企業資源規劃(ERP)是過去幾年中由許多企業在作為營運平台應用的整合軟體系統。然而,根據Panorama Consulting(2015)一項調查,ERP系統實施的失敗率相對較高,主要是因為實施成本高,實施時間長,實施團隊能力不足,流程出問題,抵制變革和培訓不足。本文提出了以價值工程(VE)為基礎的框架,結合了系統動力學(SD)方法,TRIZ,田口方法和品質機能展開(QFD),為次世代工業導入ERP系統參考。在本框架內,VE是一種系統化決策選擇工具,採功能導向的方法,而SD可以根據所產生的更佳決策備選方案來模擬可能的結果,TRIZ可以遵循發明規則來開創創新的方法,而QFD可以整合客戶的需求與技術要求,田口方法可以選擇合適的組合替代方案,以便為ERP導入找到一個合適的戰略決策。所提出的方法應用於製造業中的SAP ERP實施案例。應用案例成果顯示,該方法可以獲取正面的結果,使導入ERP系統有高附加價值的產出。;The Enterprise Resource Planning (ERP) system is an integrated software package applied by many enterprises as an operation′s platform over the past years. However, according to an industrial survey by Panorama Consulting (2015), the failure rate of ERP system implementation is relatively high because of high implementation cost and long implementation time, incapable implementation teams, process misfits, resistance to change and inadequate training. This paper proposes a Value Engineering (VE)-based framework that combines the System Dynamics (SD) method, TRIZ, Taguchi method, and Quality Function Deployment (QFD) to support implementation of ERP systems for next generation industry. Within the framework, VE is a systematic, functionally oriented method for generating decision alternatives, whereas SD can simulate the possible outcomes in terms of the generated decision alternatives, TRIZ can follow the invention rules to create innovative methods, while QFD can get outcome concerning with customer’s needs as well as the technical requirements, Taguchi can select suitable combination alternatives so that an utmost strategic decision on the ERP implementation can be evaluated and selected. The proposed method is applied to an SAP ERP implementation case in the manufacturing industry. The application case shows that the method can achieve a positive result indicating the high value-added output of ERP systems implementation.