在全球運籌的企業競爭環境下，企業內部資源必須達到分配最佳化，企業的經營模式以達到價值最大化為目標。因此，企業內部導入企業資源規劃系統（ERP System）成為企業資源整合的最佳工具，結合網際網路提供專業資訊服務，簡化企業整體運作流程並提升競爭優勢。然而，從導入ERP系統專案成立直到系統上線，對企業而言是一系列複雜的企業流程再造活動，不論是在成本負擔上或者是經營管理的變革，對企業體都可能帶來不可預期的衝擊，因而企業在導入ERP System時遭受諸多困境，甚至最後面臨失敗的命運。本文以個案研究為重心，透過解析個案公司導入ERP系統的情境與程式，從過程中尋找失敗問題，利用特性要因圖（Cause and Effect Diagram，又稱魚骨圖）分析方式，進一步瞭解企業導入ERP System失敗的根本因素，以提供企業在導入系統時的參考，本文研究結果發現，系統導入失敗的主要原因大致可分為：系統整合、專案管理、財務預算、組織管理以及風險評估問題等五大要因。

In the competitive business environment of global logistics, corporate internal resources must meet allocation optimization and the goal of corporate business model is to achieve value maximization. Therefore, the introduction of the enterprise resources planning (ERP system) becomes the best tool for corporate resources integration. The ERP provides professional IT services, simplifies entire corporate processes and promotes competitive advantages by integrating with the Internet. However, it is a series of complex business process reengineering (BPR) activities for the company from introducing and finishing the project-setup of ERP to online operation. The company faces unexpected impact either on costs or the changes of the management. The company may encounter many difficulties or even failure in introducing ERP system. This paper analyzes a company’s situation and procedures of ERP introduction and hopes to look for its failures from the processes. The authors use the Cause and Effect Diagram (also known as the Fishbone Diagram) to further understand the fundamental causes of the failure of ERP introduction for the references of the corporations. The findings of the present study reveal that the main reasons causing failure of ERP introduction are the issues of systems integration, project management, financial budgeting, organization management, and risks assessment.