生技業導入ERP對其智慧資本之影響- 以資訊科技治理的觀點

The Case Study of the Intellectual Capital of Implementing ERP System in Biotech Industry by IT Governance

許敏茹(Min Ju Hsu)

指導教授 ： 黃士銘

國立中正大學/管理學院/會計與資訊科技學系/碩士(2012年)

摘要

近年來，資訊科技投資已成為企業經營不可缺少的項目，資訊科技投資已無法再為企業帶來競爭優勢。企業處在如此激烈競爭的環境下，如何提高資訊科技投資的績效為企業帶來競爭優勢成了重要的議題。
本研究主要目的，在於探討智慧資本與企業資訊科技治理能力在導入ERP時之關聯性。藉以驗證智慧資本各項構面與企業資訊科技治理能力之間的因果關係。ITGI提出以COBIT作為IT治理的基礎架構。COBIT 用於執行IT的管理，改善IT控制。它包括控制目標、審計指導方針、績效衡量標準、關鍵成功因素。
本研究採企業資訊科技治理觀點，分析台灣生物科技產業三家企業在ERP導入之生命週期四個發展階段中，智慧資本的發展如何受到企業資訊科技治理影響。研究結果發現：良好的企業資訊科技治理有助於發展企業智慧資本。

關鍵字

個案研究 ； 資訊科技治理 ； 智慧資本

並列摘要

In recent years, the information technology investment has become so indispensable to business operations that the IT investment alone no longer brings competitive advantage to the firms. How to enhance corporate performance and obtain competitive advantage through IT investment in this dynamic environment has become an important issue for academia and businesses.
This paper aims to explore the relationship between Intellectual Capital and IT Governance when Implementing ERP System. To verify the cause and effect between various facets of Intellectual Capital and Information Technology Governance. The ITGI suggested COBIT as the foundation of IT governance. COBIT is used to execute the management of IT and to improve the control of IT. It includes control objectives, audit guidelines, performance measures and critical success factors.
In this study we take IT Governance to analyze the Four-stage model of the ERP life cycle of tree biotechnology companies in biotech industry of Taiwan. The purpose of this study is to explore a company how to develop Intellectual Capital by IT Governance. The results indicate that: good IT governance assists in developing Intellectual Capital.

並列關鍵字

IT Governance ； Intellectual Capital ； Case Study

參考文獻

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