在全球化的市場環境中，企業面對激烈競爭，必須快速適應市場的變動。許多企業導入企業資源規劃系統（ERP）以整合資訊和提升反應速度。然而，ERP導入過程漫長且資源密集，特別是在需求變更超出系統彈性時，對企業營運產生深遠影響。
本研究以某電子業上游原料供應商A公司為例，透過質性研究方法，探討動態需求變更的成因及其對ERP導入的影響，並運用營運模型和策略校準模型進行深入分析。
研究發現，A公司面臨三大挑戰：使用者抗拒、帳務延遲與管理疑慮及系統開發延宕。為應對這些挑戰，A公司提升使用者操作意願、開發管理工具、整合內部流程，提升營運效率和決策能力。
本研究為企業在ERP導入各階段面臨的挑戰提供了學術和實務經驗，以期提升ERP導入的成功率，並助其獲得持久的競爭優勢。

Nowadays, companies often apply Enterprise Resource Planning (ERP) systems in competitive global markets to integrate information and improve responsiveness. However, ERP implementation can be resource-consuming and challenging, especially when requirement changes exceed system flexibility, impacting enterprise daily operations.
This study conducts qualitative research on Company A, an upstream raw material supplier in the electronics industry, to explore the causes of dynamic demand changes and their impacts on ERP implementation. The study employs Operations Model and Strategic Alignment Model for analysis.
Company A has addressed these challenges by increasing user engagement, improving management tools, and integrating internal processes to boost operational efficiency and decision-making capabilities.
The study aims to offer insights into improving the success rate of ERP implementations and achieving sustainable competitive advantage.

論文審定書 i
誌謝 ii
摘要 iii
Abstract iv
目錄 v
圖次 vii
表次 viii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究方法與架構 5
第二章 文獻探討 6
第一節 ERP的演進 6
第二節 營運模型 8
第三節 動態需求變更的概念與原因 11
第四節 動態需求變更對ERP導入的影響 11
第五節 系統彈性 13
第六節 策略校準模型 14
第七節 企業流程再造 16
第三章 研究方法 18
第一節 研究方法與流程 18
第二節 研究步驟 18
第三節 研究對象與範圍 20
第四節 資料蒐集 22
第五節 訪談對象 22
第四章 個案分析與討論 24
第一節 動態需求變更產生之原因 24
第二節 動態需求變更對於公司營運及ERP導入所造成的衝擊 33
第三節 公司為因應衝擊採取的對策 41
第四節 各種對策的優缺點、成效及面臨挑戰 45
第五章 結論 48
第一節 研究結論 48
第二節 實務建議 49
第三節 研究貢獻 50
第四節 研究限制及未來研究方向 50
參考文獻 52
中文文獻 52
英文文獻 53

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