ERP之系統發展與企業營運模式密不可分，隨著企業典範的不斷改變與更新，植基於企業架構之ERP系統也因而需要不斷的演化與創新。而ERP系統的規劃與設計需要考量各產業的營運模式與產業特性，方能符合企業之動態需求；然而，目前市面上現有的ERP套裝軟體普遍缺乏兼顧兩岸三地之區域特性與工具機產業之營運特性，無法充分滿足工具機業者需求。本研究以工具機產業為例，彙整兩岸三地之工具機業營運模式與產業特性，建構一個以服務導向為基礎之ERP系統規劃架構。研究架構分別從區域、產業、以及服務等三個層面分析國內工具機廠對ERP系統的特殊需求，並規劃與工具機營運流程相關的銷售、研發、生產、財務及內控內稽等五項服務，以及每一項服務應如何反映到流程再造與ERP系統的設計。研究結果可做為改善現今國內外ERP廠商規劃與設計其系統之參考，並可據此規劃其他產業之系統。

ERP system development is correlated with enterprise business models. ERP systems require evolution and innovation that fits the enterprise architectures following recent changes in the thinking of global enterprises. Additionally, the planning and design of ERP systems must consider various business models and industrial characteristic so that the predefined functions of ERP system meet enterprise demand. However, the current ERP system does not consider crossstrait trade policy and machine industry business characteristics, and thus the packages of the ERP system do not meet the requirements of machine industry entrepreneurs. This study attempts to provide a service-oriented architecture of ERP system planning for the machine industry by collecting business models and machine industry characteristics on both sides of the Taiwan Strait. The specific requirements of the domestic machine industry considered in the architecture are analyzed from three perspectives: region, industry and service. The architecture planning services are related to various aspects of business, including marketing, R&D, production, finance and controls. Business process reengineering and ERP system design are proposed for each planning services. This study provides guidelines for improving ERP system planning and software package design for machine industry, and provides a reference for planning systems for other industries.