隨著數位科技與人工智慧快速發展，企業營運模式逐漸由經驗導向轉向數據驅動。然而，傳統製造企業長期累積之作業慣性與組織文化，常導致流程僵化與制度依賴個人經驗，使既有 ERP 系統未能充分發揮整合管理功能。在此背景下，企業開始將 SAP 系統由 ECC 升級至 S/4HANA，以提升資料整合與決策支援能力。 本研究以傳統製造業 A 公司為個案，採個案研究法，從使用者觀點分析系統升級前後之成本會計流程、管理制度與決策模式之變化。研究結果顯示，SAP 系統升級不僅為資訊技術更新，更為促使企業制度轉型之重要機制。透過整合企業財務與成本資訊，使成本資料由期末處理轉為即時更新，並提升一致性與透明度。 進一步發現，系統升級促使企業建立標準作業流程與系統卡控機制，使成本流程由「人員經驗導向」轉為「制度化運作」；同時結合專案管理系統，強化專案成本即時控制，使成本管理由事後分析轉為過程管理。 本研究指出，ERP 系統升級並非直接提升決策效能，而係透過制度轉型與成本會計流程制度化之中介機制，間接提升企業管理決策能力。 綜上所述，SAP 系統升級不僅為資訊技術之轉換，更為企業制度與流程重整之契機，協助傳統企業由人員導向管理轉向制度導向治理，並為後續數位轉型與人工智慧應用奠定基礎。;With the rapid development of digital technology and artificial intelligence， enterprise operating models are gradually shifting from experience-based to data-driven. However， the long-standing operational inertia and organizational culture of traditional manufacturing enterprises often lead to rigid processes and systems that rely on individual experience， preventing existing ERP systems from fully leveraging their integrated management functions. Against this backdrop， enterprises are beginning to upgrade their SAP systems from ECC to S/4HANA to enhance data integration and decision support capabilities. This study uses Company A， a traditional manufacturing company， as a case study， employing a case study methodology to analyze the changes in cost accounting processes， management systems， and decision-making models before and after the system upgrade from the user′s perspective. The results show that the SAP system upgrade is not only an information technology update but also a crucial mechanism for promoting corporate system transformation. By integrating financial and cost information， the company shifts cost data from end-of-period processing to real-time updates， improving consistency and transparency. Further investigation revealed that the system upgrade prompted enterprises to establish standard operating procedures and system control mechanisms， transforming cost processes from being driven by personnel experience to being institutionalized; at the same time， the integration with the project system strengthened real-time control of project costs， shifting cost management from post-event analysis to process management.
This study indicates that ERP system upgrades do not directly improve decision-making efficiency， but rather indirectly enhance corporate management decision-making capabilities through the intermediary mechanisms of system transformation and the institutionalization of cost accounting processes. In conclusion， SAP system upgrades are not only a transformation of information technology， but also an opportunity for corporate system and process reorganization， assisting traditional enterprises in shifting from people-oriented management to system-oriented governance， and laying the foundation for subsequent digital transformation and artificial intelligence applications.
