企業導入企業資源規劃(ERP)關鍵成功因素之研究－ 以印刷電路板(PCB)產業為例

A Research on Key Success Factors of Implementing Enterprise Resource Planning (ERP) in Business －Taiwan Printed Circuit Board (PCB) Industry as an Example

游朝宗(Chao-Chung Yu)

指導教授 ： 嚴奇峰

中原大學/商學院/企業管理研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500561

摘要

論文摘要
台灣自從加入世界貿易組織(WTO)之後，市場的競爭環境中有全球化的機會與挑戰，國內的許多產業正面臨著重大的衝擊，也期盼進一步提升經營管理的決策能力及速度，在最近這幾年，企業導入企業資源規劃(Enterprise Resource Planning；ERP)，已經成為企業提升效率及節省成本，創造獲利必備的重要管理工具，期望藉以用來改善提升企業的競爭力。台灣的印刷電路板(PCB)產業發展快速，整個產業結構相當完整，為因應市場非常快速、經常多變的需求，其中又以推動導入ERP做為整合內部資源、提升競爭力的方法。但多數的企業仍依靠軟體或系統廠商的協助推動導入ERP，而導入ERP有其關鍵成功因素(KSF)，對於這方面的相關研究文獻探討較少，這是本研究選定PCB產業為對象的理由。
本研究主要探討國內的PCB產業在導入ERP時的關鍵成功因素，以供實務界參考。本研究以採個案研究與深度訪談等方法，針對國內PCB業界營收前二十大其中的八家上市、上櫃公司，與接受訪談的主管以深度訪談之方式進行，就其導入ERP的影響關鍵因素四項構面「決策構面」、「流程構面」、「組織構面」及「外部支援構面」，探討導入ERP後的「效益評估構面」分成「客觀性指標」及「主觀的指標」兩項，以探討其關鍵成功因素掌握及效益評估之影響。
本研究經研究彙整與結果分析後獲得的結論如下：
一、企業在導入ERP時的關鍵成功因素，確認有四個重要的構面：「決策構面」、「流程構面」、「組織構面」、「外部支援構面」。
二、企業在導入ERP時的關鍵成功因素，四個重要構面的優先順序為：1.「流程構面」、2.「組織構面」、3.「決策構面」、4.「外部支援構面」。
三、評估企業在導入ERP時，有「客觀性」與「主觀性」兩項指標，個案企業在此兩指標上之整體效益表現良好。
四、企業在導入ERP時，其「主觀性指標」效益會大於「客觀性指標效益」。
五、 企業在導入ERP時愈能掌握四個關鍵成功因素構面，則效益評估表現愈好。
六、企業在導入ERP時，衡量四個重要構面與關鍵成功因素整體表現，部份有「明顯對應關係」，部份對應關係則「較不明顯」。
七、企業在導入ERP時，其主觀性效益指標差異大，故與整體效益間沒有明顯對應關係，但客觀性效益指標與整體效益表現有明顯的正向對應關係。
八、企業在導入ERP時，掌握KSF構面與效益指標時，「外部支援構面」是「充分因素」；「流程構面」是「必要因素」；而「決策構面」與「組織構面」則是「充要因素」。
本研究目的乃在對於PCB產業於導入ERP系統時，提供關鍵成功因素的建議，使其易於掌握關鍵成功因素，進而達到事半功倍的效益。同時建議政府主管機關亦能考量關鍵成功因素，以做產業的整體規畫，並能提供產業界在投入有限的資源前提下，做最佳的分配與配套，以增加企業導入ERP的成功機率。

關鍵字

企業資源規劃 ； 印刷電路板產業 ； 關鍵成功因素

並列摘要

Abstract
After Taiwan joined World Trade Organization (WTO), there were chances and challenges of globalization in the competitive market environment, many domestic industries faced major impacts, hope to further upgrade the decision-making ability and the speed of conducting management. In the past few years, companies introduced Enterprise Resource Planning (ERP) which has already become the indispensable management tool to increase efficiency, reduce cost as well as to generate profit, expecting by using it to improve and upgrade the competition edge of the companies. The Printed Circuit Board (PCB) industry development of Taiwan is fast, the whole infrastructure is rather complete. To cope with the very fast-changing and dynamic demand pattern, implement "ERP" is the most prevailing approach to integrate internal resources to increase competitive advantage. Most of the companies still depend on the helps from software or system manufacturers to implement ERP; however, ERP implementation has its Key Success Factor (KSF). As research and study on this aspect at present are very few, this is the reason that PCB industry was chosen as the subject of this research.

The author mainly investigated the KSF of the companies of domestic PCB industry when they implement ERP. This research intended to be used as a reference for people who practices ERP implementation. This research adopted the methods of case study and depth interview. The author interviewed executives of 8 public listed and over-the-counter listed companies of the top 20 companies in terms of sales revenue in PCB industry in great depth, focusing on their experiences on the four influential dimensions of KSF –i.e. "decision", "process", "organization" and "external support" dimensions when they implement ERP. This research also investigated, after ERP implementation, "benefit evaluation dimension" is divided into two items, i.e. "objective index" and "subjective index", the control of its KSF and its influence on benefit evaluation.
The conclusions of this research, after summary and result analysis, are as follows:
1. There are four important dimensions of KSF: "decision dimension", "process dimension", "organization dimension", and "external support dimension" to implement ERP successfully.
2. The four important dimensions of the KSF when companies implement ERP are sequenced in terms of importance as: 1) process dimension, 2) organization dimension, 3) decision dimension, 4) external support dimension.
3. When evaluating companies on its ERP implementation, whoever has "objective" and "subjective" index, its performance in terms of benefit is good.
4. When companies implemented ERP, most of them performed better on "subjective index " rather than on "objective index".
5. When ERP is implemented in the companies, the better control on the four dimensions of KSF, the better the performance on benefit evaluation.
6. When evaluating companies’ general implementation performance of four important dimensions and the KSF, some have "obvious correlation", but others "do not have obvious correlation".
7. When ERP is implemented in the companies, the variance of "subjective benefit" is large; therefore, there is no obvious correlation between "subjective benefit" and total benefit. However, "objective benefit" and the performance of total benefit have obvious positive correlation.
8. When ERP is implemented in the companies, at the time of controlling KSF dimensions and benefit index evaluation, "external support dimension" is a "sufficient factor"; "process dimension" is a "necessary factor"; and "decision dimension" and "organization dimension" are "sufficient and necessary factors ".

The purpose of this research is to provide suggestions on the KSF to PCB industry when companies implement ERP system, and to make it easy to control KSF, then to reach the goal in a more efficient way. In the mean time, the author suggests that the government authority can also consider key success factor to do an industry-integration planning. The research findings and suggestions enable companies in the industry under the condition of limited resource input, can do the best allocation and integration to increase the success rate of ERP implementation.

Keywords: Enterprise Resource Planning; Printed Circuit Board Industry; Key Success Factor.

並列關鍵字

Enterprise Resource Planning ； Printed Circuit Board Industry ； Key Success Factor

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