本個案描述A公司的資訊部中階管理人Iris，憑著自己的對工作的執著與未來的憧憬，期望資訊人員所開發出的應用程式或維護的系統，能夠真正貼近使用者的需求，並且能和企業目標站在同一陣線，讓企業內有限的資源，得以妥善的分配與利用，替企業創造出最大價值。故在經歷了一段ERP系統的評選過程後，發現到一些問題，期望藉由ERP系統提前更換準備的提案得以解決。
　　然而，不同產業ERP的實務運作與功能並不盡相同，本個案雖以IC設計公司為例，但並非針對高科技半導體產業的ERP來探究，而是以個案公司資訊單位的角度，在面臨ERP系統老舊必須更替的抉擇，探討ERP更替所面臨的各種問題，並嘗試在過去其他系統導入與維護的實務經驗裡，找出作業上的瑕疵，探索出可依循的模式或結構化的檢核機制，讓系統導入後發揮出最大效益。
　　故於教學建議中，先從資訊系統成功模式來分析資訊系統的成效，並藉由資源規劃與專案規劃的程序，模擬解決個案公司未來系統導入的實體呈現。進一步綜觀有那些風險存在，是否能透過前述科學化的ERP導入方式，在縝密的規劃和風險評估後，讓導入後的ERP系統能夠發揮原本應有的效益。最後，ERP系統的更新有可能是企業重大轉變的契機，也可能是內部的失控的亂源，要怎樣因應此變化，則採用變革理論來說明。

This case describes the Department of Information System of the Company A mid-level manager Iris, by her own dedication to the work and vision of the future, expect the information developed application or system maintenance can be really close to the needs of the users. Moreover, business goals on the same side, so that the limited resources of the enterprise, to be the proper distribution and utilization, to create the greatest value for the enterprise. Therefore, the period of ERP system selection process and found some problems, proposal prepared in advance by the ERP system replacement solved.
But the angle of the case company information department in the face of the ERP system must be explored the various problems faced by the ERP replacement. And try to find defects on the job practical experience in the implement and maintenance of other systems in the past, find out the pattern or structure of the checking mechanism, allowing the system to obtain maximum benefit from practice.
Therefore, in teaching notes, starting with the successful model of the information system to analyze the effectiveness of the information system and by resource planning and project planning process simulation to solve the case company system implement. Looking further those risks, whether ERP implementation through the aforementioned scientific way, after careful planning and risk assessment, so that after the introduction of the ERP system is able to play the original due benefits. Finally, the update of the ERP system may be a significant change in the corporate opportunity, it may be out of control of the internal source of chaos, how in response to this change, the theory of change management to illustrate.

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網站部分
1. 中華企業資源規劃學會「天下雜誌1000大企業使用ERP系統調查」(2013) http://www.erp.shu.edu.tw/1000/index_all.html
2. 台灣趨勢研究「半導體製造業發展趨勢」(2013) http://www.twtrend.com/upload/shares/a_13294711780.pdf
3. 華視網路新聞「IC設計 M型走向的憂慮」(2013) http://news.cts.com.tw/udn/money/201202/201202190939759.html
4. Association for Information Systems「Design Science Research in Information Systems」(2013) http://desrist.org/design-research-in-information-systems/
5. IEK產業情報網「2010年全球前三大之台灣產業/產品-IC設計」(2012) http://ieknet.iek.org.tw/BookView.do?domain=2&rptidno=181905394
6. Oracle AIM (Application Implementation Methodology)(2013) http://moonsoft.itpub.net/post/15182/233663