現今組織經營的外部環境正不斷地改變，支援組織運作的科技更是一日千里，因此，為求效率與競爭優勢的提升，組織必須為適應環境而持續從事各種新的管理改革。綜觀二十世紀後半期以後出現的幾個重要作業管理制度改革，可以區分為兩大系統：其一為品質管理系統的應用演進發展－包括從ISO至TQM到6 ；另外則是由MRP與Kanban（JIT）至ERP到SCM的物料管理系統的演進歷程。是故，企業組織應如何調整並克服這兩大系統中管理制度演進時所產生的障礙及Gap，一直是學術界與實務界看重且致力研究的課題。
上述TQM、ERP及SCM…等各主要管理風潮，是否能執行成功，也都要靠相關團隊與員工是否具備良好的各種管理策略以及資訊科技的能力。故本研究欲發展一研究架構，進行分析探討，首先做相關文獻探討，包括ISO、TQM、6 、MRP、Kanban（JIT）、ERP、SCM，並以資訊科技能耐（Information Technology Capability）與一般管理能耐（General Management Capability）兩構面之內涵，剖析架構中各缺口（Gap）的產生。以質性研究方法為基礎，選取台灣兩家國營企業與兩家私營企業為本研究之個案公司，配合深度訪談與焦點群體訪談等探索性之研究，並以內容分析法做為分析資料的工具。
藉由實證結果與分析，本研究針對台灣企業提出有關推動生、物、品管理制度演變的四項管理意涵，包括：企業應選擇適用的資訊科技工具、組織須存在著組織變革的企業文化、企業內外須與合作對象適度整合，著重溝通機制與策略性關係以及企業推動管理變革時，應加入本身產業特性作為策略性考量。
本研究冀望透過質性研究方法對於企業組織在推行管理制度時，能有效弭平其障礙並提供實質助益，進而提昇績效與競爭力。

The outer surroundings of organizational administration keeps altering at present, and the technology of supporting organization operation is up-to-date. Therefore, to raise efficiency and strength, one organization should make some management innovation to accommodate to the surroundings. There are some important management administration innovation in the late 20th century, which is divided into two main system, one is development of the application of Quality Control System from ISO to TQM and Six Sigma, the other is the history of the process of Materials Management from MRP and Kanban (JIT) to ERP and SCM. Therefore, how business organizations adjust and conquer the barriers and gaps resulted from the advances of the two main systems have been a important and devoted issue in both academic and practical fields.
Whether TQM, ERP, SCM and some main trend of management which we discussed above can be executed successfully or not depends on the abilities of good management strategies and information science the relative group and employees own. As the result, the research will develop a structure to analyze and discuss. The first part is literature review which includes ISO, TQM, Six Sigma, MRP, Kanban (JIT), ERP, SCM, Information Technology Capability, the two sides of General Management Capability, and the production of Gap on analysis structure. At the basis of qualitative study, we choose two state-operated and two private business as the cases of the research which will be analyzed by discovery methods like personal interview, group interview and content analysis.
The research aims to conquer barriers, provide essential benefits, and improve efficiency and competence by qualitative research methods when business organizations are administering the management policies above.

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