隨著資訊產品的低價化及生命週期的縮短，再加上市場經濟全球化及顧客意識抬頭，使得產業電子化愈趨重要。政府為了因應這必然的趨勢，推動了資訊產業電子化計畫，以建立國內電子化供應鏈體系，提昇廠商營運效益及產業整體競爭力。但計畫廠商之推動是否成功?有那些值得學習的最佳實務?這乃是本研究之主要動機。
本研究之首要目的以參與政府資訊產業電子化B計畫之企業作為標地，與未參與此計畫之資訊業企業作績效比較，以了解參與B計畫之企業績效是否提高?是否可成為資訊產業標竿企業?並提出最佳實務之分析流程，以找出資訊產業推動體系電子化在策略面、流程面、技術面之最佳實務，提供企業一個推動電子化的新思維。
在參與B計畫廠商之績效研究方面，本研究發現電子化推動期間，參與計畫之企業資產報酬(ROA)、OI(Operating Income)/A(assets)、OPEX(Operating Expenses)/S(Sales)值與未參與之企業有顯著的差異。另外，OI/S、毛利率、SGA (Selling and Administrative Expense) /S(Sales)這三個電子化績效指標都會受產業特性影響，且主機板、印刷電路板製造業參與政府資訊業B計畫後所得的效果較其它兩個產業較好。而在存貨方面，企業規模大的較企業規模小在參與政府資訊業B計畫後所得的效果較好。在推動體系電子化之最佳實務研究方面，本研究利用平衡計分卡之四個構面-願景/使命觀點、外部關係觀點、內部流程及結構觀點、人員及資訊科技、通信能力觀點來找出各觀點績效最好的企業。本研究利用原始平衡計分卡再加上運用在資訊系統兩個計分卡所採用的績效指標加以整合，而形成本研究在發展推動體系電子化之最佳實務各構面所採用的指標。而在績效衡量的結果發現，由願景/使命觀點、外部關係觀點、內部流程及結構觀點、人員及資訊科技、通信能力為觀點分別找出績效最高的企業並以之為標竿。

As the product price keeps decreasing and product life cycle keeps shortening, the trend of using e-business becomes more important than ever. In response to this trend and the world-wide economics needs, the government in Taiwan had sponsored an e-business project for information technology industry, the so called A/B plan, in order to establish domestic electronic supply chains. The motivation of this study is to investigate if the A/B plan is successful or not and to extract the best practice from this project.
The primary target of this research is to compare the performance of those who join the B plan with the companies that have the similar scale but did not join the B plan. If those enterprises which joined the B plan have better financial performance, this study further explores their best practice upon different facets – strategy, process, and technology.
Based on the empirical data, the enterprises which joined the B plan do have better performance on indicators like ROA, OI (Operating Income)/A (Assets), OI (Operating Income)/S(Sales), OPEX(Operating Expenses)/S(Sales) than those which did not. Besides, the indicators such as OI/S, Gross Margin Ration, and SGA/S are all influenced by the industry characteristics. In general, bigger enterprises have better performance in regarding to inventory performance than the smaller ones. This study also adopts the balanced scorecard approach, with slight modification, to study the strongest part of those 15 enterprises’ e-business projects. The results of this study can therefore provide those enterprises some best practices to design their management system, such as the vision/mission, process, manpower and information technology, and telecommunication infrastructure when embracing e-business.

[中文部份]

1.王怡心，2001，管理會計，台北 : 三民。
2.林信義，2002，電子商務年鑑，台北 : 經濟部。
3.行政院產業自動化及電子化推動小組，1999，「產業電子化運籌管理研習營講義(1)」，Malecki, M.H., IBM Global Services, Consulting Group，經濟部技術處。
4.Malecki III, M.H. (1999), “Introduction to E-business,” 產業電子化運籌管理研習營。
5.黃重球，2000，產業電子化白皮書，台北 : 行政院iAeB推動小組。
6.黃重球，2001，產業電子化白皮書，台北 : 行政院NICI推動小組。
7.黃重球，2002，經濟部資訊業電子化A、B計畫成果報告，台北 : 經部技術處。
8.黃貝玲，1999，「What is E-Business? What E-Business Can Do For You?」，電子化企業經理人報告，9月，17-25。
9.陳明璋，2000，全球最佳實務，台北 : 中國生產力中心。
10.施執行，2002，「數位台灣計畫」，國家發展重點計畫全體研討會，118-121，行政院經濟建設委員會。

[英文部份]

