This study uses the concept of absorptive capacity to provide a framework for exploring benefit realization in the post-implementation phase of ERP systems. Success factors of ERP adoption such as: training, communication, process change, and integration extension are organized into two types of knowledge absorptive capacity: potential capacity and realization capacity. This study proposes that absorptive capacity is one of the key determinants of benefits realization from ERP implementation. Although the frequently mentioned factors training and communication are important activities for organizations to assimilate the knowledge of the system processes, these represent potential capacity that requires realization through refinement and execution of what has been absorbed. ERP adopting organizations wishing to continuously generate benefits need to both build potential absorptive capacity by investing in training and education and leverage realized capacity through extension of integration of the system processes. Through in-depth case study of four firms in Taiwan, this study verified the propositions about absorptive capacity in post- implementation of ERP systems. The results further revealed some findings： 1) More iterations of the cycle of absorptive capacity leads to greater benefits of ERP systems. 2) Knowledge retention is important for accumulating potential resources. 3) Provide some guidance of educational program planning. 4) Environment provided by companies can encourage assimilation of knowledge and full use of the ERP system. 5) Business training is necessary for IT professionals. These findings are helpful for managers to well assimilate and exploit knowledge. And furthermore, this study suggests that companies need to acquire, assimilate, transform and exploit knowledge in a dynamic cyclical path to adapt to the changing business environment and sustain competitive advantage over the long term.

ERP系統的使用在國內已邁入成熟期，成為企業永續經營不可或缺的基礎建設，然而針對ERP維護管理的研究卻寥寥可數；而結合ERP使用與維護、知識創造與移轉、智慧資本三者的應用性知識之研究更是罕見。本研究以探索性個案研究的方式，針對國內已導入ERP系統且上線使用超過五年以上的三家企業進行深度訪談，藉由探討個案公司ERP系統的建置、使用與維護歷程，以了解在學術界與實務界較少涉及的ERP維護管理問題，同時以知識創造與移轉的角度切入，探討企業對於ERP系統的使用與維護係如何影響企業的智慧資本存量，從而作為往後研究與實務上應用之參考。 本研究主要研究發現包括：知識創造來源受到「維護經驗深化」、「技術移轉」及「自製或外購系統」等三因素的影響；中小企業可強化知識外化的機制如建置經驗資料庫、採用群組軟體，或組織跨部門的維護專案小組等方式來加強知識移轉的效果；由高階管理階層主動發起維護活動可克服在維護時由各部門相互協商效率欠佳的問題，同時較能確保維護成效，達到較高結構資本的累積；ERP系統維護係直接影響人力資本與結構資本，再透過系統的使用而影響關係資本。

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.