ERP系統之績效評估-對照樣本法之應用

Performance Evaluation of ERP Systems: An Application of the Matched Sample Comparison Groups Methodology

黃凱輝(Kai-Huei Huang)

指導教授 ： 陳國泰

國立臺灣大學/管理學院/會計學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.02402

摘要

ERP系統的發展反映了企業對於資訊應用系統的需求，該系統不但可用於整合製造業之運籌、生產、財務以及人力等資源，亦可針對個別產業，例如服務業或金融業等不需生產規劃的企業，提供特定模組，滿足企業資源整合的需求。台灣ERP產業從1997年快速成長，市場規模從21.3億元快速成長至2003年的95.3億元，反映台灣以製造業為主的產業型態，以及身處國際資訊電子供應鍊中重要地位，對於ERP系統需求之迫切。
然而ERP投資亦有其風險存在，例如高額的支出、管理階層未能做好管理，或者使用者抗拒心理，常是造成ERP效益未如預期的原因，ERP的效益也因此逐漸受到質疑。
國內對於企業導入ERP系統後績效是否改善缺少完整之實證研究，亦少有針對國內外ERP系統對於績效改善之的差異作研究。故本研究以對照樣本法，針對台灣40家企業導入ERP系統後十六季，相較於導入ERP系統前，在經營效率、生產力、費用比率及獲利能力四個構面是否有顯著之績效改善，以及導入國內外ERP系統是否對於績效改善有所差異做研究。本研究之發現如下：
1.企業導入ERP系統後，僅在費用比率有較為顯著之改善，其他各構面並無顯著績效改善，顯示企業導入ERP系統和績效改善間並無明顯攸關性。
2.從導入ERP系統後第三季，國外ERP系統對於企業績效之改善，顯著優於國內ERP系統。

關鍵字

製造資源規劃 ； 企業資源規劃 ； 物料資源規劃 ； 對照樣本法

並列摘要

The evolution of ERP system reflects enterprise’s need for information technology application. Manufacturing companies can use ERP systems to integrate logistics, manufacturing, financial and human resource management. Service companies such as banks can also implement an ERP system without any production-related functionality. In Taiwan, the size of the ERP market has grown from 2.13 billion NT dollars in 1997 to 9.53 billion NT dollars in 2003. Such a rapid growth reflects companies’ urgent need to integrate enterprise-wide resources to remain competitive internationally.
However, certain risks such as high cost, mismanagement, and employees’ resistance often make the ERP investment unable to meet expectations. Consequently, more and more people begin to doubt the benefits of ERP systems.
In Taiwan, very few empirical studies have focused on the performance of ERP systems or the performance difference between domestic and foreign ERP systems. Through longitudinal analysis, this research attempts to investigate the casual relationship between ERP adoption and subsequent improvement in operation efficiency, productivity, cost ratio and profitability performance measures. Matched sample comparison groups are used as benchmark to remove the market forces that could influence firm performance. In addition, this study also attempts to determine whether differential performance exists between domestic and foreign ERP systems.
By analyzing the 10 performance measures of 40 companies for the 16 quarters after they implemented ERP systems, this study finds:
1. After adopting ERP system, companies’ cost ratios decrease significantly, but make no improvements in operation efficiency, productivity and profitability. In other words, there is no positive relationship between ERP adoption and performance improvement.
2. From the third quarter of post-implementation, the performance improvement ratio is much higher for companies adopting foreign ERP systems, which indicates foreign ERP systems perform better than domestic ERP systems.

並列關鍵字

MRP ； MRP ； ERP ； Matched Sample Comparison Groups Methodology

參考文獻

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