- 學位論文
導入ERP對企業經營效率與經濟附加價值之影響－以我國資訊電子業為例
The Impact of ERP Implementation on Operating Efficiency and Economic Value Added－The Case of Electronic Industry of Taiwan
摘要
隨著資訊科技的快速進步、全球化、及顧客需求的日益多樣化，產業競爭環境越來越激烈，企業之經營除了降低成本、提高品質外，更需要整合企業內部與外部之資源。近年來興起的企業資源規劃（Enterprise Resource Planning，ERP）系統，就是一套透過資訊技術整合並佐以世界級企業實務精華的強有力之資訊管理系統。企業為了提昇競爭力，莫不致力於ERP系統的導入。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，特別是針對導入企業資源規劃系統前後，企業之經營效率與經濟附加價值是否如同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資料包絡分析法與經濟附加價值來探討企業導入ERP前後其對經營效率與經濟附加價值的影響。 本研究共分成五章，第一章簡述研究動機與目的；第二章針對研究相關理論進行文獻回顧；第三章說明研究架構與研究方法、第四章進行資料分析；第五章為研究結論與建議。研究結果歸納如下：(1)企業導入ERP系統後，其經營效率並未提高。(2)企業導入ERP系統後，其經濟附加價值有提高。(3)經營效率、經濟附加價值與股價並未有太大的相關性。
並列摘要
Due to the rapid advancement of information technology, globalizations, and diversification of customer needs, enterprises are facing severe competition ever. The enterprises must not only reduce costs and improve quality of products, but also integrate both internal and external resources. Through Internet technology system, ERP（enterprise resource planning）is the powerful system integrated Global Brand Company experience. Spec-in ERP system will be the priority to improve company competition. 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 Operating Efficiency and Economic Value Added would be affected tremendously as the ERP seller claimed or not after the adopting the Enterprise Resource Planning either. Thus, Data Envelopment Analysis and Economic Value Added probes on the effect of the enterprise’ Operating Efficiency and Economic Value Added after the adoption of the Enterprise Resource Planning. This research has five sections. The first section presents the motivations and purposes of the study. The second presents a literature review. The third discusses the theoretical framework and the research methodology. The fourth presents data analysis. The final section presents discussions and suggestions for further research. This study concludes that： (1) After ERP system has been implemented, operating efficiency of business does not improve. (2) Economic Value Added of business improves after implementation. (3) The correlation among operating efficiency, Economic Value Added and stock price is weak. Keyword：Data Envelopment Analysis, Operating Efficiency, Economic Value Added, Electronic Industry