與轉變，以提升導入之潛在效益；３. ERP系統達交，良好的變革管理有助於落實與提升導入綜效。
企業採用ERP系統，除須謹慎評估系統功能之適切性外，更應著墨於管理上的調適，以促成組織轉變，透過持續地調適學習，獲得潛在之巨大效益。

Fiercely global competition and Taiwan’s readiness to go along with WTO’s requirement have put tremendous pressure on companies on this island to be more responsive to market by becoming more internally integrated enterprise and leveraging limited resources to exert synergy.
The motivation that ERP systems are implemented are from several sources: internal system integration from an Intranet prespective, process efficiency improvement, upgrading legacy system, imitation from competitors. The electronics industries, which have been taking orders outsourced from multi-nation companies, are under great pressure from their international partners to implement ERP systems in order to capture the synergy effect of supply chain management. In addition, government subsidies for IT related investment in responding to Y2K crisis has encouraged companies to replace their old systems with ERP systems.
The major problem confronted to the company that has implemented an ERP system is how to realize the benefits accompanied with the ERP implementation.
Managerial adaptation is usually required when companies introduce a new technology. Thus, this research applies Leonard-Barton’s perspective as the reference structure and adopts case study methodology to investigate how the three dimensions (technical, delivery system and organizational performance) could be related to the four chosen companies (an adaptor manufacturer, a passive component manufacturer, an IC packaging company and a LCD/LCM manufacturer). The data was collected mainly through semi-structured interviews. By doing the above, this research would like to explore the relationship between ERP implementation and organizational adaptation.
Based on conventional wisdom, business process reengineering(BPR) goes together with ERP implementation. The research results indicated that BPR in these four cases was conducted according to the built-in system flows of the ERP package adopted. Because of this system-oriented implementation, the targeted company can exploit the integrity and internal flow of the implemented ERP to improve its information flows and strengthens the connection across different departments in the company.
The system integrity and the paradigm of built-in flow are the main benefits derived from ERP implementation from the technology perspective. Guided by the built-in flow, the company can adapt itself through learning and obtain potential synergy. However, by so doing, the company is exposed to the risk of system function inadequacy and the deleterious impact brought by BPR, which is conducted without active participation of the user organization.
In summary, the potential hazard of technology dimension comes from system function inadequacy and system transplant without conducting proper BPR. This in turn will increase the risk of software project and incur potential costs such as compromise and system tuning. According to data available, this research suggests that:
1.In case that ERP system function does not meet customer requirement, the system integrity should be preserved.
2.Guided by the built-in ERP system flow, the company can keep learning and achieve evolutionary change.
3.Change management is essential to ERP system delivery in order to realize the benefits of implementation.
In summary, ERP implementation requires a careful mapping analysis of system function and user requirement. In addition, companies should pay more attention to managerial adaptation to enable organizational change and gain benefits through continuous learning.

第一章 緒論 1
第一節 研究動機 1
第二節 研究背景 2
第三節 研究目的 3
第四節 研究範圍 4
第五節 論文架構 4
第二章 文獻探討 5
第一節 企業資源規劃系統 5
一、ERP之定義 5
二、ERP系統之特徵、功能 7
三、ERP系統的演進 11
四、ERP系統發展概況 12
五、ERP系統與傳統資訊系統之差異 17
第二節 導入企業資源規劃系統相關議題 19
一、科技面(Technical) 19
二、系統達交面(Delivery System) 22
三、績效指標面(Performance Criteria) 45
第三節 導入ERP系統之關鍵議題與關鍵成功因素 51
第三章 研究方法 52
第一節 研究架構 52
第二節　 研究設計 53
一、研究方法 53
二、分析層次及單元 55
三、個案公司選擇 55
四、研究步驟 56
五、資料來源 57
六、訪談問卷之設計 57
七、研究品質 58
第四章 個案討論與分析 59
第一節 個案企業使用之ERP軟體 59
一、美商聯合系統軟體(SSA) 60
二、美商甲骨文(Oracle) 63
三、SSA eBPCS與Oracle Applications功能比較 66
第二節 B公司 68
一、個案公司簡介 68
二、ERP系統導入歷程 70
三、個案分析 77
第三節 C公司 78
一、個案公司簡介 78
二、ERP系統導入歷程 79
三、個案分析 86
第四節 P公司 86
一、個案公司簡介 86
二、ERP系統導入歷程 89
三、個案分析 97
第五節 Y公司 99
一、個案公司簡介 99
二、ERP系統導入歷程 101
三、個案分析 110
第六節 綜合分析 111
一、科技面效益 112
二、組織面效益 114
三、科技面危害 117
四、組織面危害 119
第五章 結論與建議 125
第一節 結論 125
第二節 研究限制 126
一、研究方法之限制 126
二、資料提供者之偏差(Bias) 126
三、對組織內部隱諱部分缺乏足夠了解 127
四、有效個案難以取得 127
五、研究時間限制 127
第三節 後續研究建議 127
一、不同研究方法之研究 127
二、不同產業個案之研究 128
三、國內ERP軟體供應商之研究 128
參考文獻 129
附錄 國內企業導入ERP系統與組織管理調適之問卷 135

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