企業資源規劃與經營績效相關性之研究：以生技醫療產業為例

本研究主要針對生技醫療產業來探討企業採用企業資源規劃(Enterprise Resource Planning, ERP)後對其組織經營績效的影響。生技醫療產業是一個高度技術及資本密集的產業，而ERP的使用更能強化此產業的競爭優勢及營運效率。本研究針對在2007年至2013年採用ERP之上市櫃公司為研究對象，以資產報酬率及股東權益報酬率來衡量公司經營績效，在控制了負債比率、公司規模、廣告強度、存貨週轉率及營業毛利率後，迴歸結果顯示ERP 與經營績效之間存在正向顯著關係。最後進行敏感性測試，實證結果顯示企業使用ERP後之第一年、第二年及第三年其企業資源規劃對於經營績效也為顯著正相關，顯示實證結果具有穩固性。本研究從財務績效觀點，證實在生技醫療產業ERP的重要性，同時也發現其績效的持續性，研究結果可供管理者對於導入ERP系統決策時之參考用。

關鍵字

企業資源規劃；經營績效；生技醫療產業

並列摘要

The purpose of this study is to investigate the relationship between Enterprise Resource Planning (ERP) and firm performance in biotechnology and medicine industry in Taiwan. Biotechnology and medicine industry is typically technology and capital intensive. The effective use of ERP can elevate its competitive advantage and significantly improve operational efficiency. The samples of this research are based on companies adopted ERP and listed on Taiwan Stock Exchange or Taipei Exchange Market from 2007 to2013. This study employs return on assets and return on equity to measure firm performance. After controlling variables of debt ratio, firm size, advertising intensity, inventory turnover ratio and gross profit margin, the empirical result shows that there is a positive correlation between ERP adoption and firm performance. The results do not change after performing the robustness test and we found ERP adoption positively impacts firm performance in the next three consecutive year. From the perspective of financial performance, this research has proven the importance of ERP in biotechnology and medicine industry, and discovers the sustainability of firm performance. The research outcome can be used as a reference when management is making a decision on ERP adoption.