本研究以產業組織學派和資源基礎理論的觀點出發，並且加入了高階管理團隊理論，擬以這三項變數來探討對於企業績效所帶來的影響程度。 本研究以台灣上市公司為研究對象，以多元迴歸分析來探討上述三項變數和企業績效間的關係。對於企業績效的衡量，本研究採用ROA來衡量一個企業的績效表現。研究結果發現： 1. 產業成長率、產業研發密集度和企業績效呈現高度正相關，符合本研究理論預期。 2. 企業科技資源、財務資源對於企業績效有顯著正向的影響。但在企業行銷資源上，實證結果不支持本研究假設，和企業績效呈現負向關係。 3. 高階管理團隊特質如TMT成員間教育程度的異質性，和企業績效呈現顯著正相關，即成員間的教育背景愈不同，異質性愈高，所帶來的衝突會影響最適決策的選擇，達到最完善的策略決策，對企業績效產生正向的影響。

台灣的企業面臨來自全球化的競爭，經營環境的詭譎多變，所面臨的競爭及挑戰都比過去更為嚴苛，尤其是傳統產業的電線電纜業者，所碰到的經營問題更為棘手。因應環境變化電線電纜產業正加速大型化、專業化、國際化甚至多角化，各大廠無不希望在有限的資源下，找出突破傳統的經營模式，開拓產業全新版圖。 因此電線電纜業者如何將企業內部的資源做最合理、最有效率的配置，進一步提升電線電纜業者本身的競爭力，是現階段電線電纜業者最為重要的課題，而企業資源規劃系統 (ERP)，是一套可以讓電線電纜業者本身資源配置最佳化的資訊管理系統，也會是電線電纜業者用來優化企業內部資源整合的系統。多年來，國內外有很多學者、專家、研究人員對於ERP系統建構時的成功因素進行探討與研究，但對於電線電纜產業著墨較少，所以電線電纜業者了解ERP的功能，進一步探討電線電纜業者如何成功導入ERP系統就顯得非常重要。 本研究綜合了電線電纜產業所要解決的一些問題後，產生了研究的動機。況且電線電纜產業行業具特殊性，產品多樣且製程繁複，從銅板採購、銅材部位管理、銅價避險、銷售、採購、生產製造到運送配銷等各階段作業，環環相扣，必須仰賴一套可靠且有效的系統機制來輔助。越來越多的電線電纜業者願意投資ERP，或是計畫在未來幾年內進行投資ERP，卻不一定保證專案百分之百成功，尤其電線電纜業者沒有導入ERP系統的團隊與方法，若無相關文獻供參考，對電線電纜業者而言，會面臨選擇非常有限且風險過於集中的困境。 本研究希望對ERP系統做探討，讓電線電纜業者能清楚地瞭解導入ERP實際帶來的影響，做為日後改進的方向，並提供管理者決策時所需的資訊。本研究的目的除了先彙整一般企業導入ERP系統的成功因素外，還要藉由本研究進一步找出電線電纜產業在導入ERP系統時的關鍵成功因素，最後再將本研究所得到的成果，提供其他電線電纜業者將來導入ERP系統之參考。 / Abstract Taiwan's enterprises are facing competition from globalization, the ever-unpredictable business environment, competition and the challenges faced in the past more than the harsh, especially the traditional industries of wire and cable industry, the more difficult operational problems encountered. Response to environmental change is accelerating large-scale wire and cable industry, specialization, and even international diversification, the major plant will want the limited resources, breaking the traditional business model to identify, develop new industry landscape. Therefore, how to wire and cable industry internal resources to do the most reasonable and efficient configuration, wire and cable industry to further enhance their competitiveness, wire and cable industry at this stage the most important issue, and enterprise resource planning system (ERP), is a set of wire and cable industry can make the allocation of resources to optimize their information management systems, wire and cable industry also is used to optimize the internal resource integration system. Over the years, many foreign scholars, experts, researchers constructed for ERP system success factors to explore when and research, but less for wire and cable industry, inking, so wire and cable industry to understand the ERP functions, to further explore how to wire and cable industry successful ERP system is very important. In this study, a combination of wire and cable industry to solve some problems, resulting in a study of motivation. Moreover, a special wire and cable industry sector, product variety and complicated process, from copper procurement, site management of copper, copper hedge, sales, purchasing, manufacturing to delivery of the various stages of distribution and other operations, interlocking, must depended on a reliable and effective mechanism to assist the system. More and more willing to invest in wire and cable industry ERP, or plan to invest in the next few years, ERP, does not necessarily ensure that the project 100% successful, especially in wire and cable industry team did not import the ERP system and method, without the relevant literature for reference, for wire and cable industry, the choice is very limited and will face the risk of over-concentration difficulties. This study is to explore the ERP system to do so of wire and cable industry can clearly understand the actual impact of the ERP, as future directions for improvement, and management decision-making required to provide information. The purpose of this study in addition to the first exchange to import the entire general business success factors of ERP systems, but also by this study to further identify the wire and cable industry in the ERP system when the critical success factors, and then the final results obtained in this study provide other wire and cable industry in the future ERP system of reference.

