企業資源規劃系統(Enterprise Resource Planning System;ERP),在現今的應用上通常是被用來整合企業內部的資源以及相關的資訊流。但隨著採用的企業數越來越多,開始有ERP系統解決企業內部資源管理功能仍然不夠的意見出現。因此有人提出了限制理論(The Theory of Constraints; TOC),試圖找出可以讓ERP系統內部的條件更加地充分的解決辦法。本研究以東海乳品加工廠的優酪乳生產線為例,經過相關的資料收集並且建立起模擬模式並配合ERP系統來驗證兩者是否能相結合,以改進模擬不足之處。經過系統模擬分析後,生產優酪乳數量的準確度可以達到97%。但目前的生產線上設備之間的使用率差異極大,人工作業、半自動作業及全自動作業的設備之間的使用率大不相同。其中最為有差異點是在人工放置湯匙的工作上,出現人員使用率偏低的情形。因而造成管理人員有是否要將其更換為自動化設備的疑問。在物料控制方面,則是導入ERP後,物料的使用率有明顯地改變出現。研究中發現因受限於現場設備所能提供的生產能力,影響各個設備使用率的因素,主要為輸送帶的速率所致。研究另外結合限制理論,使得真實生產結果以及模擬結果可以更加地接近。模擬結果顯示, ERP系統可以提供給類似東海乳品加工廠的小型食品加工做為物料控制或客戶資料的管理之用。如果能再結合限制理論以及特定的電腦模擬生產流程更可以達到修正ERP內部相關參數,減少導入ERP系統失敗的機會。 The current application of Enterprise Resource Planning System (ERP) is to integrate enterprises internal resources and related information. However, with the increasing number of enterprises use the ERP systems, the enterprise resource management solution is still not enough. Thus it was suggested that the theory of constraints (TOC) can be used to find ERP systems more efficient. In this study, Tunghai milk process plant’s yogurt production line was selected as an example. After collecting the related data and building the simulation model. The ERP application system was used to verify the two combinations to improve the deficiencies. Through the simulation analysis, production quantity of yogurt can fit 97% of the actual production line. However, there has a big difference among the usage of manual operation, semi-automatic operation and automatic operation of the equipment usage. Most of them are different in the manually placed spoon station’s labor busy rate. So, the decision maker has to decide whether it is necessary to make the replacement for the automatic equipments. In the material control, the ERP system has a significant change occurs. This Study also found that the conveyor speed can affect the other devices utilization. Combination of the restrictions theory and simulation results more close the plant real production. Simulation also shows that, ERP system can provide to the Tunghai milk plant as a material of processing control or management of customer data, and the constraint theory, computer simulation can improve the accuracy of ERP’s internal factors. Finally, reduce the failure of using ERP system.