1.American Productivity and Quality Centre (1997), What is Benchmarking?, APQC Report, Houston, TX.
2.Anderson, C. R. and Zeithaml, C. P. (1984), “Stage of the Product Life Cycle, Business Strategy and Business Performance,” Academy of Management Journal, Vol. 27, No. 1, pp. 5-24.
3.APQC（American Productivity & Quality Center）（1993）,The Benchmarking Management Guide, Portland, Oregon: Productivity Press.
4.Balakrishnan, R., Linsmeier, T. J. and Venkatachlam, M. (1996), “Financial Benefits from JIT Adoption: Effects of Customer Concentration and Cost Structure,” The Accounting Review, Vol. 71, No. 2, pp. 183-206.
5.Barber, B. M. and Lyon, J. D. (1996), “Detecting Abnormal Operating Performance: The Empirical Power and Specification of Test Statistics,”
Journal of Financial Economics, Vol. 41, pp. 359-399.
6.Bendell, T., Boulter, L. and Goodstadt, P. （1998）, Benchmarking for Competitive Advantage, 2nd Edition, Great Britain: Pitman Publishing.
7.Bennet P. L. and Kathryn P. R. (2000), Start Right in E-Business: A Step-by-Step Guide to Successful E-Business Implementation, ACADEMIC PRESS.
8.Beamon, B. M. (1999), “Measuring supply chain performance,” International Journal of Operations & Production Management, Vol. 19, No. 3, pp. 275-292.
9.Bernstein, C. and Lewis, N. (2001), “Inside IBM's Web-Centric World - Now doing business online with most of its suppliers, IBM is plotting the next phases of its e-procurement program,” Ebn, June 18, pp. 46-52.
10.Bharadwaj, A. S. (2000), “A Resources- Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation,” Mis Quarterly, Vol. 24, No. 1, pp. 169-196.
11.Bogan, C. E. and English, M. J.（1994）, Benchmarking for Best Practices: Winning through Innovative Adaptation, NY: McGraw - Hill.
12.Buxmann, P. and Gebauer, J. (1999), Evaluating the Use of Information Technology in Inter-organizational Relationships, Proceedings of the 32nd Annual Hawaii on Systems Science, IEEE.
13.Camp, R. (1989), Benchmarking: The Search for Industry Best Practices that Lead to Superior Performance, ASQC Quality Press, Milwaukee, WI.
14.Cron, W. L. and Sobol, M. G. (1983), “The Relationship Between Computerization and Performance: A Strategy for Maximizing the Economic Benefits of Computerization,” Information and Management, Vol. 6, pp. 171-181.
15.Denis, D. J. and Denis, D. K. (1993), “Managerial Discretion, Organization Structure, and Corporate Performance: A Study of Leveraged Capitalizations,” Journal of Accounting and Economics, Vol. 16, pp. 209-236.
16.Ellram, L. M. and Pearson, (1995) “Supplier Selection and Evaluation in Small versus Large Electronics Firms,” Journal of Small Business Management, October, pp. 53-64.
17.Finnigan, J. P. (1996), The Manager’s Guide to Benchmarking: Essential Skills for the New Competitive-Cooperative Economy, San Francisco: Jossey-Bass Publisher.
18.Fisher, J. G. (1996), How to Improve Performance Through Benchmarking, London: Clays Ltd.
19.Grinyer, P. and Norbum, D. (1975), “Planning for Existing Markets: Perceptions of Executives and Financial Performance,” Journal of Royal Statistical Society, Vol. 138, pp. 114-135.
20.Hasan, H. and Tibbits, H. (2000) “Strategic Management of Electronic Commerce; an Adaptation of the Balanced Scorecard,” Internet Research: Electronic Networking Applications and Policy, Vol. 10, No. 5, pp. 439-450.
21.Hitt, L. and Brynjolfsson, E. (1996) “Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value,” MIS Quarterly, Vol. 20, No. 2, pp. 121-142.
22.IBM, (1999), “Introduction to e-business (Ⅰ),” IBM Strategy and Planning Consulting for e-business.
23.IBM, (1999), “Introduction to e-business (Ⅱ),” IBM Strategy and Planning Consulting for e-business.
24.Ives, B. (1994), “Probing the productivity paradox,” MIS Quarterly, Vol. 18, pp. 21-4.
25.IACA (1999), IT Conference of the Institute of Chartered Accountants of Australia, Proceedings available on CD.
26.Jahnukainen, J. and Lahti, M. (1999), “Efficient Purchasing in Make-to–order Supply Chains,” International Journal Production Economics, Vol. 59, pp.103-111.
27.Jain, B. A. and Kini, O. (1995), “Venture Capitalist Participation and the Post-issue Operating Performance of IPO Firms,” Managerial and Decision Economics, Vol. 15, pp. 593-606.
28.Jarvenpaa S. L. and Tiller E. H. (1999), “Integrating market, technology and policy opportunities in e-business strategy,” Journal of Strategic Information System, Vol. 8, 1999, pp. 235-249.
29.Kalakota R. and Robinson M. (2001), e-Business 2.0: Roadmap for Success, Addison-Wesley.
