導入ERP對企業經營績效之影響

A Case Study of Evaluating the Impact of ERP Implementation on Business Performance

劉淑鶯(Shyu-Ying Liu)

指導教授 ： 周濟群 ； 張寶光

中原大學/商學院/會計研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100432

摘要

台灣產業以躍升為全球的生產重鎮，特別是高科技及資訊產業，而近年來ERP的蓬勃發展與大廠施壓及Y2K有關，為了爭取國際訂單，台灣產業體認到ERP對企業的重要性，各企業紛紛投入ERP之列，ERP系統成為經營的成敗關鍵，然而導入ERP系統費用昂貴，動輒1、2億元，且需投入相當多的人力及時間，企業往往花了大筆的鈔票，卻不容易查覺其效益何在。

由於有關導入企業資源規劃系統對企業經營績效影響之實證研究尚不多見，特別是針對導入企業資源規劃系統前後，企業之經營績效是否真如系統廠商所宣稱會有重大改善之效果，則一直未有客觀的科學證據，故本文之研究目的係藉由個案研究方法來探討企業導入ERP前後其對經營績效的影響。

研究結果歸納如下:
在導入ERP前後具有顯著結構變遷現象者為經營能力中的存貨水準控制的相關變數、短期償債能力及品質與結帳時間，而經營能力中存貨水準以外之績效變數、獲利能力、成本控制及競爭優勢均未有顯著地結構變遷現象，轉為較差且具顯著結構變遷現象者為生產力及財務作業處理能力變數。

關鍵字

經營績效 ； 結構變遷 ； 企業資源規劃

並列摘要

Taiwanese industries have bloomed to be global manufacturing sites, especially in hi-tech and information technology fields. Recently, due to pressures from the major overseas buyers and the Y2K problems, the Enterprise Resource Planning (ERP) develops flourishingly. To gain overseas orders, Taiwanese enterprises do recognize the importance of the Enterprise Resource Planning to their business. While lots of Taiwanese enterprises are constructing their ERP, therefore the Enterprise Resource Planning system has become the key factor of success. But it is very expensive to build up an Enterprise Resource Planning system. It could cost up to one or two hundred million NT dollars and takes a lot of time and efforts. Some enterprise spent lots of money but could not find out the benefit gained from the Enterprise Resource Planning.
The empirical research about how the construction of the Enterprise Resource Planning affects the business performance of the company is rare and not completed yet. There is no scientific evidence about whether the performance would be affected tremendously as the ERP seller claimed or not after the adopting the Enterprise Resource Planning either. Thus, this case study probes on the effect of the enterprise’ performances after the adoption of the Enterprise Resource Planning.
This study concludes that：the significant structural changing phenomenon after the adoption of the Enterprise Resource Planning are inventory-level related variables、short-term solvency and quality and closing time. The insignificant ones are the non-inventory-level performance variables、profitability、cost control and competition advantage. And those that are significant but getting worth include production variables and financial process variables.

並列關鍵字

ERP ； structual change ； business performance

參考文獻

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一、中文部分