企業導入企業資源規劃（Enterprise Resource Planning, ERP）系統的規模龐大、程序冗長，時常伴隨組織程序再造與作業流程的改變，對組織帶來極大的衝擊，因此如何成功導入ERP系統，且對各導入階段過程的瞭解，已是近年來產學探討的重要議題。另一方面，學者認為將程序理論應用於ERP系統導入的個案研究，更能深入瞭解個案的意涵。
　　本研究為了能深入瞭解ERP導入過程各階段結果與影響因素，故採用個案研究法，以資訊電子製造業之四個案公司為研究對象，進行個案研究。此外，輔以程序理論為基礎，利用探討導入過程、外在影響因素、必要條件三要素之互動，瞭解個案ERP導入過程，並以模態比對法進行實證分析。
　　研究結果顯示，ERP系統導入過程可區分為方案許可、專案執行、調整整頓、運作維護四階段，各導入階段的可能結果為成功進入下一階段、或因該階段受外部因素或組織內部問題影響而造成程序損失，貽誤下一階段、或停滯於該階段。本研究亦發現，各階段導入成功結果的必要條件有所不同，各階段導入階段成功必要條件如文末所述。
　　依據個案的經驗可知，方案許可階段的失敗主要導因於評估不夠完善，忽略採用系統的適域性問題；所選擇之顧問因語言隔閡，甚或經驗不足影響導入工作。專案執行階段失敗的主因在於第一階段錯誤的決策所造成，而其他組織外部影響因素，主要來自於可選擇的顧問公司有限，及顧問公司將系統開發工作外包，導致系統品質不佳，造成日後人力及資源上的浪費。

The Implementation of an ERP system is an extensive, lengthy and costly process, and causes massive changes. Although companies spend millions of dollars on ERP packages, some implementations have ended in failure resulted from ineffective management. Otherwise, The researchers think that studies based on a process theory approach, are useful for understanding and explaining the ERP experiences of organizations. The results are obtained from four cases. Research findings confirmed that the phase of implementation consists of 4 phases: chartering, project, shakedown, and phase of onward and upward. Each phase may have one of these three outcomes: success and into next phase, process loss resulted from external factor or internal problem affects next phase, and stand. One of the findings shows that, necessary conditions are different in each phase. Further more, this research discusses the necessary conditions and external factors of each phase.

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