本文探討了ERP系統導入與企業資金配置效率的關連性,首先本文將過去文獻做一個統合與分析,發現公司導入ERP系統後帶來的效益其中包含了提供更多正確即時的決策用資訊、提高組織生產力、藉由資訊分享強化部門間聯繫,而實務上,大成集團表示:「ERP做到即時的資訊提供,超越一般財務資訊,而獲得即時、正確的資訊,並產生有效的管理報表,是我們導入ERP解決方案最重要的成效。」對於公司導入ERP系統本文最在意的是導入後ERP替公司帶來更準確且更即時的資訊,由於這樣的效益本文預測公司在導入ERP系統之後能夠提升內部資金的配置效率。利用過去文獻中收集到衡量內部資金配置效率的方式使用多元迴歸分析,衡量ERP系統導入前與導入後效率是否提升?實證結果發現,公司導入ERP系統後能夠使得公司的內部資金配置效率值提升,也就是說公司在導入ERP後能夠提供高階管理者將資源分配在具有高投資機會的部門之中,此與我們的預測相符合。
ERP (Enterprise Resources Planning) has been introduced over 30 years of history. Companies begun to implement the ERP system to improve the enterprise managements and reduce the operating costs since 1980s. The objective of this research is to examine whether ERP implementation play an important role in determining internal capital market allocation efficiency. This is the first study to investigate the extent to which ERP systems are deemed to improve resource allocation benefit to business organizations. Our analysis suggests that information precision due to ERP implementation are associated with lower internal capital misallocation. The study contributes to the internal capital market literature and provides some guidance and reference for enterprise when they plan to design and implement the ERP system in the future.