電腦資訊的應用至今，使得企業的部門均擁有功能自動化的資訊系統，但是因應科技發展的突飛猛進，通訊工具與網際網路的整合應用，影響了活動的流程，改變了企業組織的角色及其經營的模式。一般的功能資訊系統是支援流程中活動的自動化，但是無法解決也無法判斷流程上的問題，如人力不足需要調度或超過負荷…等各類問題，要再作更大幅度的變革實屬不易，唯有以流程的角度來重新檢視才能突破。 企業流程改造的理論與方法，自提出至今有數拾餘年的期間，其主要的精神在於以「流程」為再造的重心，重新檢討企業的運作方式，以流程導向取代功能導向。本研究因著資訊科技IT的觸媒及成熟與配合，期望藉著個案實務，進行分析與方法探討，導入BPR的方法；經由本研究的探討及研究者的豐富實務經驗，將理論與實務相結合，讓BPR的導入變成'平易近人'，讓BPR的方法是容易應用的。 本研究的結論中，提出個案改造後的新流程，其中實現虛擬組織的企業架構，新的營運模式已經開始實現了；並且提供了一個非常明確的個案，說明BPR的推廣與資訊系統自動化的區隔。同時也建議BPR的應用是一個週而復始的「生命週期」，企業應該定期檢視每個流程，重複應用BPR的方法來執行流程的改造。 / With computer science’s development, today almost every business has owned information system to support business’s operations; on the other hand, organizations in the business also have to do something to match up the rapid progress in communication facilities and development of Internet. Normally, Information system’s location is to support automation in operational processes and activities, and it couldn’t point some fundamental problems, for example: the effective dispatch of staff. So, if business wants to do more transformation, it must review the business processes to break current situation. The essence of business process reengineering (BPR) is “reengineering in process”. Substituting for function-oriented thinking, business takes process-oriented thinking to re-verify operational mode. Combining author’s practical experiences and theories in BPR, the study tries to make the use of BPR be friendly, and prove BPR is a good way to proceed. In the concussion of the study shows a new operational process under a virtual business organizational structure and explain the distinction between spread of BPR and automation of information system. In the same time, the study suggests business should regard BPR as a iterative application with its lifecycle, re-verify business process regularly, and take BPR at the right moment.

企業從過去單純作代工生產的降低成本、提升產品品質，進而培養研發人才，提供大量客製化訂單生產，到今日面臨國際化與多角化的經營後，如何在競爭激烈的環境中，掌握資源、洞察先機，誰就能贏在關鍵時刻，而運用資訊科技及資訊系統，已成為企業再造及達成企業目標的重要工具。 但是對於如何導入企業資源規劃系統(ERP)及導入時可能面臨的種種困難，包括最高管理當局是否全力支持、導入時的昂貴軟、硬體費用，導入前後所投入的人力及時間，整個企業流程再造（Business Process Reengineering）專案管理之嚴謹度等，其成敗往往對企業有絶對性影響。 本研究係針對市場上實際導入ERP系統之電子製造業，一為成功個案，另一為失敗個案為研究對象，探討ERP導入的策略與程序以及效益，最後歸納相關關鍵成功因素（Critical Success Factor）及失敗因素為何，期能對另一製造業及其它要導入企業資源規劃系統的決策參考。 / In the past, enterprises have developed R&D capabilities, better product quality and abilities to fulfill larger amount of customized orders through the process of Original Equipment Manufactures. As the business operations grow multinational and diversified, the adoption of Enterprise Resources Planning（ERP）becomes essential for future business development. The successful implementation and introduction of the new ERP system is a critical success or failure factor for the firm. As such, the firm will the full support of senior management, commitment from the Business Process Reengineering project managers have dedicated a great deal of time, human resources and money for hardware and software to ensure that this is a success. To help ensure a successful implementation of the ERP system, we have taken two real case studies from the IT industry, where one was seen to be a success and the other one is a failure to learn and identify what the critical factors in implementation of an ERP system in the IT sector.