面對全球化競爭的微利的時代，企業時刻面臨『時間與速度的競賽』的考驗，因此，企業想要在此賽局中勝出必須適當的運用策略來建構一套資訊系統，透過資訊系統來全面整合企業流程，經由資訊科技的協助方能將組織的行銷、研發、生產、財務、人事業務活動做最適當的配置與管理。

企業策略須經由企業流程用來實現，然而，即使有良好的策略，策略本身不能保證能有效的執行，企業必須持續改善會影響企業策略達成目標之關鍵流程問題，方能保證企業策略的有效執行，否則，在接單組裝的營運模式下，企業在行銷、研發、生產、物料、財務的流程都將遭遇問題，在行銷流程方面不準確銷售預測，又須接受客戶的緊急訂單，造成多個關連流程的問題，譬如，（1）緊急訂單可能無法如期交貨而影響出貨作業流程，（2）緊急訂單必須插單生產，造成生產計劃變動過大，使的生產計劃流程難以執行，（3）緊急訂單造成採購的前置時間不足，使的廠商無法如期交貨而影響採購作業流程。

在研發方面有不當的作業流程，使的相關部門無法即時參與協同作業，造成開發的時間延遲，影響量產接單的時程。製造、品管部門錯誤的使用舊的作業標準版本，造成生產錯誤而影響生產流程，頻繁的工程變更又造成許多的呆料廢料，增加企業的材料成本而影響庫存管理流程。

材料庫存不準確的作業流程，造成缺料而影響生產領料、缺料導致與其它多個關連流程的問題，譬如，（1）為了避免因缺料而造成停工待料，生管只好變更生產計劃而影響生產計劃流程，（2）材料庫存不準確造成物料需求與請購作業的錯誤而影響物料需求與請購流程，（3）材料庫存不準確造成成本計算錯誤而影響成本計算流程，生產成本錯誤造成業務報價錯誤而影響到報價作業，由此可知企業流程之間彼此是交互影響，上游的流程的產出(Output)是提供給下游流程輸入(Input)使用，因此必須視所有流程為一體，並以跨部門、跨組織的角度去改善企業流程。

本研究的主旨是利用企業系統規劃方法建構企業資訊系統與改善企業流程，以有效統合行銷、研發、生產、人力資源、財務活動，進而達到降低營運成本，提升市場地位，創造『持續性的競爭優勢』。

Facing global competition in this era of thin profit margins, an enterprise is always challenged by the race between time and speed. To win this race, an enterprise must properly deploy strategies to construct a set of information systems. By using information systems, business processes can be fully integrated and implemented. Information science enables an organization to appropriately deploy and manage business processes of sales and marketing, research and development, manufacturing, finance, and human resources.

Business strategy is realized by business processes. However, good business strategies do not guarantee business performance unless they are effectively executed. To ensure effective execution of business strategies, an enterprise must constantly improve business processes that affect achieving strategic goals. Under the operating model of assembly-to-order, business processes including sales and marketing, research and development, manufacturing, material, and finance will run into a host of issues without effective execution of business strategy. In the sales process, unreliable sales forecasts and the need to accept customers’ rush orders causes several issues interconnected many issues interconnected to other business processes. For example, (1) Rush order may not be shipped on time, affecting the goods shipping process, (2) Rush order often need to be filled by breaking into the production schedule, resulting in difficulty executing the significantly altered production plans, in turn affecting manufacturing scheduling, and (3) Rush order create insufficient lead time for purchasing such that the material supplier fails to ship goods on time, which affects procurement process.

In the research and development process, inadequate operating procedures make it difficult for involved departments to promptly collaborate in product development. This leads to delay in product development, which affects timeliness of receiving orders. Manufacturing and quality assurance departments mistakenly use outdated version of the standard operating procedures leading to production errors, affecting the manufacturing process. Frequent engineering changes also result in a great deal of scrap or slow moving materials leading to increased material costs, which affect inventory control process.

In the material inventory process, unreliable inventory management causes shortage of raw materials. Raw material shortage and unreliable inventory create many issues interconnected to other business processes. For example, (1) to avoid shutting down manufacturing by raw material shortage, production control cannot help but change production schedule, which affects the manufacturing scheduling process, (2) unreliable inventory leads to error in material requirement plans, which affects the material requirement planning process, (3) unreliable inventory leads to mistakes in cost estimate, which affects the cost accounting process. Production cost mistake causes quotation error, which affects the quotation process. Hence, business processes are interconnected. Output from an upstream process provides input to a downstream process. Therefore, business processes should be treated as an integral system and utilize to improve business processes regardless of department and organization boundaries,

The objective of this study is to construct business information systems in order to improve business processes and coordinate sales, research and development, manufacturing, human resources, and finance activities by utilizing a business system planning. By achieving this objective, an enterprise will lower operating costs, enhance market position, and create long lasting competitive advantages。

