併購後整合策略分析：以成霖企業為例 / The rise of globalization has exponentially increased the market for cross border Merger and Acquisitions (M&As). There are many purposes and motives that organizations choose to engage merger and acquisitions activities. Yet, the dominant rationale behind M&As is to seek improved financial performance. Post merger integration has been considered as the most important phase as it will formulate the merger and acquisition’s effectiveness and efficiency. This study will focus on the key success factors and the managerial procedures of post-merger integration, covering from Finance, Human Resources and Strategic management aspects. The author chooses Globe Union Inc, Taiwan-based Corporation, as it has engaged several cross border merger and acquisitions in recent years. Globe Union concentrates and values corporate managerial procedures significantly as they served as the discipline and communication means to guide Globe Union and the acquired companies to a better and improved future with a clear strategy and goals. The three acquired companies, Gerber, Home Boutique International, and PJH will be analyzed with its post integration results linking with the execution of the managerial procedures. Key Words: Cross-border mergers and acquisitions; Post Merger and Acquisition Integration, Globe Union Inc. cases; Taiwan cases