企業資源規劃(enterprise resource planning)系統之所受到全球企業高度之重視，係因該系統提供高階經營者及時、正確的資訊，但ERP牽涉到的不只是資訊科技的改變，同時也與人才、企業文化、組織變革等息息相關。由於運用ERP系統將有限資源做最佳配置，以促成企業流程改造之實行，並與企業本身的營運策略與管理需求配合，勾勒出企業專屬的作業流程與ERP系統。如權變理論所指出，當企業內外環境（含策略）改變，其管理控制制度亦應予之配合做適當之修正。而管理控制制度中，得激勵組織成員的則是績效評估制度，為達成企業新的策略目標，在ERP導入後如何訂定適切之績效評估制度，就成為本論文研究之課題。

本研究之研究問題如下：

一、ERP環境下部門績效評估制度如何執行？且其是否符合企業之策略目標？

二、與ERP導入前比較各部門績效評估是否有異動？若有，其改變之處何在？若無，為何原因未變動？

本研究以個案研究方法，選取某電線電纜鋼鐵製造之上市公司，該公司於導入完成ERP系統，於導入時變更績效評估制度，並導入平衡計分卡(Balanced Scorcard)制度。而本研究亦深入研究個案公司兩營運據點（不鎊鋼及銅線材營運據點）具體實施平衡計分卡制度情形。

茲將本研究發現彙總如下：

一、個案公司之績效評估制度主要係透過利潤中心制度落實執行，並以資產使用效率有關之績效指標，如淨營運資產報酬率及經濟附加價值等作為評估各營運據點(Operation unit)之資產使用效率。同時採用平衡計分卡制度，不但引導各BU及OU於財務、顧客、內部程序及學習與成長四個構面間之均衡發展，且讓公司及OU之策略目標於每天例行工作中落實執行，得與之策略發展相結合。個案公司之績效評估制度，不但有助於集團事業成長下之管理問題的解決，也改革原偏重短期損益之缺點，可謂與策略目標之方向相符合。

二、ERP導入前後個案公司績效評估制度是有所改變。績效評估制度之改變係為引導員工注重長期經營，並著重資產效率之管理，以配合公司策略目標。而資訊系統、組織構造及績效評估制度三者之改變，皆為具體實現企業策略目標，故透過一連串之改革，不但實現企業之策略目標，同時亦讓集團資產之管理產生綜效。

三、企業之策略常有變動之情形，其績效評估制度亦應予以配合隨之改變，這項改變有賴於一套資訊系統，將課至部、部至OU(處)、OU至BU、集團內各公司之OU及部門、BU至集團合併報表等企業資源予以整合，並將資訊即時提供，以支援績效評估制度下所需之資訊，因此，ERP資訊系統具有支援績效評估制度得以順利推行之功能。

四、績效指標之選取應配合公司發展策略及結合部門特殊性需求。

透過共同指標之制定以影響OU組織成員採取符合公司策略目標之行動，達到改善經營績效之目的。另一方面部門(OU)也配合自我事業之特性及發展目標，而自選適合之績效指標；故OU之績效指標不僅符合公司整體策略目標之方向，且同時也配合OU之特殊需求。

In the last decade, ERP (Enterprise Resources Planning) has become the centerpiece of corporate information systems by providing executives with timely, accurate and integrated information. ERP helps corporation to achieve its resources optimization through business process re-engineering, business strategy and management requirement realignment. To successfully implement ERP involves not only challenges in information technology, but also changes in people, corporate culture, and transformation in organization. While the corporation going through transformational changes like ERP implementation, corresponding control mechanisms like performance evaluation system need to be adjusted accordingly to ascertain the environment adapts the ERP system.

This paper uses case-study method and in-depth interview to identify and analyze the performance evaluation mechanism of corporation implemented ERP system. The corporation in this study, an electric wire' cable and steel manufactured company, has implemented ERP and adjusted its performance evaluation mechanism by adopting Balance Scorecard system.

Key criteria in assessing the effectiveness of performance evaluation system include:

•How to evaluate operating performance within ERP? Whether or not the evaluation in line with the strategic objectives of the corporation?

•Any changes in performance evaluation before and after implemented ERP? Why or why not?

The findings are summarized as below:

•Subject corporation employs key performance indicators like profit center system, return on capital and value- added, etc., for monitoring and controlling the performance of its operation units (OU). In addition, it also adopts the "Balance Scorecard" concept for business units (BU) and operation units to manage and balance the four aspects, including finance, customer services, internal process and learning, and growth. Adoption of the "Balance Scorecard" system also helps in aligning corporate strategy with the operational strategies of BU and OU, and migrates from more immediate result emphasized to a longer term oriented operations.

•Changes in performance evaluation mechanism before and after implementation ofERP system are confirmed. And as a result of the changes in performance evaluation system, the management becomes more focus on long- term strategy and operational results.

•While changes in corporate strategy become constant, ERP system provides timely and integrated information for management in monitoring and controlling operational results and thus enables these changes.

•Key performance indicators are defined to reflect specific operational environment and need to be aligned with corporate strategic objectives.