中文文獻

1. 吳宗璠和謝清佳，”資訊管理理論與實務”，台北，智勝書局，民國90年。
2. 林榮和，“銀行信用卡工作流程整體規劃模式”，國立臺北科技大學商業自動管理研究所，民國89年。
3. 許有志，“公務單位元工程管理網路化系統之流程研究-以內政部營建署為例”，國立中央大學土木工程研究所，民國90年。
4. 常岐德，高宗正，”臺北捷運工程管理資訊系統發展與沿革”，《捷運技術半年刊》，第32期。
5. 耿伯文, 黃怡瑾“電腦科技對企業作業流程與組織績效的影響之研究”, http://www.ios.sinica.edu.tw/pages/seminar/infotec2/info2-6.htm。
6. 陳獻義，”企業流程管理與改善”，SGS Taiwan Ltd.，年國91年。
7. 聯茂森，”企業導入商業流程管理系統之個案研究”，國立台灣科技大學資訊管理研究所，民國95年，pp12-20。
8. 徐純慧，游建榮，喩琬真， ”平衡計分卡運用於IC智慧卡業者策略管理之研究”，國立台北大學企業管理學系，pp5-7。
9. 王恆毅，”運用企業流程再設計觀念於產品資料管理系統之導入-以A公司為例”，國立台灣科技大學工業管理系EMBA，pp12-15，民國94。
10. Michael Hammer & James Champy 著， 楊又幼蘭譯，“改造企業：再生策略的籃本”，臺北：年頓出版社，民國83年。
11. 鄭澄洋,吳華麟,將憶芳,陳桂貞, ”企業流程在造(BPR)與案例討論”，2003 電子商務與數位生活研討會,pp2549-2550。
12. 王恆毅，”運用企業流程再設計觀念於產品資料管理系統之導入-以A公司為例”，國立台灣科技大學工業管理系EMBA，pp.46-50，民國94。
13. 羅樹堂，”設備保養之績效評估改善”， 國立台灣科技大學自動化及控制研究所，pp37-39，民國94年。
14. 104人力銀行，http://www.104info.com.tw/comp/4679663000.htm
15. 陳銘崑，廖一青，”OEM接單型態下電子化協同設計參考模式之研究”, Journal of Chinese Institude of Industrial Engineers, Vol, 21,No.4, pp.395-408, 2004。
16. 王偉任, 陳啟政“以績效指標作為新產品開發流程再造之探討-多重個案研究”, 國立屏東科技大學企業管理所。

英文文獻

17. IBM, ”Business System Planning-Information System Planning Guide”,1981。
18. R. Tenner, Irving J. DeToro, ”Process Redesign: The Implementation Guide for Managers”, Addison Wesley Longman, Inc，1997，pp57-64.
19. Michael E.Porter, ”Competitive Advantage: Creating and Sustaining Superior Performance”, New York, Simon & Schuster Inc, 1985, pp166-172.
20. Robert S. Kaplan and David P. Norton. “The Balanced Scorecard: Translating Strategy into Action”, 1996.
21. Robert S. Kaplan and David P. Norton. “Strategy Maps: Converting Intangible Assets Into Tangible Outcomes”，2003.
22. APQC (The American Productivity and Quality Center),”APQC Process classification framework”, 2004.
23. R. Tenner, Irving J. DeToro, ”Process Redesign: The Implementation Guide for Managers”, Addison Wesley Longman, Inc, 1997, pp.75-84.
24. Rummler, Geary A. and Alan P. Brache Improving Performance: How to manage the white space on the organization Chart 2nd cd., John Wiley & Sons, New York, 2004.
25. Hammer, Michael, 1990, “Reengineering Work: Don‘ Automate, Obliterate,” Harvard Business Review , pp.104-112.
26. Michael Hammer & James Champy , “Reengineering the Corporation- A Manifesto for Business Revolution,” Nicholas Brealey Publishing Limited, 1993.
27. Davenport, Thomas H., , ”Process Innovation: Reengineering Work through Information Technology,” Boston: Harvard Business School Press,1993.
28. Raymond L. Manganelli and Mark M. Klein, “The Reengineering Handbook: A step-by-step guide to business transformation”, AMacom, New York, 1994.
29. Harmon, Paul “Reengineering the order fulfillment process in supply chain network”, international Journal of Flexible Manufacturing Systems, Vol.10, No.3, July 2003, pp.197-229.
30. Grover, V., Jeong, S.R., Kettinger, W.J. and Ten, J.T. “The Implementation of Business process Reengineering”, Journal of Management Information Systems, 1995, pp.109-144.
31. Duffy, Grace,“Quality From Scratch: A Model for Small Business”,
http://www.asq.org/learn-about-quality/small-business/library/articles.html, 2004, pp.30.
32. Paul Harmon,“Business Process Change”, San Francisco, Morgan Kaufmann, 2003 ,pp.136-137