任何企業不論大或小，不論任何產業，都希望成長與獲利，這是企業存在的根本目的，而基本企業的運作，大多是以縱向的功能部門導向設置，例如營業部門，生產部門，開發部門，管理部門，財會部門，但是企業的運作卻是橫向跨部門的協同運作，所以有句話說企業管理靠的是制度，制度靠的是流程，流程靠的表單，把企業的制度流程表單整合起來就是一個企業的運作，但是怎麼樣的把企業的橫向制度流程表單整合呢?需要一個資訊化的平臺，也需要一個跨部門的資訊系統，所以就開始有了所謂的ERP(EntERPrise Resource Planing企業資源規劃系統) 企業在做資訊化建設的時候，包含很多部分與面向，從辦公室軟體MS OFFICE到郵件系統MAIL SYSTEM，從WEB網站建設到電子商務應用，或是知識管理KM，電子化流程WORKFLOW，客戶關係管理CRM，高階決策支援EIS的商業智慧BI，上下游供應鏈的整合SCM，現場製造管理MES，產品設計管理PDM。而ERP是所有資訊化建設牽扯部門與耗用資源最多，但又是最直接必須的基礎建設。但凡企業要公開上市或公開發行，在九大循環與內稽內控當中也強調了企業稽核管理的制度重要性，或是跨國海外的企業經營，更需要能夠以集團總部的管理角度，整合資訊，做出有效的決策，這都是ERP所扮演的角色。而在導入系統或是實施輔導過程的階段，更是要步步為營，讓ERP真正發揮協助管理的資訊平臺工具。中國IT教父柳傳志有一句名言︰上ERP是找死，不上ERP是等死。道出了企業變革之路必須經過的資訊化建設改造，才能脫胎換骨，精益求精。隨著無疆界的企業海外經營，如何善用系統工具，發揮效益也是現代企業打造企業神經網路必須面臨的新課題。

隨著全球化與網際網路的發展，生活方式也不斷地改變中。紡織品也從二戰之後的貧困而期待擁有，轉變為展現個人生活品味的標誌。個人化與特性化，漸成主流趨勢。過去單一樣式大量化生產的模式，已被量少多樣與客製化訂單所取代。 企業管理的方法，也跟隨著資訊科技進步與網際網路發展，從解決單一作業模式，進入統整規劃的階段，所以整合業務管理系統、財會系統、物料管理系統和生產管理系統的企業資源規劃系統因運而生。各式各樣的ERP流行於市面，但往往因產業特性與個別企業作業流程差異，難以完整地滿足企業需要。加之軟硬體建置成本，與日後維護的考量，使得企業評選ERP產生極大的困難。加之客製化風潮的興起，企業管理也極需要高度彈性，以因應客戶與市場的多樣化需求。ERP的管理彈性，也受到極大的考驗。尤其，市面流行之套裝軟體，其授權方式禁止對其核心程式變更，更造成導入企業過程的難度。然而客製化ERP可依企業或產業特性量身訂製，可有效地克服套裝ERP的僵固性。然而相對於發展成熟的套裝軟體，於軟硬體建置與日後維護的優勢，客製化過程需要更多前置規劃作業與後續發展思考。 本研究透過研究紡織業代表性個案在ERP從品選過程、導入過程的差異性，探討客製化ERP對於企業的影響性。透過此一探討，發現客製化ERP對於企業轉型的角色，從單純的電腦軟體，轉變成為推動企業作業革新、製程變革的主力。特別是K公司內部同時採用套裝與客製化ERP，直接比較此二類系統對於企業的個別影響。對於低變動性的事業體，套裝軟體即可滿足其絕大多數的需求性。小規模的客製功能模組，克服不同產業特性需求。而高變動性的事業體，如K公司H事業部與M公司，往往面臨量少多樣或客製化需求，僅能透過客製化ERP解決多樣化的原物料採購管理、生產調配。然而，從客製化ERP的規劃建置到導入完成的過程，企業人員重新檢討工作流程，並且融入未來發展所需要之彈性，直接促進企業轉型。人員的參與感、降低人力需求等週邊效益，提高公司向心力與降低人力成本。 由本研究的結果可知，選擇ERP系統首重企業目標，依循企業目標選擇適當與適性的ERP。客製化ERP可有效應付企業特殊需求，提升作業的彈性度。建置客製化ERP過程，亦推動企業的流程變革，改善工作效率，為企業轉型提供極大的助力。 / Textile industry is one of ancient industry around the world. It is deeply correlated with culture, lifestyle and economics. In the early of 20th century, two globalized wars made economic collapsed and countries reformed. Textile industry run massive production to fulfill global market. However, globalization and maturation of internet push new concepts, based on personalization, to every country. More and more customized orders instead. Management of textile industry faces to the new challenge from designing to manufacturing. Information technologies are introduced into management that integrate the processing from designing to manufacturing. Enterprise Resource Planning, ERP, was settle since 1992 and referred to integration and data-linking of sales and design, manufacturing and accounting. Various ERP systems have been bundled as commercial software for enterprises. It is very hard to be chosen an ERP software for fully fitting every industry, because of specific working process and demands. Somehow, authorizing of ERP is restricted to modify source code that function modules for some special working flows are coded as