近年來，企業競爭日益激烈，資訊科技的運用已成為企業或組織突破經營瓶頸之主要利器和獲取營運優勢之策略性工具，且隨著網際網路及雲端運算的興起與資通訊科技的發達，改變了市場競爭環境，傳統的經營模式已無法應付快速變遷的環境。因此，企業在面對新的挑戰時，必須思考如何提昇企業整體營運力，以保持營運競爭優勢。為因應此種改變，運用資訊科技如何提昇企業營運力是企業刻不容緩的課題。
許多文獻指出，資訊科技具有達到提昇企業營運力的強大潛力，然而大部分的文獻對於運用資訊科技如何達到提昇企業營運力，較少提供具體個案分析與實務行動之探討，大多為抽象概念模型，且相關的個案實證較缺乏。
本論文期望透過資源管理觀點做為基礎研究架構，來探討企業如何應用資訊科技以達到企業營運力之提昇，並以個案公司作為研究的對象，觀察其在 E 化、M 化和 U 化各階段，如何經由資源管理來達到運用資訊科技之槓桿效果以構建相關的企業營運力，以及各階段企業營運力的特色。
透過本論文之研究發現企業營運力隨資訊科技之演進而逐漸累積，E 化階段為個案公司之資訊部門構建了部署 IT 營運力，M 化階段為企業流程構建了敏捷回應營運力，U 化階段則擴大到構建整個企業具雲端延展營運力，這些一系列的發展歷程係循序漸進地，並非一步到位，可供其他組織或企業對於應用資訊科技如何來提昇企業營運力之參考。

In recent years, the competition in the enterprise has become increasingly intense. The use of information technology is now a sharp weapon for business to break through the bottleneck and a strategic tool to obtain operational advantages. Due to the rise of Internet, cloud computing, and information technology, the market environment has been changed. The traditional business model has turned out to be unable to cope with the rapidly changing environment. Therefore, they must consider how to enhance their overall working force in order to maintain the operation of competitive advantage. In response to such a change, how to enhance the use of information technology enterprise operations force is the pressing issue of the enterprise.
Many studies pointed out that information technology has a strong potential to achieve the improvement of business force. However, when a search was done on the existing documents, I found that most of them lack case-by-case analyses and practical approaches to action. Many are merely abstraction models.
This study, from the perspective of resource management, expects to discuss how an organization enhanced their business operating force through information technology. I set Case Company as my research target, observing how they achieve the leverage, effect of the use of information technology to build enterprise operating force, the feature of various stages of business operations force and the effect to the environmental capacity, by the way of resource management in “E, M and U” phases.
The result found that business operations force gradually accumulated with the evolution of information technology. E phase is the operational force of the IT department to build the deployment of IT operations force; M phase is business process build agile response operations force; U phase is expansion to build the entire enterprise with cloud extension of the working force. However, this process can not happen overnight and must be done by stages. It’s available to other organizations or enterprises as a reference to facilitate business operations through information technology.

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網站：
1.劉哲銘（2006），『M 化的下一個進程－U 化企業』，7 月 31 日，iThome 技術專
題，http://www.ithome.com.tw/itadm/article.php?c=38459