探討教學版企業資源規劃系統在輸入控制界面設計之合理性-以鼎新ERP之配銷模組為例

自電腦發明後，資訊科技興盛的發展，即時、精準的資訊便是企業生產力。90年代末期企業資源規劃( ERP) 出現改變資源運用觀念，提升了整體企業流程管理。ERP系統在各領域提供及分析營運資訊，幫助企業因應瞬息萬變的環境，因此ERP人才需求急劇增加。台灣的大學和技職院校調整課程以滿足產業需求，將ERP系統納入授課內容，以培養專業人才。然而，學校的教學策略和學習成效，直接影響學生在實際工作中之表現。倘若學生在學習過程中，未能理解教學原理或實務應用間之差異，可能會在就業時出現重大的學習差距。故本研究聚焦於檢視「教學版ERP系統」在輸入控制方面上操作及設計之合理性，這牽涉到資訊系統內部控制概念。而以往研究甚少從內部控制角度來探討教學版ERP在輸入控制方面的設計是否合理，本研究藉由訪談鼎新顧問、授課教師及學生對這一問題的看法，其實證結果可以提供在未來設計ERP介面和教學ERP內控之參考依據。實證結果發現：(1)彈性輸入欄位顏色定義未明確，易造成使用者混淆，建議應明確定義顏色區別，優化輸入欄位設計。(2)使用者權限與角色定位不明確，缺乏完善職能分工，需透過教師於課程中增進權責區分的內部控制觀念。(3)系統報表資訊廣度不足，學生需培養管理分析能力，方能與實務接軌。

關鍵字

企業資源規劃；資訊系統內部控制；輸入控制

並列摘要

Since the invention of the computer, information technology has developed vigorously, and real-time and accurate information is the productivity of enterprises. The emergence of enterprise resource planning (ERP) in the late 1990s changed the concept of resource utilization and improved overall enterprise process management. ERP systems provide and analyze operational information in various fields to help companies respond to the ever-changing environment. Therefore, the demand for ERP talents has increased dramatically. Taiwan's universities and technical and vocational colleges have adjusted their curricula to meet industry needs and incorporated ERP systems into their teaching content to cultivate professional talents. However, the school’s teaching strategies and learning effectiveness directly affect students’ performance in actual work. If students fail to understand the differences between teaching principles or practical applications during the learning process, there may be a significant learning gap when they are employed. Therefore, this study focuses on examining the rationality of the operation and design of the "Teaching Edition ERP System" in terms of input control, which involves the concept of internal control of the information system. Previous studies have rarely explored whether the input control design of the teaching version of ERP is reasonable from the perspective of internal control. This study interviewed Dingxin consultants, teachers and students about their views on this issue. The empirical results can provide guidance for future designs. Reference basis for ERP interface and teaching ERP internal control. The empirical results show that: (1) The color of the flexible input field is not clearly defined, which can easily cause confusion among users. It is recommended that the color difference should be clearly defined and the design of the input field should be optimized. (2) User permissions and role positioning are unclear, and there is a lack of complete functional division of labor. Teachers need to enhance the internal control concept of dividing rights and responsibilities in courses. (3) The breadth of system report information is insufficient, and students need to develop management and analysis skills in order to be in line with practice.