銷貨折讓流程E化系統導入研究 – 以電子製造服務公司為例

A Study of Sales Rebate E-Business Process Implementation: A Case Study on an Electronic Manufacturing Services Company

洪國斌(KUO-PING HUNG)

指導教授 ： 陳宏益

朝陽科技大學/資訊學院/資訊管理系/碩士(2018年)

摘要

個案公司為強化發展的競爭優勢，於2016年重新導入企業資源規劃系統(ERP)。ERP系統上線後，會計部門提出「銷貨折讓訂單」流程錯帳問題，要求資訊部門提出解決方案。資訊部門為會計部門規劃的解決方案遭遇業務部門持不同意見。調整方案後，資訊部門又順勢導入電子簽核系統於方案中。但，管理階層並未認同電子簽核系統能在流程中帶來效益，再度要求修改解決方案。如此，導致一個資訊主管看似簡單的專案，遭受到業務部門及經營管理階層的反對，歷時1年2月仍未成功上線。

本研究以「個案研究」觀察並記錄此個案導入過程，從「IT社會分析」、「抗拒行為影響因素」、「企業導入ERP關鍵成功因素」、「組織政治」等觀點來剖析研究個案公司在執行小規模、內部資訊系統專案進行企業流程E化時所遭遇的問題，並瞭解這些原因。希望將來內部資訊系統專案執行能夠準時導入並結案。

研究發現，資訊部門在規劃會計部門問題的解決方案時，過度假設業務單位使用者單的需求，導致業務單位使用者抗拒。在第二次規劃解決方案時，專案範圍擴大，對經營管理階層主管是否充分支持過度樂觀，也未瞭解現行流程背後的政治意涵，而遭受經營管理階層反對。因而導致專案的需求多次調整，導致時程延宕。

關鍵字

企業內部資訊系統專案 ； IT社會分析 ； 抗拒行為影響因素 ； ERP關鍵成功因素

並列摘要

In order to strengthen the competitive advantage, the company in this case study re-implemented ERP in 2016. The accounting department, after the re-implementations, has identified the invalid accounting transactions caused by sales persons entering Sales Rebate orders which they suppose no to do.

The accounting department has made a request for the solution to the MIS department. The first solution proposed by the MIS department satisfied the demands of accounting department but not the sales department. While re-plaining the solution, the MIS departments extended the project scope by introducing the Online Approval (OA) System to the solution. However, the senior executives did not agree with the new solution and asked to remove the OA System from the solution. The project, which the MIS manager thought of as a simple one, has been executed for 14 months and has not closed.

This study observed process and collected data from the project and analyzed why such a small scale, internal project has faced challenges from various stakeholders. We analyzed the case from the viewpoints of the IT social analysis, user resistance behavior, and the critical factors for implement ERP system. With better understanding the reasons, the internal IT project involving re-engineering the work processes can have the more possibilities delivering acceptable and closing the project on time.

The study has reach the reasons that make the project delay. Firstly, the MIS department over-hypothesizes the demand of the sales department leads to the resistance when planning the solution for the accounting department. Secondly, the MIS department extended project scope in the second solution. The senior executives disagreed the new solution because the MIS department is overly optimistic about the supports to the solution from the senior executives. Furthermore, the new solutions do not reflect the political meaning behind the current paper approval process for the Sales Rebate orders. These reasons make the project suffering several critical demand changes and, then, cause the project delay.

並列關鍵字

Enterprise Internal IT Project ； IT Social Analysis ； User Resistance Behavior ； ERP key success factors

參考文獻

參考文獻(英文)

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3. Chauhan, R., Dwivedi, R., and Sherry, A. M. (2012). "Critical success factors for offshoring of enterprise resource planning (ERP) implementations", Business Systems Research, 3(1), pp.4-13.

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