現今的時代，面對全球化的競爭態勢、新興市場崛起、能源危機與金融風暴等因素，台灣的企業在大環境不斷變化之下，掌握市場發展動態，即時回應客戶需求，不斷創新產品與服務，是企業維持競爭優勢不二法門。 ERP隨著軟體技術突破和產業生態蛻變的歷程，其系統面貌也隨之轉換，因此ERP不再只是企業功能的資訊化與經營化，更是科技創新的礎石。許多企業將ERP系統當作企業電子化的基礎，更進一步整合其他的資訊系統，如電子商務(EC)、供應鏈管理(SCM)系統、客戶關係管理(CRM)系統、知識管理系統(KMS)、商業智慧(BI)等。 在現今2010年的後金融海嘯時代，當金融海嘯衝擊以後, 各項國內外經濟評估報告均指出經濟已開始復甦，此刻正是企業重整旗鼓逆勢成長的最佳時刻。對於企業來說，企業資源整合管理的落實不僅是其永續經營的成功關鍵，甚至是其生存的命脈。這也是為什麼在經濟不景氣的環境下，仍有許多企業決心導入ERP系統，以及許多國內外調查報告預測ERP系統的需求與產值仍然會持續成長的主要原因。 本研究的動機之一，即是希望企業在經歷產業變化、策略變動與業務規模的改變之下，如果重新評估ERP系統的適用性，不論是ERP系統需做重新建置或階段性轉換，皆可從不同角度重新探討ERP系統開發與導入過 程的重要策略，而能建置一套對企業真正有效益的ERP系統。 許多企業在發展ERP系統的過程中，都以工程與技術的角度去規劃ERP系統的導入，常會遇到預想不到的結果。對於ERP所涉及的企業流程，利害關係人，導入方法，及對業務流程與關係人的影響，企業導入ERP的策略等，需要做仔細的思考及規劃。 本研究發現在個案公司開發及導入ERP系統的過程中，遇到許多的瓶頸，也面臨了很多問題，導入過程中對企業組織產生了很多影響，改變了原有的作業流程，導入實施後增加許多效益，但某些部份仍需持續改進，ERP系統應確保做到系統整合，需重視細部流程整合方面的分析與資料整合方面的分析。找出ERP系統資料與流程之Gap，並應做到變革管理。 / Nowadays, Facing the globalized competition situation, the emerging markets rise, the energy crisis and the financial storm, Taiwan's enterprises is now under the changing and unceasing environment, the only way to hold on the competitive advantage of Taiwan’s enterprises continuously is to find out the market development tendency, and to response to customer demand immediately, and to innovate product and service unceasingly. The ERP system’s appearance had transformed along with the software technology breakthrough and industrial ecology change. Therefore ERP system is no longer only the enterprise computerize and management tools, ERP is even more the basis of the scientific technology innovation. Many company treat the ERP system as the basis of enterprise’s computerize, furthermore to integrate the ERP system with EC, SCM, CRM, KMS, BI……. In the Late-2010s financial crisis time, after the financial crisis, each domestic and foreign economic appraisal report pointed out that the economy started to recover, It’s the best time to restart and grow up at this moment. The realization of the Enterprise resources integration is not only the key successful factor but also the survival life artery. This is why so many enterprises were still determined to implement the ERP System under the economical depression time, and as well as many domestic and foreign invested report forecast that ERP system's demand and the output value will still continue to grow up. One of this research's motivation, is hopes to re-estimate the important strategy of the ERP implementation from the different point of view, hopes to establish the beneficial ERP system. To review the suitability of the ERP System when the enterprises under the industry change, strategy change and business scale changes, no matter to build a new ERP System or ERP system phase transforming, Many enterprises plan the ERP project by the engineering and technical view, It will always occur the unexpected result. It needs to make the careful considering and plans to all the ERP involves, include the business flows, the stake holders, the implemented methodology, the influence, and the implemented strategy…. This research discovery that while the case company developed and implemented ERP system has meets many bottlenecks, and also has faced many problems. It has had many influences to the enterprise organize while implement the ERP system, It has changed the original business flow, and increases many benefits, But still need to continued improved, The ERP system should assured to realize the system integrated, to pay more attention to the analysis of micro process integration and data integration, find out the gap and do the changing management well.