企業流程管理 (Business Process Management, BPM) 為一套系統化的組織變革方法,其實行策略往往因組織間差異而有所調整。本研究透過高科技製造業的運籌體系再造與運籌電子化、醫療機構的流程管理以及傳統製造業的流程改善與企業資源規劃系統導入等三個不同情境的個案,探討在不同組織情境下,企業流程管理在範圍、方法與流程電腦化等實行策略的差異。並且基於這三個個案的實際作法,分別討論策略、組織與資訊科技等對企業流程管理實行的影響。最後並討論完整企業流程管理專案方法論 (methodology) 的內容,以及搭配的管理工具、負責成員等。從這三個個案得知,策略影響企業流程管理實行的時點與方法;組織影響企業流程管理實行的方法與範圍;而資訊科技可為企業流程管理實行的驅力與助力。本研究成果,可以作為後續實證研究的基礎,並可提供其他企業流程管理專案執行的參考模式 (reference model)。 Business Process Management (BPM) is a systemic approach for organizational change. In this research, we study the BPM implementation in difference organizational scenarios. Three BPM cases related to a high-tech manufacturing enterprise, healthcare institution and garment manufacturing enterprise are studied by the multiple case study approach. The influence of strategy, organization and information technology (IT) for these three cases is discussed. The BPM implementation and tools are summarized. The results also present that the strategy influences the timing of BPM implementation; organization impacts the scope and approach of BPM implementation; finally, IT can be a driver or enabler for BPM implementation. These results can offer us a base for further empirical research and provide a reference model for other practitioners.