- 學位論文
企業資源規劃系統導入對財務影響之研究
Financial impacts of enterprise resource planning implementation
摘要
一般的公司在導入ERP系統的時候，皆會期望利用ERP系統來降低成本，提高工作效率，並利用即時性的正確資訊來做決策，因此皆會期望ERP系統的導入，能夠表現在財務的績效上面。本研究以國內公司導入國際性的ERP系統為例，探討各公司在導入ERP系統以後，對於銷貨及收款循環、採購及付款循環、生產循環、薪工循環、融資循環、固定資產循環、投資循環所產生的效益，最後對於公司的財務有什麼樣的影響？在第二章對於上述七大循環的文獻探討中，發現ERP系統的導入，對於下列七項財務指標可能會產生影響：(1)管銷費用與營收之比 (2) 營業成本與營收之比 (3) 剩餘收入(4) 營收與員工數之比 (5) 庫存週轉天數 (6) 應收帳款收現天數 (7) 應付帳款付現天數。 針對國內11家已經導入ERP系統的個案研究，結果發現： ERP系統的導入對「管銷費用與營收之比」有影響。 ERP系統的導入對「營業成本與營收之比」沒有影響。 ERP系統的導入對「剩餘收入」沒有影響。 ERP系統的導入對「營收與員工數之比」有影響。 ERP系統的導入對「庫存週轉天數」沒有影響。 ERP系統的導入對「應收帳款收現天數」沒有影響。 ERP系統的導入對「應付帳款付現天數」有影響。 在財務指標改善比較多項的公司中，在剩餘收入、營收與員工數之比、應付帳款付現天數和文化背景四個指標中皆有改善，但反之，則不一定會成立。 系統複雜度對於財務績效並沒有直接的關係。
並列摘要
Before a company implement ERP system, their management team will expect that ERP system can reduce cost and increase productivity. They will use real time information from ERP system for their decision making. They also expect that there are good financial impacts of ERP implementation. In chapter 2 we went through the literature on the revenue cycle, the expenditure cycle, the production cycle, the human resources management and payroll cycle, the financial cycle, the fixed asset cycle and the investment cycle. This study focuses on the financial impacts of enterprise resource planning. We find that there are seven financial indicators to measure the impact which are 1. SG&A/Revenues 2. COGS/Revenues 3. Residual Income 4. Revenues/ Number of employees.5. Days in inventory 6. Days sales outstanding 7. Days purchases outstanding Using case study method for 11 companies in Taiwan which had implemented ERP system. The empirical results find that : (1) ERP implementation is associated with significant decrease in selling, general and administrative costs divided by revenues. (2) ERP implementation is associated with no significant decrease in cost of goods sold divided by revenues. (3) ERP implementation is associated with no significant increase in residual income. (4) ERP implementation is associated with significant increase in revenue divided by the number of employees needed to support a given level of revenues. (5) ERP implementation is associated with no significant decrease in days in inventory. (6) ERP implementation is associated with no significant decrease in days sales outstanding. (7) ERP implementation is associated with significant increase in days purchase outstanding. (8) Companies which have more financial index are improved have the same index are improved. They are 1. SG&A/Revenues. 2. Revenue divided by the number of employees. 3. Days purchase outstanding. 4. Top management support and the culture which accept new idea and new process. (9) The number of ERP system module implemented is associated with no significant impact in financial index.