臺灣博碩士論文加值系統

越南是繼中國大陸之後成為台商的新興投資樂土，許多台商先後前往越南從事海外直接投資，以擴張事業版圖，而政府提出的「新南向政策推動計畫」，創造更多台商投資越南的機會。越南經濟蓬勃發展，許多企業開始擴大經營規模、多樣化產品、以及跨越國境的貨品和服務交易，越南企業對ERP系統的需求越來越多，因此台灣ERP廠商對越南ERP市場有很廣闊的發展空間。
本研究旨在針對台灣ERP廠商想前進越南市場，以及越南企業想導入ERP系統，透過兩次專家調查問卷並運用層級分析法計算出各構面及因素的權重與重要性排序，最後提出ERP跨境運作之關鍵成功因素供台灣ERP廠商及越南企業為參考依據。
研究結果顯示，在整體層級架構中，「企業組織資源特質」構面(權重值為0.385)為最重要的構面，其次為「顧問公司服務特質」構面(權重值為0.350)，最後是「ERP系統技術及供應商特質」構面(權重值0.265)。在「企業組織資源特質」構面，「高階管理階層的了解、支持、參與」因素(權重值為0.287)排序第一，「企業能提供預算與資源」因素(權重值為0.219) 排序第二，「企業、供應商、顧問能保持良好互動」因素(權重值0.184) 排序第三，「企業明確定義ERP導入流程、範圍與實行目標」因素(權重值0.170) 排序第四，最後「導入過程中專案成員與最終使用者的教育訓練」因素(權重值0.140) 排序第五。在「ERP系統技術及供應商特質」構面，「系統為模組化設計，在未來具備功能延伸性與彈性」因素(權重值為0.267)排序第一，「系統符合越南政府制定的會計準則」因素(權重值為0.224) 排序第二，「系統能有效整合跨公司、地區、幣別的營運功能」因素(權重值0.198) 排序第三，「系統建置成本與時間」因素(權重值0.165) 排序第四，最後「供應商能提供良好售後技術支援服務」因素(權重值0.147) 排序第五。在「顧問公司服務特質」構面，「顧問對ERP系統模組、操作流程極為熟悉」因素(權重值為0.230)排序第一，「顧問具有良好協調與溝通能力」因素(權重值為0.207) 排序第二，「顧問對越南企業文化的了解」因素(權重值0.179) 排序第三，「顧問具類似產業之成功導入經驗」因素(權重值0.153) 排序第四，「顧問能建立系統導入成本效益衡量指標與分析」因素(權重值0.118) 排序第五，最後「顧問能協助人員教育訓練及技術轉移」因素(權重值0.114) 排序第六。
研究結果顯示，導入ERP系統之成功與否，影響最大因素是企業組織的本身，其次企業需要有經驗豐富且能了解越南企業文化的顧問，能與企業、供應商之間作為溝通橋樑，最後需要ERP系統技術能夠符合企業在越南營運所需要的特性，能為模組化設計，且具備功能延伸性與彈性，能因應企業在未來想擴大經營模式的需求。

