在過去數十年間,台灣中小企業的蓬勃發展,不但提升國內經濟成長,也提供大量的就業機會;但中小企業資源不足,往往在人才培育、生產技術、行銷管道、財務能力及資金籌措等各方面,遭逢問題及困擾。中小企業的營運管理模式需要更多的能量驅動,促進創新以提升永續經營的機會。 現今企業已普遍導入及運用各種電腦軟體執行日常作業,包含ERP、HR、CRM等等,在企業導入系統化作業之後,越來越多的流程因應電腦化之後已不再列印出紙本,因此各項內稽作業也伴隨E化之後而有所改變,其中包括電腦資料串聯之正確性、電腦權限及資料保存等相關資安風險之控管,特別是財務稽核對於E化後各項資料來源及帳務處理軌跡也需要更高的人機協同作業流程來取代傳統人工抽樣稽核,因此如何由流程控管並能從中發現異常單據及數據,藉以達到企業內部稽查的效果,內控制度的執行是公司治理的基礎作業,若能落實於日常稽核並透過ERP系統做到及時審計的功能,對於公司治理將有預防性的功能效益。 本論文藉由中小企業常使用的ISO品質管理系統搭配內控制度並透過ERP系統之運用,重整日常作業之流程,藉此建置一套完善的管理制度,以供個案公司做為日後管理之依據。在ERP導入階段企業所面臨的問題可分為三大構面來探討-即組織面、技術面及行為面。組織面主要問題為溝通上的障礙,透過選任熟悉作業且有豐富導入ERP經驗的主管擔任專案經理,可快速解決各單位間的相互衝突;技術面問題在於中小企業通常並無高階MIS人力編制,因此選擇大型ERP廠商並要求提供高品質的輔導顧問及完整的教育訓練即為解決該問題最佳方案:行為面的探討則包含系統導入過程中對於人員的激勵、授權及整合,當遇到管理衝突時,專案小組能秉持中立,以企業整體利益為考量,做到良好的跨部門溝通。個案公司在ERP系統導入後,分析其銷售與收款循環相關之控制點,發現舊系統存在的部份人工稽核及不具控制功能之情形,已改善控制點至全數符合並且提升至完全由ERP系統自動稽核控制。
In the past ten years, the SMEs not only enhance the growth of the domestic economy but also provide a lot of employment opportunities in Taiwan. However, SMEs input resources for personnel training, production technology, marketing channels, and financial capacity weakly, therefore, they often suffered problems. The enterprise have generally imported and used a variety of computer software to perform day-to-day operations, including ERP, HR, CRM, etc. As a result, change of internal audit operations is accompanied by computer system. The risk control of information security including a series of correctness of computer data, computer access, and data retention, etc, especially the financial audit for the various data sources and accounting treatment trajectory is higher than man-machine audit process. The paper is to redesign day-to-day operations of processes by the ISO quality management system with the internal control, adopting ERP systems to build a sound management system. The problems faced by the ERP implementation phase can be divided into three dimensions to explore that organization, technology and behavior. First, the major problem of Organization is communication barriers. I design to elect a competent, richer experience in implementing ERP as a project manager, reduce conflicting between the various units. Second, the technical problem is that SMEs often do not have the preparation of high-end MIS human. Therefore, I choose large ERP vendors and require providing a high-quality counselor and complete education and training that is the best solution. Third, Behavior includes incentive, authorization and integration of person during the import process of system. When faced with managing conflict, the ad hoc group can pursue a neutral with minding the overall interests of the enterprise to achieve a good inter-departmental communication. After the ERP systems is imported, for example sales and receivables cycle, the A company has improved the control point to fully comply with and upgrade by the ERP system. The operating mode of SMEs requires more energy to drive and to promote innovation in order to enhance the sustainable management opportunity.