Probing the Performance of Non-profit Organizations with an ERP System from the Viewpoint of a Balanced Scorecard

從平衡計分卡觀點探討非營利組織導入ERP系統之績效評估

楊益強(Yi-Chyang Yang)

《蘭陽學報》 12期 (2013/06) Pp. 50-60

https://doi.org/10.6665/JLYIT.2013.12.50

摘要

面對知識經濟時代，企業資源規劃（Enterprise Resource Planning ,ERP）系統是一套以整合各部門所需的資源，橫跨企業內外部、結合業務流程改造及降低成本以達資源共享為目標而產生的系統，是企業維持競爭優勢的關鍵。然而組織在發展ERP系統時，會因其組織特性與組織規模的不同，而產生不同的影響。對一般企業而言應能帶來許多效益與優點，且導入ERP後，系統產出的價值可直接由客觀評定的量化標準加以計算與衡量。然而，對於非營利組織而言，由於少了利潤這一個概念，若不重視導入ERP後的績效管理，則不僅可能造成資源浪費，亦會導致組織的目標願景落空。因此一套具有指標性的績效評估系統對於非營利組織而言更形重要。目前在ERP研究中，多著重於一般企業導入ERP後所產生的績效評估；對於非營利組織導入ERP之相關研究可說是付之闕如。因此本文擬從平衡計分卡觀點來探討非營利組織導入ERP 系統後，是否能藉由資訊科技的整合，以達成組織績效提昇之預期目標。

關鍵字

企業資源規劃（ERP） ； 非營利組織 ； 平衡計分卡

並列摘要

Enterprise Resource Planning (ERP) is the core of enterprise that maintains an competitive advantage, to face knowledge economy. ERP is the system, which integrates resource from different departments, develops procedures of business, and reduces the cost, in order to achieve the goal of sharing sinews. However, different scales and attributes of organizations bring out diverse consequences while going along ERP system. For regular companies, ERP shall bring about numerous benefits and positive sides, and the value of the system could straightly be appraised objectively. Yet it is a different story when it comes to non-profit organizations.Without the concept of profit, non-profit organizations may confront several obstacles such as resource being cast away and even lost track of its goal by ignoring the management and achievement after the lead-in of ERP. It is therefore important to equip a standard achievement scale system for non-profit organizations. Current ERP researches concern mostly about estimating achievement in enterprises but not in non-profit organizations.For this reason, this article is at the viewpoint of Balanced Scorecard, planning to treat if ERP-applied non-profit organizations could achieve its anticipation with improved performance through the integration of technology and information.

並列關鍵字

Enterprise Resource Planning (ERP) ； Non-profit organization (NPO) ； Balanced Scorecard

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