本研究主要是探討企業運用流程管理的情形。並從流程管理及組織學習的觀點探討企業考量與作法。 　　台灣產業在製程管理有長期成功的經驗。從外商在台灣設立加工廠開始，到進幾年來的OEM、ODM以及運籌創新的BTO，都是電腦硬體產品在流程管理上成功的代名詞。軟體產業是否有這種機會，運用流程管理得到和硬體產業一樣的成功？非科技產業是否也能運用流程管理，取得競爭優勢？ 　　本研究以軟體公司及非科技公司的流程管理為研究對象，發現發現如下： 　　1 軟體產品的開發流程，可以用生產線的方式進行。 　　2 遊戲軟體的開發，除了程式設計外，還需要運用多種開發工具製作美術，方式比專案軟體的開發更多樣化。 　　3 軟體開發過程中，企劃書是知識儲存、傳播及運用的重要工具。 　　4 遊戲網路軟體代工業務需要具備程式製作、美術製作的能力、品質管制及精確的成本控制等多樣的條件。 　　5 有效的流程管理可以提昇作業速度，增加公司的競爭力。 / This thesis was intended to study the application of process management in companies. We further explored the possible response and consideration from the aspects of process management & organizational learning in companies. Taiwan's industry has a long-term success experience in process management. American, European and Japanese companies have been setting up the computer assembling factories in Taiwan since 1970. Currently, Taiwan's success in process management, especially at OEM, ODM & BTO has already been well known all over the world. The study is focused on the software companies and non-computer companies, and wishes to find out once if they establish the competitive advantage through process management, will they reach the same success as the computer companies did? 　　In this study, we found the following conclusions. 　　1. It is possible to develop software by a factory-like manufacturing process. 　　2. Sufficient art design tools are required, so as to complete a successful game software development process, compared to any regular software project. 　　3. A complete project plan plays a key role for storing, transferring & applying intrinsic knowledge in an organization during a software development process. 　　4. It needs various conditions, such as program design, art produce capability, quality control, and process management, to enter the OEM business of game software. 　　5. An effective process management can improve the operation speed and enhance competitive advantage for company.