本研究藉由同一家集團的個案來探討,兩岸的公司在導入ERP系統時,藉由不同的導入方式,以及企業內部主導人員的不同,對於企業及專案績效的影響,我們根據D&M資訊系統成功模式及財務指標衡量企業的績效,同時依據專案成功的鐵三角中的成本、時間因素作為專案績效的衡量指標,來驗證並討論對於績效的影響。 研究結果發現,由內部專案人員主導並透過Roll-Out的方式導入的公司,無論是企業營運的績效還有專案的績效,都較之由顧問公司主導的績效來的好,甚至差距逐漸擴大,文中並就這部分的情況查詢相關文獻進行探討,希望能作為企業未來在進行全球布局時的依據。 ;ERP Projects can be implemented by two different sets of constituents. One is mainly led by professional consultants and supported by some key users for company background information; the other is mainly conducted by key users and the job of consultants is providing advise of software functionality. With the prevalence of ERP knowledge and proliferation of ERP systems, many companies now have employees who are capable of leading the implementation. As a result, there are many ERP project implemented mainly with internal employees. However, to the best of our knowledge, there is no work investigating the performance difference of the two different approaches. The study is to compare and constrast the project and organization performances of two companies which belonged to the same consortium and yet implemented ERP project with two different constituents. The two companies are in the same industry sector and produce the same products. This study found that the project implemented by internal employees outpeformed the other approach in both project and organization performance. The study also compared the findings with existing literature to extend knowledge in this field and shed some light for future studies.