plugins, increasing of cost for setting and maintaining. At presence, customization as the main stream in the textile industry need more flexibilities of manufacturer to coordinate whole departments to co-work. Weakness of commercial ERP software is unable to efficiently integrate working processing of textile industry. Hereby, the study analysis some cases that introduced ERP to treatment working processing. We compared the commercial and customized ERP from selection to introduction. Commercial ERP was easy to set up and maintain, but restricted authorizing made hard to code new modules for solution of some working flow. Users were forced to modify flowing for the ERP, creating additional steps to finish a function. Otherwise, procedures for introduction of customized ERP were totally different from commercial. All of working flow have to be reconsidered and verified; than the ERP team which is composed with employee, consultant, and software engineers kick go to plan the map of ERP. Therefore, customized ERP has more flexibilities for corporate transformation. The result is presented that the most important criterial to selection of ERP is the vision of the enterprise. Customized ERP flexibly solute special requirements of industry and improve working efficiency.

隨著科技的發展，消費者消費習慣的轉變，目前電子商務在全球市場快速發展，單就亞太地區2014年B2C電商的總營業額就高達5252億美元。反觀台灣電子商務發展雖非全球前10大的電子商務市場，但根據資策會2014年調查台灣2014年B2C市場產值也高達165億美元，佔台灣總零售額13.2%且持續穩定成長中。從以上數據可了解，未來電子商務將成為台灣重要新興產業之一。 本研究所探討之個案中華郵政為台灣百年企業，是台灣民眾所熟知的金融機構之一中華郵政自2000年起就開始接受民間委託代理商之代售商品，代售業務每年貢獻郵局1.5億的郵務收益，中華郵政為擴大業務範疇，看中電子商務發展之趨勢，於2015年將所有線下代售商品全面線上化，商品全交由網購中心代為處理，本來以為全面線上化會正向帶動業績成長，但業務不增反跌，業績相較2014年下降35%，虧損約三百萬左右,這也是代售業務的第一次虧損。 也因此本研究希望去探究，為何中華郵政在擁有這麼多有形與無形資產下，包含:完整物流、金流能力、品牌能力等，但將原有業務轉型平台後，竟然面臨了第一次的銷售虧損。單就企業資源來看，中華郵政應該要發展得比許多電子商務平台更好，但現今的龍頭電子商務廠商，卻並非中華郵政。故此研究，希望深入了解，中華郵政建立電子商務平台之歷程，試圖在分析之中，找到目前中華郵政所遇到的瓶頸，並提出相關建議。 / With the development of technology and change of consumer behavior, the current e-commerce develops rapidly in the global market, the Asia-Pacific region alone B2C market turnover of up to 525.2 billion US dollars in 2014.By contrast, alouthough Taiwan's e-commerce development is not the world's top 10 e-commerce market, but according to the Institute for Information Industry survey in 2014,Taiwan B2C market value of up to 16.5 billion US dollars, accounting for 13.2% of total retail sales in Taiwan and sustained and stable growth. From the above data, we can understand that the future of e-commerce will become one of Taiwan's major emerging industries. Chunghwa Post is one of Taiwan's well-known financial institutions. Chunghwa Post has begun to accept the sale of goods by private commission agents since 2000. The consignment business contributes up to 150 millions of post offices turnover each year. Chunghwa Post aims to expand the