企業流程之良寙連繫著組織在經營上能否創造利潤與競爭力的重要關鍵。全球化市場的改變成為一個趨勢,其代表持續改善企業流程是明確及必要的需求。既然企業流程為組織成功的主要?皏菕A資訊技術著重於流程管理和提升已然成為協助組織達成其企業願景及提升競爭優勢的最佳選擇。 目前所使用的ERP系統之特質為企業為一即時交易系統,系統本身具有流程管理之作業。但在實務上企業可能有其他企業流程管理的需求,卻未必全然可由ERP系統所管理或取代。 本研究主要目的在探討台灣企業在導入ERP系統後,以採購循環之內部控制為基準點,探討: 一. 確認企業是否可透過導入企業資源規劃系統,強化其內部控制之控制點 二. 在導入企業資源規劃後,在工作流程管理上對內部控制制度之影響 三. 以內部控制點為基準,判別其差異性 本研究將運用探索性研究,採用「個案深度訪談法」,經由個案的深度訪談,以找出國內企業使用ERP或WfMS在採購循環之內部控制點上之應用狀況與差異性。
New economies and global markets with their accompanying intense competition has generated the need for organizations to develop and adopt new working models and infrastructures. Most companies have recognized the need for business process reorganization and vigilant management to increase efficiency and to survive intense competition. Information systems have been a widely adopted solution to support process redesign and management. In particular, two classes of systems have distinguished themselves: Workflow Management Systems (WfMSs) and Enterprise Resource Planning (ERP) systems. Both solutions focus on the automation of business processes, data transfer, and information sharing across the organization. While the targeted problems are the same, the technological approach and features of each solution are distinct. It is, therefore, important to discern the advantages and limitations of each system. The study probe for the result after ERP impleteation in Taiwan enterprise, base on internal control of purchase cycle: 1. Enterprise can intensify control point of internal control 2. The influence on workflow management in internal control 3. Base on the internal control, to differentiate the differnece