商業智慧系統(以下簡稱為BIS)的發展反映了企業在競爭激烈的市場環境,運用商業智慧工具提供經理人能夠及時獲得企業內部有用的資訊,並做出正確的判斷,進而提昇營運決策品質,改善營運績效,獲取最大的利潤與提升市場價值。企業內部核心的重要資訊分析來源,大部分將存在於企業資源規劃系統(以下簡稱為ERP),本研究嘗試建立ERP系統對BIS導入與企業營運績效關聯性影響之模型,透過實證研究,以台灣上市及上櫃的企業資料為研究對象,分別以資產報酬率(ROA)及股東權益報酬率(ROE)兩種績效指標,利用複迴歸法對所建立之模型進行實證測試,本研究發現,ERP系統對BIS導入整合效益有關聯之影響,使用國外ERP系統客戶導入BIS,對於企業績效之改善,顯著優於使用國內ERP系統客戶,其原因可能國外ERP系統有較長期間的發展,功能較為齊全、系統嚴謹架構及加值型服務系統的整合,資料結構也較為完整,ERP系統導入效益也相對提昇等因素,將會牽動後續BIS的整合導入效益;另外導入BIS顧問師對於導入BIS企業的專業評價,並沒有受到個人的偏好因素或結案率的壓力,而影響顧問師的專業判斷,將具有準確性的參考價值,顧問師對於導入BIS的企業效益評價,與企業的營運績效有相對的準確性,其原因是顧問師是第一線服務人員,對於企業導入BIS的效益專業評斷,將可以準確判斷企業是否有效的使用BIS來協助企業做商業分析,提供企業進行營運績效的改善,所以顧問師的專業經驗評價,具有重要的參考價值。因此建議企業在評估導入商業智慧系統時,應先確認前端的ERP系統的資料是否已具備完整性及完善性,是否能夠提供全面性的完整營運資料給予BIS進行價值分析,以利幫助BIS的導入效益。
Development of Business Intelligence System(BIS) reflects the enterprise in a competitive market environment, Using BIS helps managers to get useful information immediately, make right decision, improve the Operating Performance, obtain maximize profits and enhance the market value. The most important enterprise operational information exist in the Enterprise Resource Planning (ERP) system. This study attempts to detect the relationship between BIS implementation and operating performance with ERP system. The samples of this study are public listed companies of Taiwan. Return on Assets (ROA) and Return on Equity (ROE) are two Performance Indicators in Multiple regression model of this study. We find that ERP system have positive effects on BIS implementation. When company implements BIS, the firm performance will improve for connecting foreign ERP system. It indicates foreign ERP system provide better information better than domestic ERP system. Foreign ERP systems are more mature, complete system function, better system architecture than domestic ERP Systems. It is also an important to evaluate the accuracy of the consultant professional evaluation about BIS implementation. The consultant's professional evaluation is not affected by personal preference or the pressure of project clearance rate. Consultant is loyalty to report the performance of BIS implementation. Therefore, the consultant evaluation becomes an important reference to judge the value of BIS.