近年來，許多企業紛紛引進企業資源規劃系統，作為企業提昇國際競爭力的方式。然而導入ERP 系統所需費用極高，並不保證就能導入成功，所以ERP 系統是否運用得當，也成為企業經營成敗與否的重要關鍵。一般企業在作績效評估時，也常遇到許多問題，如無法定量、ERP 系統的執行績效無法被客觀有效的分析等，雖然目前有許多研究針對績效評估提出不一樣的解決方案，但大部分都是針對局部的問題或案例作改善，若是要實際應用在實務上仍然會有很多限制。所以企業界在投資大量金錢的 同時卻不易具體得出是否績效可以被接受，以及如何改善之道。本研究提出的流程網路模型，結合貝氏機率評估方式，以VB 程式語言實作出一套軟體，以解決企業針對各流程的績效評估問題；透過輸入所需要的數據便可以計算出結果，讓企業能夠判斷流程的績效與訂定目標需求是否為可接受。

An Enterprise Resource Planning (ERP) system is a complex network composed of various business processes. This paper proposes a method based on stochastic-flow network model to evaluate the performance of an ERP system depending upon the results of the ERP examination of the users involved. The nodes in the network denote the persons responsible for the business tasks during the processes. The arcs between nodes denote the process precedence relationships in the ERP system. When the process starts, the documents are initiated from the source node to its succeeding nodes. Finally, the documents are released in the destination node. Thus, the performance of an ERP system is related to the flow of the documents through the network. The failure of an ERP system is therefore described as in the condition that the flow of the system is under the acceptable level d. We propose a performance index, the probability of the maximal flow not less than d, to evaluate the performance of an ERP system. A VB program is subsequently proposed to generate the performance index, which can be used to assess the system performance either before or after the system going live.