30.Kalwani, M. and Narayandas, N. (1995), “Long-Term Manufacturer-Supplier Relationship Relationships: Do They Pay Off for Supplier Firms,” Journal of Marketing, Vol. 59, No. 1, pp. 1-17.
31.Kaplan, R. S. and Norton D. P. (1992), “The Balanced Scorecard Measures that Drive Performance,” Harvard Business Review, January-February, pp. 71-79.
32.Kaplan, R. S. and Norton D. P. (1996) “The Balanced Scorecard-Translating Strategy into Action,” Harvard Business School Press, September-October, pp. 52.
33.Kaplan, R. S. and Norton D. P. (1996) “The Balanced Scorecard-Translating Strategy into Action,” Harvard Business School Press, September-October, pp. 68.
34.Kaplan, R. S. and Norton D. P. (1996) “The Balanced Scorecard-Translating Strategy into Action,” Harvard Business School Press, September-October, pp. 133.
35.Kaplan, S. (1989), “The Effect of Management Buyout on Operating Performance and Value,” Journal of Financial Economics, Vol. 24, pp. 217-254.
36.Karlof, B. and Ostblom, S. (1993）, Benchmarking: A Signpost to Excellence in Quality and Productivity, Chichester: John Willey & Sons.
37.Lee, H., Padmanabhan, S. and Whang. S. (1997), “Information Distortion in a Supply Chain: The Bullwhip Effect,” Management Science, Vol. 43, No. 4, pp. 546-558.
38.Leenders, M. R., Fearon, H. E. and England, W. B. (1989), “Purchasing and Materials Management,” Irwin, pp. 610-618.
39.Martinsons, M., Davison, R. and Tse, D. (1999), “The balanced scorecard: a foundation for the strategic management of information systems,” Decision Support Systems, Vol. 25, pp. 71-88.
40.Mittelstaedt, R. E（1992）, “Benchmarking :How to Learn from Best-In-Class Practices ,”National Productivity Review, Vol. 9, pp. 301-315.
41.Neef, D. (2001), “E-Procurement：From Strategy to Implementation,” Prentice Hall, pp.43-44, 58-59, 165-166.
42.Neely, A., Gregory, M. and Platts, K. (1995), erformance measurement system design,” International Journal of Operations & production Management, Vol. 15, No. 4, pp. 80-116.
43.Renaissance, M. (1998), The Balanced Scorecard: An Overview, White Paper, Renaissance Worldwide.
44.Robinson, R. B. and Pearce, J. A. (1988), “Planned Patterns of Strategic Behavior and Their Relational to Business Unit Performance,” Strategic Management Journal, Vol. 9, pp. 43-60.
45.Schachtman, N. (1998), “Measure Success,” InformationWeek, Vol. 70, pp.103-108.
46.Scwartz, S. (1997), “Transcending Financial Measures,” Insurance & Technology, Vol. 22, No. 4, pp.52.
47.Silk, S. (1998), “Automating the Balanced Scorecard,” Management Accounging, Vol. 79, No. 11, pp.38-42.
48.Smith, D. (2000), “Risk management: e-business strategy risk management,”Computer Law and Security Report, Vol. 16, No. 6, pp.394-396.
49.Spendolini, M. J. (1992), The Benchmarking Book, NY: AMACOM.
50.Swamidass, P. M. and Newwell, W. T. (1987), “Manufacturing Strategy, Environmental Uncertainty and Performance：A Path Analytic Model,” Management Science, Vol. 33, No. 4, pp. 509-524.
51.Teigen, R. (1997), Information Flow in a Supply Chain management System, Available at http://www.eil.utoronto.ca/profiles/rune/dip-thesis.html.
52.Thomas, M. P. (1995) “Benchmarking: A Process for Improvement,” Library Administration & Management, Vol. 9, No. 2, pp.100.
53.Venkatraman, N. and Ramanujam, V. (1986), “Measurement of Business Performance on Strategy Research：A Comparison of Approach,” Academy of Management Review, Vol. 11, No. 4, pp.801-814.
54.Watson, G. H.（1993）, Strategic Benchmarking, Chichester :John Willey & Sons.
55.Woo, C. Y. and Willard, G. (1983), Performance Representation in Business Policy Research：Discussion and Recommendation, paper Presented at the 23rd Annual National Meetings of the Academy of Management, Dallas.
56.Weill, P. (1992) “The Relationship between Investment in Information Technology and Firm Performance: A Study of Value Manufacturing Sector,” Information Systems Research, Vol. 3, No. 4, pp.307-331.
57.Zhu, K. and Kraemer, K. L. (2002) “E-Commerce Metrics for Net-Enhanced Organizations: Assessing the Values of E-Commerce to Firm Performance in the Manufacturing Sector,” Information Systems Research, Vol. 13, No. 3, PP. 275-295.

[網站部份]
1.American Society for Quality(ASQ), http://www.asq.org
2.Ergonometrics, J. (1999), “The Balanced Scorecard,”
http://www.ergonometrics.com/Balscore.htm
3.Gentia, J. (1999), “OLAP for the Enterprise,”
http://www.tentia.com./products/gs_eolap.htm
4.Thomas L. M. (2001), “Measuring Electronic Business: Definition, Underlying Concepts, and Measurement Plans,”
http://www.census.gov/pub/epcd/www/ebusines.htm.
5.經濟部技術處示範性資訊應用開發計畫 http://itap.tdp.org.tw/group/application/tdp_itap/index.php