從應收帳款觀點探討企業導入ERP系統之效益

From the Perspective of Accounts Receivable to Analyze the Effectiveness of ERP Systems

張耀中(Yao-Chung Chang)

指導教授 ： 潘玉葉

淡江大學/商管學院/國際商學碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00786

摘要

隨著資訊科技及網際網路的進步，企業使用資訊系統來輔助企業流程及幫助決策的情形已非常普遍，企業資源規劃系統（Enterprise Resource Planning；ERP）已成為企業相續導入的一套資訊整合系統。其系統功能為改造與整合企業內外部資訊，健全企業體質、提昇競爭力等。但企業導入ERP系統後，是否真能提高企業之效益，為企業帶來更多競爭力是本研究之研究目的。
本研究採個案分析法，以航空貨運承攬公司為對象，探討應收帳款流動速度、呆帳發生率來分析ERP系統導入企業的成效。利用帳齡分析、經營能力性分析法，了解 ERP系統導入後，對應收帳款的效益。再輔以問卷分析法印證結果。
研究結果顯示個案公司導入ERP系統後，對會計功能有正面影響、提昇應收帳款收款速度，為公司帶來正面效益，強化公司競爭優勢與績效。

關鍵字

應收帳款管理 ； 企業資源規劃系統

並列摘要

With the development of information technology and the widespread of the Internet, it has seen information systems been in common use by enterprises to manage the information, support the workflow in the business processes, and help people to better make their decisions.The enterprises resource planning systems has therefore become very popular nowadays. The systems are transformation and integration the information of internal and external. And improve the ability of business, creating more competitive advantages for the company. However, implementing the ERP system indeed have increase the effect of business and bring more competitive advantages for the company, is the main object of this study.
The subject of this case study is used one of the freight forwarders companies. Explore the accounts receivable flow rate and bad debts incidence to analyze the effectiveness of this study object. It used the aging analysis method and the operating analysis methods to understand the effectiveness of accounts receivable in implementing ERP system.Finally, Supplemented by questionnaire analysis confirms the results.
The research result reveals that the ERP system has a positive impact on the accounting function,shorten the receivables collection time, bring the positive effect and strengthen their competitive advantages and more profits.

並列關鍵字

Accounts Receivable Management ； Enterprise Resource Planning (ERP)

參考文獻

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18. Madapusi, A., and D. Souza (2012). The influence of ERP system implementation on the operational performance of an organization. International Journal of Information Management, 32(1), 24.

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參考文獻

1. 王玲華(2009)。導入ERP系統對企業營運績效的影響。逢甲大學，會計學系碩士班。