企業標準作業程序(SOP)能夠為組織提升生產力並降低成本，卻常因快速變動的商務環境而容易不合時宜。另外，組織成員透過程序的執行會累積經驗、技巧與訣竅等隱性流程知識。這些隱性知識雖提升了個人的執行績效，但其通常難以留存於組織，容易隨著成員的離去而流失。因此，本研究在提出一個流程知識外顯化與隱性知識分享之架構後，嘗試建立一包含網頁和行動應用程式的知識分享系統─稱之為Knowledge sharing of SOP (簡稱為K2SOP) 並運用於企業SOP的執行。具體而言，K2SOP係以SECI知識創造理論為基礎，再進一步應用CMMI之特徵化框架與多媒體分享工具，協助組織成員顯性化與規格化SOP的執行內容，從而在工作者實際執行流程的過程中，即時地提供導引與流程隱性知識，隨後使其能於執行完畢後給予知識回饋。總體來說，組織得以透過K2SOP的輔助持續地優化SOP，並降低成員間的知識落差，進而提升整體之工作效能。;A successful Standard Operating Procedure (SOP) can both increase a company’s productivity and decrease its cost and effort; nonetheless, the rapid change of business environment results it in outdated. Besides, members can accumulate experience, polish skills and gain know-hows of tacit process knowledge during execution of procedures. Although the usage of tacit knowledge indeed improves members’ work performance of themselves, how to retain it in a company has brought a great deal of discussion since it easily disappears with the turnover of members. Therefore, this research proposed a conceptual framework of externalizing process knowledge and sharing tacit knowledge. In an attempt to realize the proposed concept, this research constructs a web-based and mobile application system, called Knowledge Sharing of SOP (K2SOP) and that can be utilized in the execution of SOP in a company. Specifically, K2SOP is developed on the basis of knowledge creation theory called SECI. Furthermore, with applying characterization framework of CMMI and multi-media sharing tools, K2SOP help members not only externalize and standardize the execution content of SOP, but also provide real-time guidelines and tacit knowledge of the process when they are executing process practically. After finishing the process, members can send knowledge feedbacks about the SOP. Therefore, K2SOP improves the effectiveness of refining SOP, reduces knowledge gap among relative stakeholders and augment the overall work performance.