論文摘要
現在有許多的公司導入ERP來整合公司舊有的系統與運作模式，然而成效卻往往不如預期，甚至導入失敗。究其原因為何？根據過去的研究，BPR已被廣泛的認定是導入ERP系統之前的必要步驟及其一關鍵成功因素，儘管BPR已被廣為認知應在導入ERP之前實行，但卻缺乏了明確的實證性研究來定義如此的關係。本研究之目的要探索BPR的活動與相對應的ERP系統效益之間的關係。我們使用來自USGAO所提出的BPR通用的評估模式，當作問卷調查中用來評估BPR實行的狀況，在此分為三個面向來討論；而在另一方面，公司實行ERP一定要從建置中獲取利益，因此，由ERP實行所帶來的利益型態被分成五個面向來探討。將本調查問卷郵寄給台灣1000大製造業的MIS管理者，研究結果指出「BPR專案的執行力」影響著ERP系統實行的成功，並且「績效的衡量」與ERP所帶來的五種利益呈正相關。我們期望本研究可以提供一個企業在策略階層上整合BPR活動與ERP系統的準則。

Abstract in English
Many companies have introduced ERP systems for integrating elder systems or operating model, but the benefits were not in expectation, even the introduction was a failure. Why were they failed? According to the pervious researches, BPR has been widely recognized as a required precedent step and a critical successful factor for the EPR implementation. Though it is well recognized that BPR should be implemented prior to the introduction of ERP, there is a lack of insightful empirical study to define such relations. The objective of this research is to explore the relationship between BPR activities and the corresponding ERP benefits. The generic BPR process assessment framework from US Government Accountability Office was used as the survey instrument to assess the implementation of BPR. This instrument was divided into three dimensions. On the other hand, companies implementing ERP systems must expect to benefit from the installation. Therefore, the types of benefits coming from ERP implementation are classified into five dimensions. A survey questionnaire was mailed to MIS managers of top 1000 manufacturers in Taiwan. The results indicate that BPR project execution influences the success of ERP implementation and the performance measures are positively correlated with all of the five ERP benefits. We expect that this research could provide the guidance for integrating BPR activities into an ERP system at the strategic level.

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