在傳統上，資訊系統因為缺乏全面之思考，作業流程未加以整合，致使系統大都以功能性為主，各部門擁有自己獨立的資訊系統，以符合各部門之所需。可是，近年來競爭激烈之產業環境，使得經營者需要更迅速而且正確的資訊，以做為其決策之依據，以達成企業獲利目標，而資訊科技的發展，整合性之資訊系統正提供企業經營者此一利器。 本文研究對象以某個案公司為主體，透過訪談調查及個案分析之方式，探討中小企業導入ERP系統之現況，作業流程再造對導入ERP系統效益的影響，並進一步探討導入ERP系統對企業整體績效之影響。 經由本文研究發現，企業在導入ERP系統前要審慎評估，並且要考量到導入時要注意的關鍵因素，而個案公司因為屬於中小企業，在預算有限情況下，在導入ERP系統時，以改變作業流程來符合公司所需，也因為改變了作業流程，比在未導入前，更符合ISO及內控制度的要求，並且達到管理階層之預期目標，也希望經由個案公司之ERP導入對企業流程效益的探討，以適當的對個案公司進行檢視，並提供相關企業實務經驗，協助管理者在面對ERP作業流程改造效益之參考。 Traditionally, lack of comprehensive thinking and workflow integration make information systems developed by functions. Each department of the enterprises has its stand-alone information system to meet its own needs. But in recent years, the competitive industry environment makes the business owner depend on faster and correct information to make his/her own decisions and at the same time reach the enterprise’s goal of earning profits. The development of information technology-- integrated information system provides the best solution for the enterprises. The object of this research is based on a single company case. By interviews and case analysis, to discuss the current deployments of ERP system of small and medium size-enterprises, the effects of workflow reconstruction, and further more, to discuss the influences on enterprise overall performance after adopting ERP. The findings of the research show that it is very important to conduct a thorough assessment before the implementation of ERP system. Moreover, the key factors during system introduction have to be considered as well. A good example would be the case study of a small to medium size company in the report. The company is limited by its resources. Under such circumstances, the implementation procedure of ERP system is modified to fulfill the needs. However, because of such changes, the system can out perform the requirements from ISO and internal regulations. The end results are better than before and meet the forecast from management team. Base on the case study results and thorough examination of each company, some practical experience can be provided to related business as reference and assist managers in dealing with ERP system introduction.
