母公司供應鏈體系下子公司ERP系統模式選擇：艾琳農坊個案研究

Abstract

在全球化競爭與數位轉型浪潮下，企業資源規劃系統（Enterprise Resource Planning, ERP）已成為企業提升營運效率與整合內外部資源的核心工具。對於具有供應鏈關係的家族企業而言，母公司與子公司在ERP系統導入與選擇上，往往需要兼顧組織控制、營運效率以及供應鏈協同等多重考量。本研究以桂冠實業旗下之艾琳農坊為研究對象，探討母公司供應鏈體系下子公司ERP系統模式的選擇與整合策略。 研究首先回顧ERP導入相關文獻，並特別聚焦於家族企業及母子公司間的供應鏈互動模式。接著，透過質性研究方法，蒐集母公司桂冠實業與子公司艾琳農坊的訪談資料、內部文件與系統評估紀錄，分析不同ERP策略在功能適配性、成本效益、供應鏈協同與組織治理上的差異。研究結果顯示：當母子公司供應鏈連結程度較高時，子公司ERP系統若能與母公司主系統保持高度整合，有助於資訊透明化與流程協同；然而，若子公司營運模式具獨特性，則需兼顧自主性與彈性，以避免過度依賴母公司系統而影響營運效率。 本研究的主要貢獻在於提出一個兼顧「母公司控制」與「子公司彈性」的ERP選型思維框架，並對具有供應鏈關係之母子公司提供三點建議：第一，ERP系統選擇應考量供應鏈涉入深度與資訊共享需求；第二，母公司應適度提供技術支援與導入資源，以降低子公司轉換成本；第三，在實務操作中可透過分階段導入與彈性模組設計，兼顧系統一致性與業務靈活性。 最後，本研究亦指出其限制，包括僅以單一案例進行分析，以及研究期間ERP市場環境的變動，可能影響結論之普遍性。未來研究可延伸至跨產業或跨國家之母子公司，進一步驗證ERP整合策略的適用性與長期成效。

In the context of globalization and digital transformation, Enterprise Resource Planning (ERP) systems have become a core tool for enterprises to enhance operational efficiency and integrate internal and external resources. For family-owned enterprises with supply chain linkages, the selection and implementation of ERP systems between parent companies and subsidiaries must balance organizational control, operational efficiency, and supply chain collaboration. This study examines Eileen’s Farm, a subsidiary of Laurel Corporation, to explore ERP system model selection and integration strategies within the parent company’s supply chain framework. The study first reviews the relevant literature on ERP implementation, with a particular focus on family businesses and the interaction patterns between parent and subsidiary companies. Using a qualitative case study approach, data were collected from interviews, internal documents, and system evaluation records of Laurel Corporation and Eileen’s Farm. The analysis compares different ERP system strategies in terms of functional suitability, cost-effectiveness, supply chain collaboration, and organizational governance. The findings suggest that when the supply chain linkage between parent and subsidiary companies is strong, a subsidiary ERP system that maintains high integration with the parent company’s core system facilitates information transparency and process coordination. However, when a subsidiary’s operations exhibit unique characteristics, autonomy and flexibility should be preserved to avoid excessive dependency on the parent company’s system, which could undermine efficiency. The primary contribution of this study is the development of a conceptual framework for ERP selection that balances “parent company control” with “subsidiary flexibility.” It also offers three recommendations for enterprises with supply chain relationships: (1) ERP system selection should consider the depth of supply chain involvement and information-sharing needs; (2) parent companies should provide appropriate technical support and resources to reduce subsidiaries’ transition costs; and (3) phased implementation and modular system design can help reconcile system consistency with operational flexibility. Finally, this study acknowledges its limitations, including its reliance on a single case and the potential influence of changes in the ERP market environment on the generalizability of the findings. Future research could extend to cross-industry or cross-national parent-subsidiary contexts to further validate the applicability and long-term effectiveness of ERP integration strategies.