scope of business with e-commerce development trend, so they transfered all of offline goods to online. We originally thought that the full online will be positive to performance growth, but the income does not increase, but income decreese by 35% up to three million loss compared to 2014, and this is the first loss of consignment business. Therefore the study wishes to explore the resone why Chunghwa Post which face first time Sales loss after transformation of original platform. While they they have first time so many tangible and intangible assets, including: complete logistics, financial capacity and brand capacity. On the basis of enterprise resources, Chunghwa Post should develop better than other e-commerce platform, But today's leading e-commerce vendor, but is not Chunghwa Post. As the result, I hope to understand how Chunghwa Post set up e-commerce platform, and analyze. Find the reason current China Post why encountered bottlenecks and make recommendations.

中小型台商企業十餘年來一歨一腳印,在大陸總體經濟,社會及政治環境尚未成熟之際,身先士卒,孤身深入大陸打拼,一路走來披荊斬棘,愈挫愈勇,打落牙齒和血吞,三折肱而成良醫,從數百人至今數千人的工廠,也能亂中有序,管理日漸成熟. 數年前在無數台商與部分港商無數次的折衝與無私奉獻下,大陸總體經濟,社會及政治環境已日臻成熟而穩定.也因此吸引大批歐美大廠及台灣中大型企業大規模或擴廠或垂直整合,而內資企業在台資企業與港資企業的技術引導與政府大力協助下,快速瓜分中小型台商企業有限的市場資源與人力資源,而在中小型台商企業技術資源積累不易情況下,發展空間遭受嚴重的內外夾擊. 現今不確定時代的衝擊與微利時代再次悄悄的來臨,中小型台商企業再次面臨十餘年前產業外移大陸前的競爭困境,有幸的是中小型台商企業已積累了一定的資源與實力.然而,中小型台商企業究竟應如何提升總體競爭力以因應目前及未來日益嚴苛的內外在經營環境? 本研究從個人多年來實際輔導大陸地區中小型台商企業所積累之經驗及持續對於中小型台商企業內外在經營環境之觀察中,藉助在科技管理研究所EMBA三年來所受嚴謹的邏輯思維及個案研究中,進行反思與整理,並輔以國內外中大型企業流程再造工程(BPR)案例探討及流程再造工程(BPR)理論探討,歸納出中小型台商企業在面對目前及未來嚴苛挑戰之可能因應之道.研究發現: 一、 經由實際輔導中小型台商經驗及觀察其內外在經營環境之演化,並藉由SWOT分析, 流程再造工程(BPR),將有助於提升其總體競爭力. 二、 歐美企業與台商企業民族性不同,因此在流程再造工程導入方法論上存在高度差異. 三、 中大型企業與中小型企業組織規模不同,在流程再造工程導入方法論上存在高度差異. 四、 不同型態的中小型台商企業受限於企業文化及組織氛圍,企業主的經營理念及管理風格,管理團隊之管理素質與溝通及執行能力,甚至行業特性等,都將對於在應用流程再造工程(BPR)方法論上,存在高度差異. 流程再造工程(BPR)如何應用於中小型台商企業?本研究藉助修正歐美企業與大型台商企業對於流程再造方法論之應用,與根據以往之實務經驗及案例之描述與分析,試圖整理出一套對於中小型台商企業有用之流程再造工程(BPR)實用性架構. 流程再造工程(BPR)之應用,對於中小型台商企業間,存在高度差異性,本研究亦試圖從過去協助多家企業,規劃與導入流程再造工程之實務中,歸納及整理出一套,對於不同型態中小型台商企業在導入流程再造工程時,可以參考之實用性架構,已上種種僅希望對於中小型台商企業之未來競爭力有所助益. / For over the past ten more years, Taiwan’s small and medium-sized enterprises (SMEs) had been struggling with immature business environment in China, whatever on the aspects of macro economy, sociality or politics. However, the significant achievement that Taiwan’s SMEs had established in China is undoubtedly hard to be ignored. Thanks to early contribution of Taiwan’s SMEs and some Hong Kong’s companies, China has progressed step by step in all respects. Therefore, China attracts further capital injection from large-scale multinational companies and Taiwan big companies for the purpose of investment, factory expansion or business vertical consolidation. In addition, because of the full support of China government and the know-how transfer