導入商業智慧對企業經營績效探討-以個案上市公司為例

A Case Study of Business Performance by Business Intelligence Implementation

賴秋生(Chiu-Sheng Lai)

指導教授 ： 李超雄

國立中正大學/管理學院/會計與資訊科技學系/碩士(2015年)

摘要

因應全球化的浪潮及快速變遷時代中，企業所面臨的新問題是如何能够快速地回應並做出正確的決策，而商業智慧系統(Business Intelligence System，以下簡稱BIS)，是當今最能輔助企業在決策管理階段的資訊系統；然而在學術相關研究結論中，發現企業進行資訊科技投資和經營績效不見得一定會有產生正面的效益，也就是所謂的生產力矛盾的現象。因此本研究希望透過個案實證分析來瞭解，導入商業智慧對企業經營績效之間的相關性，藉此來瞭解BIS導入後是否真能為企業帶來經營效益?。企業要能永續經營，最重要的便是經營績效展現，然而就經營績效而言，對大多經理人所關心的不外乎是公司整體之工作效益提升，對大多企業主或股東們所關心的不外乎獲利與經營能力提升，而個案公司亦同。故本研究以兩個面向做檢定，一是「工作效益面」採用問卷調查，二是「財務績效面」採用個案公司於資訊公開觀測站之財務資料，本研究所獲得的結論如下:
一、工作效益面
1.在「內部作業效益」有明顯助益。依主管看法其影響「內部作業效益」程度高低之問項分別為
「報表資訊正確性」、「報表資訊完整性」、「報表資訊透明化及價值性」、「報表資訊一致」、
「報表資訊即時性」、「間接部門的效率」。
2.在「內部管理效益」有重大助益。依主管看法其影響「內部管理效益」程度高低之問項分別為
「整合企業各部門之結帳速度」、「企業決策流程」、「企業整體營運成本」、「協同各部門業績成長」、
「協同企業目標與行動」。

二、財務績效面
1.在「獲利能力指標」之EPS平均成長率約提升88%，ROA平均成長率約提升59%，ROE平均成長率約提升57%。
2.在「經營能力指標」之應收款項週轉率平均成長率約下降2%、存貨週轉率平均成長率約下降6%，該二個指標成長率
並無明顯提升，其分別受到外部環境與個案公司銷售生產策略之影響。

以個案公司整體而言，其結帳天數約縮短2~3工作天、工作效率約提升20%。對於BIS導入後確實能提升整體工作效益
進而達到「獲利」指標成長，故個案公司導入商業智慧系統確實有助於經營效益之提升。
同時也表示並非所有關於財務績效指標，僅單靠一個資訊化系統便能產出實質且明顯的效益，故企業在評估商業智慧
系統導入時，應以提升工作效益為主要考量。

關鍵字

個案研究 ； 經營績效 ； 商業智慧

並列摘要

To adapt the globalization wave and fast change era, the new issue enterprises encountered is how to make a prompt response and correct decision. In addition, Business Intelligence System (hereinafter referred to as BIS) is the most optimal information of assisting enterprises in the management phase of decision-making at present; however, by viewing relevant academic researches and conclusions, it found that there’s no necessary positive efficiency yielded from enterprises’ investment in information technology and their operating performance; in another word, it is the so-called Productivity Paradox. Therefore, this study intended to analyze the empirical case study to understand that the correlation between the introduction of business intelligence and enterprise’ operating performance, and hereby use such correlation to understand whether the introduced BIS can truly bring enterprises with corresponding operational efficiency or not? For enterprises’ sustainable operation, the most important key is the demonstration of their operating performance; however, in view of operating performance, most managers are often concerned with improving the entire work efficiency for their companies, to most enterprise owners or shareholders who are only concerned with improving their profit and operating ability, as well as the case study company. Thus, this study used two aspects to conduct corresponding tests, one is the test of「the aspect of work efficiency」which used the questionnaire survey method, and another test is the「the aspect of financial performance」which adopted the financial statement and information of case study company that stated in Market Observation Post System, and this study obtained these conclusions:
一、Aspect of Work Efficiency
1.It has significant effect on「internal operation benefit」. In accordance with its superintendents’
opinions, the levels of influence, from high to low, on those questions of「internal operation benefit」are
the「statement information accuracy」, 「statement information integrity」, 「statement information
transparency and valence」, 「statement information consistency」, 「statement information timeliness」 and
「indirect department efficiency」.
2.It also has significant effect on「internal management efficiency」. According to its superintendents’
opinions, the levels of influence, from high to low, on those questions of「internal management efficiency」
are the 「integrating the account balancing speed for enterprise’s departments」, 「enterprise’s decision-
making procedures」, 「enterprise’s integral operating cost」, 「collaboration with each department’s
business growth」 and 「collaboration with enterprise’s target and action」.
二、Aspect of Financial Performance
1.For the average growth rate of EPS in「profitability indicator」, it has improved about 88%, ROA average
growth rate has improved about 59%, and ROE average growth rate has improved about 57%.
2.For the average growth rate of Accounts Receivable Turnover Ratio in「operation competence indicator」, it
has declined about 2%, the average growth rate of Inventory Turnover Ratio has declined about 6%, thus the
growth rate of these two indicators has not yet improved significantly, due to there were influenced
respectively by external environment and the case study company’s sales and production strategies.
For the entire case study company, the days of balance has shortened about 2~3 work days and improved about 20% work efficiency. It has really improved the entire work efficiency to achieve the growth of 「profit-making」target after introducing BIS; therefore, the case study company’s operational efficiency has certainly been improved by introducing BIS. At the same time, it also showed that not all relevant financial performance indicators can produce substantial and significant benefits only by one information system, thus enterprises shall take the improvement of work efficiency as the main consideration when evaluating the introduction of BIS.

並列關鍵字

Operating Performance ； Business Intelligence ； Case Study

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