Vietnam is a new investment region for Taiwanese enterprises after China. Many Taiwanese enterprises have gone to Vietnam to invest, and New Southbound Policy proposed by Taiwan’s government has created more opportunities for Taiwanese enterprises. As Vietnamese economy is blooming, many enterprises have begun to expand their business scale, diversify their products, and trade in goods and services across borders. As a result, enterprises in Vietnam are increasingly demanding ERP systems. Therefore, Taiwan ERP suppliers have a broad space for developing the rising market - ERP in Vietnam.
This study focuses on Taiwan ERP suppliers who target to Vietnam market and Vietnamese enterprises those want to implement ERP systems. By using expert questionnaire twice and Analytic Hierarchy Process to calculate the weight and importance order of each dimensions and factors, the key to a successful cross-border operation of ERP is finally proposed for Taiwan ERP suppliers and Vietnamese enterprises.
The results show that in the overall hierarchical structure, the most important dimension is the organization resource characteristics occupying the weight of 0.385. The second important dimension is consultant service characteristics with the weight of 0.350. The last important dimension is ERP system technology and supplier characteristics with the weight of 0.265. In the organization resource characteristics dimension, ranking of the importance of each factor is: understanding, support, and participation of high-level management (0.287); enterprise can provide budget and resources (0.219); enterprise, supplier, consultant can maintain good interaction (0.184); enterprise clearly defines the ERP implementation process, scope and implementation goals (0.170); educational training for project members and end users during the implementation process (0.140). In the ERP system technology and supplier characteristics dimension, ranking of the importance of each factor is: system is modular and has functional extension and flexibility in the future (0.267); system complies with the accounting standards established by Vietnam’s government (0.224); system can effectively integrate operational functions across companies, regions, and currencies (0.198); system construction cost and time (0.165); supplier can provide technical support after-sales services (0.147). In the consultant service characteristics dimension, ranking of the importance of each factor is: consultant is very familiar with the ERP system modules and operation processes (0.230); consultant with good coordination and communication skills (0.207); Consultant's understanding of Vietnamese corporate culture (0.179); consultant has experience in the successful implementation of similar industry (0.153); consultant can establish system implementation cost-benefit metrics and analysis (0.118); consultant can assist personnel training and technology transfer (0.114).
The results show that the biggest factor affecting the success of the ERP system implementation is the organization itself. Secondly, enterprise needs consultant who is experienced and able to understand Vietnamese corporate culture, which can be a bridge of communication between enterprise and supplier. Finally, the ERP system technology needs to meet the characteristic requires for the company to operate in Vietnam, which can be modularized, and have function extensibility and flexibility that can respond to the needs of enterprises to expand their business model in the future.

摘要 i
目錄 v
表目錄 vi
圖目錄 vii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究流程 2
第二章 文獻探討 4
第一節 企業資源規劃 4
第二節 ERP系統導入關鍵成功因素 11
第三節 層級分析法 19
第三章 研究方法 25
第一節 研究架構 25
第二節 研究設計 26
第三節 研究對象 28
第四章 實證結果分析 30
第一節 第一階段專家問卷調查結果與分析 30
第二節 第二階段專家問卷調查結果與分析 36
第五章 結論與建議 46
第一節 研究結論 46
第二節 研究貢獻 47
第三節 未來研究建議 47
參考文獻 48
附錄 52

一、中文部分
（一）圖書
江美英與吳佩諭(2011)，《ERP基礎觀念及導入方法篇》，GP版，出版者：鼎新知識學院。
經濟部(2016)，《越南投資環境簡介》，經濟部投資業務處編印。
張碩毅、吳承志、張益誠(2009)，《企業資源規劃系統演練與實務應用》，台北市：藍海文化事業股份有限公司。
楊金福(2001)，《企業資源規劃(ERP)理論與實務》，滄海書局。
鄧振源(2010)，《多準則決策分析：方法與應用》，初版，台灣：鼎茂圖書。
謝清佳與吳琮璠(2003)，《資訊管理-理論與實務》，第五版，台北：智勝文化。
（二）論文期刊
朱麗芬(2000)，「國内企業導入ERP系統之模式探討-以IC製造業爲例」，國立政治大學資訊管理研究所碩士論文。
邱和源(2010)，「企業導入ERP之關鍵成功因素之研究-從ERP專案召集人之觀點探討」，實踐大學企業管理研究所碩士學位論文。
唐梅芬(2014)，「ERP系統導入成衣專案管理要因之研究」，輔仁大學織品服裝學系碩士班碩士論文。
陳志強 (2010)，「工業區推動產學合作關鍵成功因素之研究」，中華大學科技管理學系碩士班碩士論文。
黃中河(2012)，「應用網路分析法探討企業導入ERP系統之關鍵成功因素」，國立高雄應用科技大學工業工程與管理係碩士班碩士論文。
楊秉翰(2016)，「整合行動裝置與ERP系統之研究」，輔仁大學企業管理學系管理學碩士在職專班碩士論文。
蔡政良(2015)，「台商海外直接投資與文化衝突之研究-以越南台商為例」，崑山科技大學企業管理研究所碩士論文。
劉玉鈁(2003)，「導入Oracle ERP的關鍵成功因素之研究」，國立中央大學資訊管理學系碩士在職專班碩士論文。
薛智謙(2014)，「動態能力觀點下之ERP導入關鍵成功因素模型」，國立虎尾科技大學資訊管理系碩士論文。
鄧振源、曾國雄(1989)，「層級分析法(AHP)的內涵特性與應用（上）」，中國統計學報，第27卷，第6期。
鄧振源、曾國雄(1989)，「層級分析法(AHP)的內涵特性與應用（下）」，中國統計學報，第27卷，第7期。
蕭震(2014)，「大陸消費性電子產業之ERP實務導入及關鍵成功因素分析」，國立臺北科技大學工業工程與管理研究所碩士論文。
蘇豐裕(2008)，「ERP系統使用者滿意度之研究-以F公司為例」，國立高雄應用科技大學工業工程與管理系碩士班碩士論文。
（三）網路資源
中華企業資源規劃學會(2013)，ERP定義，擷取自 中華企業資源規劃學會網站：http://www.cerps.org.tw/certificate/certificate-erp/129-erp-def.html
行政院全球資訊網(2016)，「新南向政策推動計畫」正式啟動，擷取自 行政院全球資訊網：http://www.ey.gov.tw/News_Content2.aspx?n=F8BAEBE9491FC830&s=82400B39366A678A
汪三華(2017)，越南會計科目實務經驗分享，擷取自104職涯社群網站：https://plus.104.com.tw/activity/82e73c6b-7e21-42c3-8fcb-b43faade0e12
越南稅務手冊，2016版，擷取自 PWC網站：https://www.pwc.com/vn/en/publications/2016/pwc-vietnam-pocket-tax-book-2016-cn.pdf
維基百科，層級分析法，擷取自：https://zh.wikipedia.org/wiki/%E5%B1%A4%E7%B4%9A%E5%88%86%E6%9E%90%E6%B3%95
鼎新電腦，如何導入ERP系統？，擷取自 鼎新電腦網站：http://tw.digiwin.biz/serviceListDetail_5663.html

