企業資源規劃系統(Enterprise Resource Planning System；ERP System)的導入為現代企業資訊化所必備的要件之一，ERP系統具有支援公司內部營運作業的功能。然而ERP系統的導入不但價格昂貴，且研究顯示有大多數的ERP系統導入專案執行是不成功的，造成了時間與資源上的浪費。
故本研究採用個案研討的方式，探討ERP系統導入時所需具備的關鍵因素；並以資源基礎觀點來檢索個案公司導入ERP系統的實際步驟，探討個案公司本身所具有的資源與能力，何者能成為導入系統的關鍵因素，協助企業提高系統導入順利的機率，同時也探討ERP系統的導入，能為企業產生何種產生競爭優勢的資源與能力。本研究並提出以下兩點結論。
1. 個案公司本身之資源與能力確實能成為ERP系統導入之關鍵因素。
2. 個案公司本身之準備與外部顧問公司的協助圍相當重要的關鍵因素，因此關鍵因素除了企業本身的資源與能力，同時也包含外部的各項助力。

The implementation of enterprise resource system (ERP) is becoming a critical factor of informatization to modern enterprise. ERP system could support the operation within company. However, the implementations of ERP system cost too much to some company, and most research indicate that most ERP system implementation project end up in failure, and result in waste of time and resource.
This study investigated a case study approach to research the critical success factor of ERP system implementation; and inspect the progress of ERP system implementation with Resource Based View (RBV) to understand what kinds of resource and capability could become the critical success factor. This study also investigated what kind of resource and capability would come out from the implementation of ERP system. Therefore, this study indicates two results.
1. The resources and capability of case play a significant rule in the implementation process of ERP system.
2. The preparation of case and the support of consultant company also play significant rule in the implementation process of ERP system. The result indicates that the critical success factor of ERP system implementation include both inner resources and outer support.

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