虛擬企業由於能有效的整合企業間的資源以因應市場快速的變化，被視為二十一世紀之主流產業型態。然而企業虛擬化牽涉管理、資訊、工程及企業再造等多方面的技術，由於牽涉廣泛、複雜度高，目前尚無一套系統化且為大家所共同接受之方法與步驟，以致虛擬企業的理想無法真正實現。
本研究的主要目的在發展一套企業流程虛擬化的方法論，以利虛擬企業的建立，進而落實虛擬企業的精神與理想。為達上述之目的，本研究以系統化的方法，進行「企業流程模式化」、「虛擬企業分析」、「流程虛擬化方法建立」、「系統規劃」與「實例驗證」等相關步驟。
由於企業整合為虛擬企業之核心精神，本研究所提之企業流程虛擬化方法論分流程整合與系統整合兩階段。在流程整合方面，首先依產品特性定義產品開發或生產流程，再利用因次分析法、矩陣分析法及動態規劃法選定聯盟企業，並建立一虛擬流程，最後再依時程運用PERT分析法進行虛擬流程評估。在系統整合方面，則將此虛擬流程模式轉換成物料流圖、流程控制組態、系統組態、資訊流圖以及關聯式資料模式，以為系統整合之基礎。本研究最後以一個實際的例子來證明所提模式與方法之可行性。

Virtual enterprise has been considered as one of the most promising business strategies in the 21 Century owing to its capability to integrate resources from various enterprises to meet the rapid market changes. The implementation of virtual enterprise highly depends on the nature of business processes and involves technologies of management, reengineering and information. Due to the complexity, there is no commonly acceptable methodology for implementing virtual enterprise. Therefore, the goal of virtual enterprise is still far from reached.
The objective of this research is to develop a methodology for business process virtualization to facilitate the implementation of virtual enterprise and thus help achieve the goal of virtual enterprise. To obtain the research goal, tasks conducted in this research include business process modeling, virtual enterprise analysis, process virtualization methodology development, system integration planning, and methodology verification.
Since the key idea of virtual enterprise is enterprise integration, the proposed methodology includes the phases of process integration and system integration. In the phase of process integration, a process is first configured based on the characteristics of product to develop or to manufacture. The methods of dimensional analysis, matrix analysis and dynamic programming are then used to determine capable partners and build an initial “virtual process”. The initial virtual process is evaluated using PERT method based on the time. In the phase of system integration, a material flow model, a process control configuration, a system configuration, an information flow model, and a relational data model are created for system implementation according to the virtual process model.

第一章 緒論
1.1研究背景 ---------------------------------------------------1
1.2研究動機及目的 ---------------------------------------------2
1.3主要工作項目、研究步驟與方法 -------------------------------2
1.4本文大綱 ---------------------------------------------------6
第二章 文獻探討
2.1文獻摘要----------------------------------------------------8
2.2文獻整理---------------------------------------------------11
第三章 虛擬企業流程分析與模式建立
3.1為何使用eEPC ----------------------------------------------15
3.1.1模式化方法及工具的需求 ----------------------------------15
3.1.2何謂eEPC ------------------------------------------------17
3.2相關模式化工具介紹 ----------------------------------------20
3.2.1價值鏈圖 ------------------------------------------------20
3.2.2功能樹 --------------------------------------------------21
3.3企業流程模式建立-------------------------------------------22
3.4虛擬企業定義及特性分析 ------------------------------------24
3.4.1虛擬企業定義 --------------------------------------------24
3.4.2虛擬企業特性分析 ----------------------------------------26
3.5虛擬企業流程特性模式化 ------------------------------------29
第四章 流程虛擬化方法研究與建立
4.1流程虛擬化步驟建立 ----------------------------------------32
4.2各步驟方法或技術建立 --------------------------------------33
4.2.1流程整合（執行企業選定）---------------------------------33
4.2.2虛擬流程評估方法建立 ------------------------------------45
第五章 虛擬流程系統整合方法研究與建立
5.1物料流模式建立 --------------------------------------------53
5.2流程控制組態建立 ------------------------------------------55
5.3系統組態建立 ----------------------------------------------58
5.4資訊流模式建立 --------------------------------------------58
5.5資料模式建立 ----------------------------------------------60
第六章 案例研究
6.1工程流程 --------------------------------------------------67
6.2製造流程 --------------------------------------------------68
6.3系統整合 --------------------------------------------------75
第七章 結論與建議
7.1 結論 -----------------------------------------------------79
7.2 建議 -----------------------------------------------------80
參考文獻------------------------------------------------------82

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