近年來，配電盤產業存在許多挑戰與發展的不確定因素，主要是因為國內投資市場的低迷，連帶影響用電需求，使得原先萎縮的內需市場，競爭更加的激烈。面臨這項挑戰，企業無不思考從中尋求任何機會，以提升自身的競爭優勢。配電盤產業中的高度客製化，在傳統中被視為產業競爭優勢的特點，如今卻視為發展競爭優勢與改善流程的一大阻礙。
本研究的主題為配電盤產業運用企業流程再造的方式，提升自身的經營績效，以達到永續經營的目標。本研究回顧了學者們對於企業流程再造的定義，從中找出其相同特點，藉由深入分析個案G公司的發展現況與其生產作業流程，運用Michael Hammer (1993)所提出的流程再造管理方法，遵循Grover (1995)的三項再造原則，將核心的生產製造流程，透過診斷流程、重新改造流程，完成生產線上的標準化、專業分工，將生產線上的操作技術需求門檻降低，使得產線對於市場需求反應更加快速，達成縮短了客戶訂單交期的企業目標，並且使得企業營收有大幅度的增加，在競爭激烈的市場中佔有一席之地。
本研究針對個案G公司流程再造後，提出相對應的建議，管理者必須更謹慎的評估新流程所帶來的績效，並且不斷追蹤改善。對於部門衝突建議設立企業內部控制部門，進行整體企業人員的訓練，以利新流程的導入。此外，本研究因採用個案研究方法，使得研究結果並不能夠完全適用於其他情況，未來希望能夠利用量化的方式，將研究結果產生出更高適用性的管理方法，以便其他產業能夠參考運用。

There are a variety of uncertainties about the challenge and development existing in the industry of distribution pannel board in recent years, mainly because of the sluggish domestic investment market, which reduces the demands for electricity, making the competition in the already shrinking domestic market even more intense. In the face of this challenge, enterprises invariably think about how to seek any opportunity to improve their own competitive advantages. Once regarded as the highlight in the traditional competition, the high degree of customization is now seen as a big obstacle to the development of competitive advantage and improvement of process.
The theme of this study is how the industry of distribution panel board adopts the business process reengineering to improve the business performance and achieve the goal of sustainable operation. This study reviewed the definition of business process reengineering made by scholars, and found out the characteristics in common. In this study, the development of G company and its production process are analyzed deeply, the method of business process reengineering proposed by Michael Hammer (1993) is adopted, and the three principles of reengineering proposed by Grover (1995) are abided by, in order to implement the standardization and specialization of work into the core production process through the diagnostic process and reengineering process, thus lowering the threshold of handling techniques requirement in the production line. By doing so, the production line can respond faster to the market demands, which helps the enterprise achieve the goal of shortening the delivery of customers’ order, dramatically lifting the enterprise’s revenue, and winning a place on the intensely-competed market.
The study, targeted at the business process reengineering carried out by G company, put forwards the corresponding suggestions. The management must evaluate the effects brought up by the new process more carefully, and continue to seek improvement. For the conflict within the department, the study suggests the set-up of internal control department responsible for training employees in the enterprise to facilitate the import of new process. Besides, the results of this study fail to completely apply to other situations, because the study adopts the method of case study. The use of quantitative method is expected to be employed in the future, in order to make the research results yield highly applicable methods of management, so as to provide reference for other industries.

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