from Taiwan and Hong Kong’s enterprises, China’s companies have also grown to begin capturing most of the market and human resources originally owned by Taiwan’s SMEs. Thus, Taiwan’s SMEs have begun to face the survival challenges due to the severe market competition and easy to be copied technology resources that they have. In reflection of aforementioned uncertainty and squeezed profit in the current business environment, Taiwan’s SMEs in China are suffering the threat again, which is similar to the same situation when they were forced to move their business into China ten more years ago, or even worse. Fortunately, Taiwan’s SMEs in China have accumulated a certain capital and resources，which are solid enough to help them overcome the difficulties gradually. However, Taiwan SMEs still need to think and defend against a looming problem, i.e. how to enhance their overall competitiveness in order to face current and future more stringent business environment. This dissertation is issued based upon 1) my personal practical and consulting experiences at Taiwan’s SMEs in China, 2) continuous observation about the internal and external business environment faced by Taiwan’s SMEs in China, 3) the learning methodology and results of EMBA course, 4) deliberation upon the implementation of Business Process Reengineering (BPR) theory at medium to large scale international and local companies. And according to my practical experience and many years of observation in China, I have summarized my research results from four dimensions as follows: 1. By way of SWOT analysis, it is found that the implementation of BPR theory is indeed able to help enhance overall competitiveness of Taiwan’s SMEs in China. 2. Due to cultural and national difference, there is high difference existing between western multinational and Taiwan’s companies in the implementation of BPR theory. 3. Due to economic scale difference, there is high difference existing between large and small to medium companies in the implementation of BPR theory. 4. Even for the SMEs as a whole, there is still high difference existing in implementing the BPR theory among different small to medium sized companies, which are due to the difference in the quality and style of management, communication and execution effectiveness of the organization, and corporate culture and industry characteristics of the company itself, etc. Through different case study analysis, the paper is intended to modify the current BPR theory applied at large scale western and Taiwan companies, and help to establish a concrete proposal to benefit different Taiwan’s SMEs in China. Finally, I sincerely hope that the paper could give Taiwan’s SMEs in China a practical reference guide and help them enhance their overall competitiveness in the future.

