企業從過去單純作代工生產的降低成本、提升產品品質，進而培養研發人才，提供大量客製化訂單生產，到今日面臨國際化與多角化的經營後，如何在競爭激烈的環境中，掌握資源、洞察先機，誰就能贏在關鍵時刻，而運用資訊科技及資訊系統，已成為企業再造及達成企業目標的重要工具。 但是對於如何導入企業資源規劃系統(ERP)及導入時可能面臨的種種困難，包括最高管理當局是否全力支持、導入時的昂貴軟、硬體費用，導入前後所投入的人力及時間，整個企業流程再造（Business Process Reengineering）專案管理之嚴謹度等，其成敗往往對企業有絶對性影響。 本研究係針對市場上實際導入ERP系統之電子製造業，一為成功個案，另一為失敗個案為研究對象，探討ERP導入的策略與程序以及效益，最後歸納相關關鍵成功因素（Critical Success Factor）及失敗因素為何，期能對另一製造業及其它要導入企業資源規劃系統的決策參考。 / In the past, enterprises have developed R&D capabilities, better product quality and abilities to fulfill larger amount of customized orders through the process of Original Equipment Manufactures. As the business operations grow multinational and diversified, the adoption of Enterprise Resources Planning（ERP）becomes essential for future business development. The successful implementation and introduction of the new ERP system is a critical success or failure factor for the firm. As such, the firm will the full support of senior management, commitment from the Business Process Reengineering project managers have dedicated a great deal of time, human resources and money for hardware and software to ensure that this is a success. To help ensure a successful implementation of the ERP system, we have taken two real case studies from the IT industry, where one was seen to be a success and the other one is a failure to learn and identify what the critical factors in implementation of an ERP system in the IT sector.