現今企業在多元化的競爭壓力下，如何維持競爭優勢持續成長獲利並快速回應市場趨勢成為各大企業變革管理中重要的一環。為了快速獲取技術和市場，併購策略在現今企業中越來越常發生。企業購併讓組織的複雜性增加，如2017年日月光和矽品的合併案、2016年半導體設備供應商艾斯摩爾和漢微科的併購案…等，皆顯示了未來企業經營的複雜性。因此了解企業在併購後的變革挑戰和所實施的企業流程再造關鍵影響因素成為重要的課題，透過已完成併購的個案企業為資料蒐集對象，可作為檢討企業流程再造執行過程中的不足之處，並藉由企業流程再造關鍵因素探討提供企業管理者未來經營參考方向。
企業流程再造的應用種類眾多且相關的議題探討非常廣泛，本研究整合過去文獻探討關於企業流程再造關鍵因素的因子，在個案企業中與曾經參與企業流程再造執行的專案人員及管理者進行深入訪談，經由了解相關執行的過程與組織內部人員的意見反饋，找出企業流程再造關鍵因素在變革中所扮演的角色及重要性。在研究方法上採用質性研究方法的紮根理論，以深度訪談進行資料蒐集，探討企業流程再造理論與企業實務應用之間的差距，提出在過去文獻中可能被忽略的關鍵因素及影響個案企業併購後企業流程再造關鍵因素。

This study explores the key impact factors of business process re-engineering among the case company under the change environment of M&A. Differ from the prior studies of process improvement of business process re-engineering, which ignore the organizational integrity impact, the compatibility with process design and organization operational needs which are also included in this case study.
The purposes of this study are, first, identified the key factors of change management and business process re-engineering based on the related research; secondly, explored the relevance between case company’s key factors of business process re-engineering and change management.
By using the deep depth interview of qualitative research method, our results identified the key factors that influence the success of BPR of the case company are established sense of identity and belonging, adequate communication for correlated process flow, sufficient process integration and process synergy, and commitment to organizational values to create common values in business and working level.
Keyword(s): Merges & Acquisitions, business process re-engineering, change management, qualitative research

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