本研究旨在深入探討一家台灣傳統冷凍肉品貿易企業的案例，以全面了解中小型企業數位轉型的過程，並評估實施 ERP 系統的效益、挑戰和成功因素。為達成研究目標，本研究使用了主要和次要數據作為研究資料來源。主要數據包括與個案公司的三位高層管理者進行深入訪談，次要數據則涵蓋相關文件，如財務報表、產 業報告、學術期刊和文獻。為確保次要數據的有效性並提供全面的案例分析，本研究對公司訪談的內容進行了深入分析，篩選出最具價值的內容作為研究結果的依據。

根據研究結果，個案公司的 ERP 系統實施有助於整合業務流程、提升決策能力和優化庫存管理。研究還發現，個案公司在實施 ERP 系統時面臨了缺乏專業知識 和內部抵制變革等挑戰。因此，企業需要制定全面的數位轉型計劃，透過培訓和教育提升員工的數位技能和知識。

綜上所述，透過與公司的關鍵利害關係人進行訪談，本研究獲得有關數位轉 型和 ERP 對個案公司的實質益處的寶貴見解，更全面地了解 ERP 系統實施如何解決個案公司在庫存管理、採購、財務和人力資源管理等方面的經營挑戰。這些實際案例的研究結果不僅對學術界具有重要貢獻，也將為實踐界提供有價值的建議，以促進中小型企業的數位轉型和 ERP 實施。

The purpose of this research is to thoroughly examine a case of a traditional frozen meat trading company in Taiwan, to gain a comprehensive understanding of the digital transformation process in small and medium-sized enterprises (SMEs), and to assess the benefits, challenges, and success factors of implementing an Enterprise Resource Planning (ERP) system. To achieve the research objectives, primary and secondary data were utilized as research sources. Primary data involved in-depth interviews with three top-level managers of the company, while secondary data included relevant documents such as financial statements, industry reports, academic journals, and literature. To ensure the validity of the secondary data and provide a comprehensive case analysis, this research conducted a thorough analysis of the content from the company interviews, selecting the most valuable information as the basis for the research findings.

According to the research results, the implementation of an ERP system in the company contributes to the integration of business processes, enhances decision-making capabilities, and optimizes inventory management. The research also revealed that the company encountered challenges during the implementation of the ERP system, such as a lack of expertise and internal resistance to change. Therefore, it is essential for businesses to develop comprehensive digital transformation plans and enhance employees' digital skills and knowledge through training and education.

In conclusion, through interviews with key stakeholders of the company, this research has obtained valuable insights into the tangible benefits of digital transformation and ERP for the company, providing a more comprehensive understanding of how the implementation of an ERP system addresses operational challenges in inventory management, procurement, finance, and human resource management. The findings of these practical case studies not only contribute significantly to the academic field but also provide valuable recommendations for the industry, promoting digital transformation and ERP implementation in SMEs.

Table of Contents
THESIS VALIDATION LETTER .......................................................................................................................i ABSTRACT ....................................................................................................................................................... iii
TABLE OF CONTENTS....................................................................................................................................v
TABLE OF FIGURES .......................................................................................................................................vi
TABLE OF TABLES....................................................................................................................................... vii
1. INTRODUCTION ...........................................................................................................................................1
1.1. RESEARCH BACKGROUND ......................................................................................................................... 1
1.2. RESEARCH MOTIVATION...........................................................................................................................3
1.3. RESEARCH PURPOSE.................................................................................................................................. 5
1.4. RESEARCH PROCEDURE............................................................................................................................. 7
2. LITERATURE REVIEW ..............................................................................................................................10
2.1. THE IMPORTANCE & CONTRIBUTION OF SMES IN THE GLOBAL SUPPLY CHAIN ....................................10
2.2. ADVERSE EFFECT OF COVID-19 ON THE GLOBAL MEAT TRADING SUPPLY CHAIN...............................11
2.3. THE DEFINITION OF DIGITAL TRANSFORMATION....................................................................................14
2.4. ENTERPRISE RESOURCE PLANNING (ERP) .............................................................................................. 16
2.4.1. Definition and Evolution of Enterprise Resource Planning (ERP) ................................................ 16
2.4.2. ERP Systems: A Major Factor for SME Success in Contemporary Markets.................................20
2.4.3. CRITICAL SUCCESS FACTORS FOR ERP IMPLEMENTATION ..................................................................22
2.4.4. POTENTIAL RISKS AND CHALLENGES DURING ERP SYSTEM IMPLEMENTATION..................................24
2.5. LITERATURE REVIEW SUMMARY ............................................................................................................26
3. RESEARCH METHODOLOGY...................................................................................................................28
3.1. QUALITATIVE RESEARCH METHOD.........................................................................................................28
3.2. CASE STUDY METHODOLOGY ................................................................................................................. 30
3.2.1. Research Subject ............................................................................................................................32
3.2.2. Research Case Selection.................................................................................................................32
3.3. DATA COLLECTION AND ANALYSIS ........................................................................................................35
3.3.1. Interview with Key Stakeholders ...................................................................................................36
3.3.2. Direct Observation..........................................................................................................................37
3.3.3. Documents and Archival Records..................................................................................................38
4. CASE STUDY ...............................................................................................................................................39
4.1. OVERVIEW OF THE MEAT INDUSTRY.......................................................................................................39
4.2.DIGITAL TRANSFORMATION ROADMAP OF YUAN ZE MEAT PRODUCT...................................................45
4.2.1. Origin..............................................................................................................................................45
4.2.2. Processes of Yuan Ze Meat Product’s Digital Transformation......................................................49
4.3. KEY SUCCESS FACTOR OF YUAN ZE MEAT PRODUCT’S ERP IMPLEMENTATION....................................57
4.4. CHALLENGES FACING YUAN ZE MEAT PRODUCT DURING THE ERP IMPLEMENTATION ........................59
4.5. EXPECTED BENEFITS OF DIGITAL TRANSFORMATION FOR YUAN ZE MEAT PRODUCT ...........................63
5. RESEARCH CONCLUSION AND SUGGESTIONS..................................................................................74
5.1. CONCLUSION OF YUAN ZE MEAT PRODUCT CASE STUDY ......................................................................74
5.2.ACADEMIC IMPLICATIONS AND CONTRIBUTIONS....................................................................................79
5.3. PRACTICAL IMPLICATIONS AND CONTRIBUTIONS ...................................................................................83
5.4.RESEARCH LIMITATIONS.........................................................................................................................84
5.5. RECOMMENDATIONS FOR FUTURE RESEARCHERS ..................................................................................87
REFERENCES................................................................................................................................................... 89 APPENDIX ........................................................................................................................................................ 93

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