本研究個案討論之C公司為半導體產業，主要產品及服務為提供半導體產業測試所需之介面卡。故秉持「技術領先、滿足客戶、創造盈餘、照顧員工」之經營理念，朝向切實掌握新世代產品需求的發展方向，提前投入研發資源以確保領先同業之優勢，期待能提高獲利。 半導體產業近年來因主要市場飽和而成長趨緩。C公司和同業領先者一樣，積極追求其他新興應用領域以找尋新的成長商機。C公司因此提前投入大量研發資源，以維持技術領先。但是，卻發現無法有效控管預算支出，造成無可避免的浪費。 本研究即針對C公司透過採購作業流程之研發專案預算管控機制導入做分析探討，透過資訊單位的ERP系統（Enterprise Resource Planning），結合企業流程再造（Business Process Re-engineering）及整合現有電子簽核平台應用系統，提出導入流程改善以有效控管研發專案預算之解決方案。 ;Company C is a semiconductor manufacturer. Its main products and services are the interface cards required for the testing of the semiconductor industry. The company philosophy is “Leading in technology, satisfying customers, creating surpluses, and taking care of employees.” As such, the company strives to satisfy market demand by conducting research and development anticipating future requirements to create new generation products in advance, in order to maintain competiveness and increase profit margins. In recent years, due to saturation of major markets, the semiconductor industry has faced with a marked deceleration in growth. Company C is among the leading companies which actively pursue emerging applications to create growth opportunities. Company C thus invests in substantial R&D resources in advance, in order to maintain technological leadership. However, it discovered that it was unable to effectively control its budget, and inevitably results in wastes. This study attempts to look into the problem of R&D project budget control system for procurement operations. An improvement solution is proposed introducing process changes based on the concept of Business Process Re-engineering, and incorporating existing Enterprise Resource Planning (ERP), and electronic workflow and sign-offs.
