隨著中國成為世界工廠，全世界都被捲入低價漩渦，在此微利時代，企業為了維持競爭力，只能學會與微利共存。由於2008年金融海嘯席捲全球，導致通貨緊縮，產業界面臨前所未有的挑戰，終端消費者變得越來越在意價格，企業降低成本之壓力也愈來愈大，全球處於高度價格競爭的環境。針對全球化的趨勢，如何善用良好的企業資源規劃系統(Enterprise Resource Planning, ERP)來加強資訊整合，使決策者即時掌握經營績效，進行差異化管理，提升價值活動，創造競爭優勢，是企業在微利時代中維持競爭力之關鍵課題。 本個案公司為一跨國性企業，但未將旗下眾多子公司整合在同一資訊平台，經營者難以獲得即時管理資訊，做出正確決策。因此，管理當局期望透過ERP系統的升級，提供決策者便利且即時的管理資訊，以增加市場競爭力，並藉由導入新ERP系統進行企業流程再造，達到集團之使命與願景。本論文以個案公司三次導入SAP系統之專案籌備、業務藍圖、具體實施、上線準備，以及上線與支援階段等五個階段，深入記錄與分析SAP系統對使用者的影響、新作業流程帶來的成效，決策者對經營績效的掌控與跨國組織的變革。另經由比較分析三次導入該系統的異同，探討對企業產生的成效及影響，期望透過本論文對個案公司的專案推動小組及管理者提供一些建議，也作為其他企業導入ERP系統之借鏡。 / As the world market is approaching Chinese price, the enterprises worldwide are involving in a low-profit war. In 2008, the financial tsunami severely impacted global economy and caused a deflationary spiral. As a result, consumers care more about price such that enterprises are forced into cost-cutting battles. For an enterprise to thrive in this low-profit era, it should effectively develop and use an enterprise resources planning (ERP) system to enhance its information conformity, competitive ability, and enterprise value. This study uses a case company to test the theories and best practices for implementing an ERP system as suggested by the relevant literature. The case company is a multi-national enterprise with its subsidiary companies not sharing the same information systems. It was very difficult for the management to obtain up-to-date information and make correct decisions. Its top management expects that an ERP system can integrate all the data and provide timely information for decision making. The expected benefits include higher competitive advantage, satisfactory fulfillment of group targets, and positive organizational change. By illustrating the case company’s three-phase process of implementing its SAP ERP system, this study explains how the company deals with the issues with the above implementation and compares its practices with literature. Based on the research results, this study summarizes the issues of implementing ERP systems and offers numerous suggestions.