Business process reengineering (BPR) has been widely applied in many enterprises. However, most cases have targeted large enterprises. In Taiwan, small and medium enterprises (SMEs), which account for at least 95 per cent of all enterprises, have played an extremely important role in Taiwan’s economic growth. The question of whether those SMEs can successfully implement BPR in order to strengthen their management structure is an important issue. Undertakes a detailed case study of an SME whose profits had fallen dramatically and which successfully implemented organizational restructuring (OR). Discovers that, although the SME in question did not make use of information technology to achieve the goal of organizational restructuring, by adopting use of BPR concepts and methods it achieved its goal of transformation. The model used for the implementation procedure of OR should provide a useful reference for other SMEs in Taiwan seeking to achieve perpetual operation, because most SMEs will eventually encounter similar problems.
Industrial Management & Data Systems, 101(9), 492 - 501