現今關於ERP軟體的議題,無論在實務界的討論,或是在學術界的研究,探討的方向大多為廠商或客戶於ERP導入前、中、後的活動,或是相關廠商與客戶的互動等,鮮少以中小企業的角度,來探討特定開放原始碼ERP公司與商用軟體ERP大廠中小企業事業單位之經營模式結構。本研究以紮根理論搭配個案研究法,以Compiere Inc.與SAP B1事業單位作為研究對象並比較其經營模式結構,發現 (1) Compiere Inc.使客戶能付出較少的成本與較低的變革;SAP B1事業單位則主張企業流程再造, (2) Compiere Inc.藉由社群支援技術、運用互補性廠商擴增軟體安裝數量以增加獲利潛力;SAP B1事業單位則主要藉由事業夥伴的貢獻增加收入, (3) 雙方已有互相學習對方產業之經營模式的狀況出現;Compiere Inc.採用一般商業軟體ERP大廠之事業夥伴方案;SAP B1事業單位則在其軟體上採用部分的開放原始碼概念 (4) SAP B1事業單位之合作環境,在均等條件上尚有探討的空間。本研究藉由分析兩者之經營模式結構,提供業界新的思維與提升競爭優勢的方向,以及作為學界未來相關研究之參考。 Nowadays, most of the discussions in ERP software are related to the issues in software implementation, or interaction between the company and customers. There are very few research been conducted to study the business model structure in the SME area for 1) open source ERP companies and 2) commercial ERP software companies’ SME business unit. By using grounded theory and case study qualitative research method, this research analyses and compare the business model structure of Compiere Inc. and SAP B1 business unit. we found that 1) Compiere Inc. is able to reduce customer’s cost and less reengineering required, while SAP B1 business unit claims for BRP for the customer. 2) Compiere Inc. has strengthened its product and revenue through collaboration with communities, on the other hand, main source of revenue for SAP B1 business unit rely on its partners. 3) There has been imitation of each other’s business model between Compiere Inc. and SAP B1 business unit. Compiere Inc. has adopted partnership strategy of commercial ERP companies, while SAP B1 business unit has released some of its software codes. 4) The status and relationship between SAP B1 business unit and its partners is still requires studies. By analyzing the business model structure of Compiere Inc. and SAP B1 business unit, this research intend to provide new thinking perspectives and direction for software companies to improve their competitive advantage, and to provide referential material for future’s academic research.