中國上市公司上線ERP之動態效應評估研究

本研究的主要目的是以1996年到2003年間ERP已上線的中國上市公司為主體，建立新的模糊動態績效評估法，對ERP的效應進行長期動態合理評估。研究方法包括利用財務指標權數值，對整體效益的考量。研究發現利用財務性績效指針對ERP進行模糊動態績效評估後，中國ERP的效益並不如預期好。進一步分析後發現，ERP上線後，大部分的企業均會面臨績效下降的現象，顯示ERP對中國企業營運績效存有較長的時間延遲現象。

關鍵字

企業資源計畫系統；模糊動態績效評估；模糊理論

並列摘要

The purpose of this paper is to present new dynamic approaches to evaluate the ERP benefits. We use eight financial indicators to measure the sample entities which implemented ERP between 1996 and 2003 in China. New dynamic approaches about ERP impact of time and impact of company size are suggested for the testing hypothesis of ERP impact. From the field study we find that China and Taiwan have no significant different for the performance of ERP. That is, the financial performance did not reach the goal as it expected. For the Taiwan experience, most enterprises will meet the temporary decline situation after implementing the ERP, but in the long-term, about 4 years, it will make a significant financial progress. That is ERP exhibits the time lag prosperity.

並列關鍵字

Enterprise resource planning ERP ； Dynamic Performance evaluation ； fuzzy theory

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