網路科技的演進，解決了許多地域、時間的隔閡，並激發出許多新的應用。在這樣的環境下，資訊部門人員在網路的規劃與運用方面必須要承擔比以往更大的壓力，這些壓力除了來自組織內不斷增加的各式應用需求外，也來自企業外部的客戶及供應商。於是不斷有新的應用被引入企業網路，面對負擔、責任日益重大的企業網路，網路相關業者也紛紛針對企業需求或增進網路效率提出新的解決方案。 本研究嘗試由應用程式部署規劃及解決方案的選用兩方面著手，透過規劃模型的建立，來解決企業在規劃網路資源時所面臨的難題，並以個案的實作來瞭解此規劃模型所能達成的目標以及限制。 研究結果發現，此網路資源規劃模型可達到下列四項目標： 一、使企業瞭解本身網路架構的能力。 二、預估引入新應用程式後的頻寬耗用狀況。 三、評估解決方案對網路環境所造成的影響。 四、瞭解目前企業網路是否足以承擔這些新應用與新方案。

台灣的經濟發展歷程，中小企業佔有舉足輕重的地位。近年來政府特別重視中小企業的發展，不但重新修正中小企業的定義，而且對中小企業提供許多方面的協助，可見中小企業對台灣經濟的重要性。 　　台灣的中小企業是如何面對外界環境的變化，配合自身的條件，以制定出適時的經營策略？而台灣中小企業的經營現狀如何？政府單位應給予何種協助？中小企業本身又該如何因應？這些都是當前重要的議題，也是本研究所欲了解的重點。 　　本研究以九家個案公司及兩個輔導中小企業的政府單位，作為研究基礎。透過食品業、製造業、工商服務業等三個產業的九家公司，選取規模大小及發展歷程不同的個案，作為中小企業發展及營運的參考，配合中小企業處及工業局的輔導措施，加上學界對中小企業的看法，以了解產、官、學三者的異同點，作為研究的重點。 　　利用司徒達賢所構思的策略矩陣分析法，對個案公司的經營策略加以分析，找出中小企業在策略作為上較有意義的現象，配合成長後的中小企業個案，及大企業的經營模式，可得到如下的發現：(1)中小企業的經營策略制定，與經營環境、企業資源、業主能力密切相關；(2)業主能力的介入程度，會影響中小企業的發展；(3)成長的中小企業在某些經營決策上，會類似大企業般以整體企業資源為基礎；(4)大企業仍可能有部分經營策略的制定，如中小企業般需要以業主能力為依據；(5)中小企業對於資金的需求最殷，而對技術的支援較不需要。 　　本研究在最後對中小企業及政府輔導單位提出幾點建議：(1)中小企業業主應重視企業發展，循序規劃組織化的步驟；(2)中小企業應善用員工的潛力；(3)中小企業應提高業界合作機會，共同面對日益不利的經營環境；(4)中小企業應多利用政府輔導資源；(5)中小企業與政府輔導單位間應建立較廣的溝通橋樑；(6)政府輔導單位應加強對中小企業資金的輔助與管理；(7)政府單位在技術面的輔導應轉為相關性的輔導；(8)在輔導資源分配的立場，中小企業的定義不宜繼續擴大。

關鍵詞：軟體元件供應鏈、水平整合、企業資源規劃、ebXML、Web Service 近年來國內資訊硬體產業分工模式完整、廠商表現亮眼，不僅外銷國外市場，有些更擁有高自有品牌知名度，在在可窺視硬體產業之供應鏈管理推行的成效。相對於硬體產業而言，雖然國內軟體業者對於上下游廠商的定義劃分不很清楚，但事實上已然存在著相當程度的分工，在專案或產品開發角色上彼此合作。隨著軟體元件概念與技術的進步與普及，分工程度漸趨專業的可能性增大，究竟軟體產業可以存在著何種分工模式呢？ 本研究即是針對國內軟體產業，實行軟體元件供應鏈(Software Component Supply Chain)的相關合作機制做一個探討，試圖去思考如何參考國內資訊硬體廠商的專業分工模式及供應鏈管理推動成功的經驗，而達成國內軟體產業供應鏈管理的推行。 本研究以企業資源規劃(Enterprise ReSource Planning)系統的套裝軟體業者為例，提出一個水平整合(Horizontal Integration)各模組的方法論，並設計出相對應的解決方案，再加以實作驗證。本研究於技術上使用類似於ebXML的流程整合技術，並利用XML及網路服務(Web Service)等方式來達到元件之間鬆散耦合的目的。 若不同之企業資源規劃系統套裝軟體中的各個模組，可以依照需求而方便的進行某個程度的水平整合，則軟體元件供應鏈的藍圖已然勾勒出來，也勢必將帶給軟體業者一個勢力重分配的機會。本研究除了希望能解決模組問水平整合相關的技術瓶頸外，軟體產業未來的元件分工模式，也是本研究所要探討的主題。 / Keywords: Software Component Supply Chain, Horizontal Integration, Enterprise Resource Planning, ebXML, Web Service In recent years, the computer hardware industry contributes a splendid performance in Taiwan. In addition to the export to foreign country, some even have a well-known brand. With no doubt, we can see the whole picture of the intact-division of labor in the hardware industry, and the outstanding performance of its carrying out supply chain management. Although the definition of division between upstream and downstream is not so clear in the software industry, there do exist a division of labor to some degree. As the popularity and progress of the concepts and technologies of the software component, the possibility of specialization in division of labor will get increasing in the software industry. There is an interesting research topic, which form of division of labor will exist in the software industry after all. The focus of this study is on the collaborative mechanism of software component supply chain in the software industry. We try to figure out how to refer to the successful experience of hardware industry implementing supply chain management to drive the supply chain management of the software component in domestic software industry. This study will takes the ERP package vendors as the study object to propose a methodology of horizontal integration of different software packages and to do further implementation for verification. Technically, this study applies an ebXML-like process-oriented integration technology, and facilitates the purpose of low coupling between components by using XML and web service technology. If the integration among the modules of different ERP packages could be made to some extent, the picture of division of labor in the software industry could be outlined, and it also will brings the software vendors some chance to re-allocate. In addition to solve the bottlenecks of technical problems of software horizontal integration, the future model of division of labor in software industry will be also a subject to address in this study.

