本研究採用Hammer（1990）所提出企業流程再造理論及個案研究法，探討企業 導入ERP 系統時有無進行BPR 其各項流程之差異及其所產生之效益。此外，在調查 個案公司導入ERP 並進行BPR 之效益上，本研究採用Kaplan and Norton（1992）所 提出的平衡計分卡概念設計問卷，並將績效衡量指標區分成「成本、品質、服務、速 度」四類。問卷結果顯示，在個案公司導入ERP 並進行BPR 之效益上，若以平衡計 分卡四大構面分析，效益最高者為內部流程構面，而顧客構面的效益則最低。在構面之各衡量指標上，最大的效益是在「速度」上，其中以「加速資訊回應」指標的效益最高。

Based on the theory of business process reengineering (BPR) proposed by Hammer (1990) and a case study methodology, this study explored the differences among various business processes to determine the benefits derived from businesses that conduct BPR when implementing enterprise resource planning (ERP). Moreover, this study designed a questionnaire based on the balanced scorecard method proposed by Kaplan and Norton (1992), and divided the performance indicators into the four categories of cost, quality, service, and speed, to explore the benefits of businesses applying BPR in ERP implementation. The results obtained from the questionnaire showed that based on the balanced scorecard approach - which was used to estimate the benefits derived by businesses that conducted BPR when implementing ERP - the perspective of internal procedure registered the highest benefits, and the perspective of customer showed the lowest benefits. For the analysis results of the four categories, the highest benefits were exhibited in the category of “speed”; in this category, the indicator of “accelerating information response” acquired the highest benefits.