1990年代末期的多樣大量生產模式，確立企業資源規劃(Enterprise Resource Planning，ERP)不敗之地位。所謂企業資源規劃(ERP)乃是隨著網路技術的純熟，數位神經網路概念的發展，加速企業整體資訊化的腳步，為適應快速變遷的市場需求而進行流程再造(Business Process Reengineering，BPR)以達企業組織重新整合，而在系統層面的整合則為因應不同系統間的串聯，整合企業內部各項資源，包括：研發、銷售、生產、配送、服務與財務等所有資源，透過組織、流程、管理與資訊技術加以整合，有效且彈性地運用，以達全面性的整體規劃、快速應變與提昇競爭力的綜合效果。
在近幾年來，各大企業競相導入ERP系統時，卻傳出導入失敗與導入不完全的個案發生，檢視其失敗的原因後，本研究將推向其源頭，探討開始導入ERP系統的前備工作。在引進ERP系統時，企業經營者所要作的第一件事，是檢視公司內部所有的相關作業流程，進行流程改造或企業流程再造(Business Process Reengineering，BPR)，除此之外，本研究調查在開始導入ERP系統時，組織結構、資訊技術(Information Technology，IT)知識資源與基礎建設(Infrastructure)、和資訊系統(Information System)功能的重要性，經由問卷調查的方式，就其企業特質之產業別與規模別，發現主從架構(client-server architectures)、資訊系統之策略性整合與跨部門的互動等成為幫助企業開始導入ERP系統的重要因素，並且詳細定義組織、資訊技術及資訊系統功能在開始導入ERP系統時所應扮演的角色，進而作為國內企業在開始導入ERP系統規劃之參考依據。

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