企業要提昇營運管理績效及核心競爭力，除了組織及流程改造外，改變作業管理方式，精進e化管理模式，亦是不可或缺的解決方案之一。而企業導入資訊系統更是為因應這變動劇烈的產業競爭環境必備的條件之一。 K公司因營運範疇急速擴增，事業版圖擴及大陸，卻面臨原來所使用的AS400系統，已無法快速且精確的揭露財務報表，及面臨嚴峻之經營挑戰。為解決此一問題，該公司透過經營管理委員會之投資審議機制，形成導入企業資源規劃(Enterprise Resource Planning，ERP)之決策。ERP系統係將企業內部各事業體、各部門，以資訊科技，企業內部大小系統，整合在一起，將所有的資訊能在線上即時揭露，由於資訊的透明化、即時化，使K公司能達成立即反應規劃的目標，並將所有的營運資訊納為決策資訊。 企業建置ERP系統，將會付出相當可觀的軟體費用和顧問諮詢費用，且在人力成本上，若事先未溝通清楚，而引進新系統，將會使企業內部員工或主管產生抗拒與適應不良，這些有形或無形的成本，身為企業主或高階經營者均必須審慎考量，既然導入成本很高，管理者更應慎思:「ERP系統是否可以提升企業的營運績效與競爭力」。 爰此，K公司在專案導入過程中，從專案評估、籌備、流程設計、系統設定階段、系統上線等五大導入過程，均是環環相扣且是綿密的，以及應用專案管理九大領域之要領，使專案能如期如質成功導入。 本研究主要針對K公司導入SAP/ERP系統，瞭解其成功關鍵因素為: 一、考量最佳流程，而非用舊流程套新系統 是要避免將系統AS400化，亦即不是用SAP做到原來AS400中舊系統的作業流程，而是要學習SAP系統中的流程實務，思考最佳的作業模式。 二、分析系統關連圖，找出完善業務的IT建置。 透過整個資訊的關連圖，需進一步找到更多需整合或開發的細節，讓ERP系統的管理幅度能夠涵蓋所有的企業流程。 三、分階段讓主管受益，降低導入阻礙 為了與使用單位主管溝通，專案經理及關鍵使用者(Key User)，對主管簡報與分享經驗，讓主管能感受到系統的預期效益。 四、有系統解決問題，而非見招拆招 系統成功上線後，並非導入已經結束，而是將工作重新從系統建置及導入時程與品質的確保，移轉到ERP系統的調教，並持續推動ERP基礎工程，研討的系統改進。 並就企業導入ERP後，在作業面及人力成本與營運管理之改善成效與成功關鍵因素進行實證研究，研究方法係採用AHP方法來驗證軟(硬)體，顧問團隊之系統評選與人為評選之差異，與個案訪談的方式來進行研究，探討導入ERP系統是否提升企業營運改善成效之差異。 本研究之結論:透過ERP系統導入確實可以使K公司從「印量預測」到「生產交貨」至「財報揭露」改善成效更具體。