二十一世紀是資訊化與網路化的時代，而虛擬製造（Virtual Manufacturing）更是現今製造業提昇競爭力之利器。虛擬企業並非將企業空洞化，乃是透過資訊高速公路，連結產品供應鏈上之相關企業，使其運作如單一企業體。因此從市場資訊、設計研發、製造工廠、材料供應、商品配送及售後服務均整合在一起，可自動互傳資料。在整個環節中，製造業廠商的自動化與資訊化更是兩個關鍵點，尤其製造工廠若尚未自動化，整個企業則無法做到快速回應及虛擬化。本研究主要分析目前許多臺灣中小企業公司進行其流程改造，並規劃及建立其生產管理資訊系統，以連結內部資訊及子公司。進而針對供應鏈資料中心，透過資料交換機能，與相關上下游廠商交換產能與物料等相關重要資料，才能有效的管理供應鏈。在有效提供消費者回應的研究方面，同時提昇企業之競爭力。該模式不謹可為學術上後續研究之基礎，在實務上對國內之製造商╱供應商之整合亦有所助益。

　　　　　With the emergence of Internet and virtual manufacturing (VM), the cost and availability of information resources allows easy linkage and eliminates information-related time delays in any supply chain network. This means that organizations could provide all the product data and information needed in the supply chain, including the marketing information, design and research, manufacturing, inventory distribution and post sale service by using VM environment. This means the that organizations are moving toward a concept known as Electronic Commerce (B2B and B2C), where transaction are completed via a variety of electronic media. The objective of this research is to analyze the problems of IT infrastructures and information system utilized in the small factories in Taiwan. In this study, a information framework and software are developed and utilized in the NC company, a small manufacturing factory. The results showed all required information need in the factory is recorded by electronically, and associated transactions are preformed with a minimum amount of human intervention.