基於平衡計分卡的ERP應用續效評價研究

ERP Performance Evaluation Based on Balanced Scorecard

蔡文仁(Wen-Ren Tsai)

《東方學報》 35期 (2014/12) Pp. 147-165

https://doi.org/10.29421/JTDU.201412_(35).0011

摘要

目前已經有越來越多的企業，導入企業資源規劃系統（ERP），以提高其競爭力與經營效率。對於導入ERP後企業績效是否真的有提升，這個問題已漸漸受到企業高層的重視。當前對經營績效評審主要還停留在財務層面，難以對企業績效有全面清晰的認識。ERP系統的主要功能模組包括生產管理（計劃、製造、品質）、物流管理（採購、庫存、銷售）、財務管理（會計核算、財務管理）和人力資源管理。而平衡計分卡的四個方面包括財務、客戶、內部業務過程、學習與成長。本研究嘗試引入平衡計分卡模型，結合ERP系統特點，為ERP的功能模組和BSC的四個面向建立對映關系，提出BSC適合於ERP環境下的企業營運績效評價模式。因為企業營運系統的績效評價，會受到客戶、內部管理、財務管理、員工的程度和其他相關因素影響，是一個多目標、多層次和多因素組成的複雜系統，本研究運用層級分析法確定評價指標的權重，並以灰關聯分析，提出了多層級灰色評價方法，為ERP的績效評價提供了新途徑。

關鍵字

企業資源規劃（ERP） ； 平衡計分卡（BSC） ； 層級分析法（AHP） ； 灰關聯分析 ； 績效評價

並列摘要

More and more enterprises implement ERP to enhance their competitiveness and operating performance. Corporate officials are paying more attention to the problem whether the implementation of ERP can really enhance their business performance. At the present time, the evaluation of business performance still focuses on the aspect of finance, and it is hard to have an overall and clear understanding of business performance. The main function modules of ERP system include production management (planning, production, and quality), logistics management (purchase, inventory, and sales), financial management (accounting, finance) and human resource management. The four perspectives of balanced scorecard include finance, customer, internal process, as well as learning and growth. This study tries to introduce balanced scorecard, combined with ERP, to build a mapping relation between ERP function modules and the four perspectives of BSC, and decide BSC is suitable for ERP performance evaluation. Since the performance evaluation of an operating system is affected by customer, internal management, financial management, level of employee, and other related factors, it is a complicate system formed with multi-goal, -level, and -factor. By using analytic hierarchy process, this study tries to weight each evaluation indicator, and by using grey relational analysis, hierarchy gray comprehensive assessment is submitted to provide a new route for ERP performance evaluation.

並列關鍵字

Enterprise Resource Planning ； Balanced Scorecard ； Analytic Hierarchy Process ； Grey Relational Analysis ； Performance Evaluation

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