綜合而言，ERP 系統能有效改善企業內部流程與資訊品質，惟企業仍需透過持續評估與優化，以確保系統與實際作業需求之適配程度。本研究結果可提供企業在導入及優化 ERP 系統時之參考依據。;With the advancement of information technology and the changing business environment， Enterprise Resource Planning (ERP) systems have become an essential tool for integrating internal enterprise information and improving operational efficiency. After implementing ERP systems， organizations can enhance data consistency across departments through standardized processes and system integration， thereby improving the quality of financial information and the efficiency of decision-making. However， the actual benefits of ERP implementation and its impact on internal process improvement still require further investigation.
This study is based on the case study method and selects an enterprise that has implemented a domestic ERP system as the research subject. It examines the changes in internal operational processes and accounting practices before and after ERP implementation. The analysis focuses on the sales cycle and fixed asset cycle， comparing improvements in data integration， operational efficiency， and information accuracy. The results indicate that ERP implementation effectively reduces redundant manual operations and error rates while enhancing data consistency and traceability through system integration and process standardization. In the sales cycle， ERP improves transaction data integration and accounts receivable reconciliation efficiency. In the fixed asset cycle， it strengthens asset management， payment management， and the accuracy of accounting practices. Furthermore， this study finds that the effectiveness of ERP implementation depends not only on system functionality but also on internal process design and user practices. Therefore， continuous system optimization and improvement are critical factors influencing ERP performance.
In conclusion， ERP systems can effectively improve internal processes and information quality. However， organizations must continuously evaluate and optimize the system to ensure alignment with actual operational needs. The findings of this study provide practical insights for enterprises implementing and optimizing ERP systems.