二、西文部分
（一）Books
Marakas, G. M. and O’Brien, J. A. (2013), “Introduction to Information Systems,” 16th edition, McGraw Hill.
O'Brien, J.A. (2002), “Management Information Systems: Managing Information Technology in the E-business Enterprise,” 5th edition, New York: McGraw-Hill.
Saaty, T. L. (1980), “The Analytic Hierarchy Process,” McGraw Hill International.
Welti, N. (1999), “Successful Sap R/3 Implementation: Practical Management of ERP Projects,” 1st edition, Pearson Education.
World Bank Group(2016), “Global Economic Prospects, January 2016: Weak Investment in Uncertain Times”.
（二）Journal Articles
Akmanligil, M. and Palvia, P. C. (2004), “Strategies for Global Information Systems Development,” Information & Management, Vol. 42, pp. 45-59.
Bingi, P., Sharma, M. K. and Godla, J. K. (1999), “Critical Issues Affecting and ERP Implementation,” Information System Management, Vol. 16, Issues 3, pp. 7-14.
Boynton, A. C. and Zmud, R. W. (1984), “An Assessment of Critical Success Factors,” Sloan Management Review, Vol. 54, Issue 8, pp. 17-27.
Ehie, I.C. and Madsen, M. (2005), “Identifying Critical Issues in Enterprise Resource Planning (ERP) Implementation,” Computers in Industry, Vol. 56, pp. 545-557.
Holsapple, C.W. and Sena, M. P., “ERP Plans and Decision-Support Benefits,” Decision Support Systems, Vol. 38, pp. 575–590.
Ketelhohn, W. (1998), “What is a Key Success Factor?” European Management Journal, Vol. 16, pp. 335-340.
Kwahk, K. J. and Lee, J. N. (2008), “The Role of Readiness for Change in ERP Implementation: Theoretical Bases and Empirical Validation,” Information and Management, Vol. 45, Issue 7, pp.474-481.
Lawshe (1975), “A Quantitative Approach to Content Validity,” Personnel Psychology, Vol. 28, Issue 4, pp.563-575.
Malhotra, R. and Temponi, C. (2010), “Critical Decisions for ERP Integration: Small Business Issues,” International Journal of Information Management, Vol. 30, Issue 1, pp. 28-37.
Min, H. (1992), “Selection of software: The Analytic Hierarchy Process,” International Journal of Physical Distribution & Logistics Management, Vol.22, No.1, pp. 42-52.
Nah, F.H., Islam, Z. and Tan, M. (2007), “Empirical Assessment of Factors Influencing Success of Enterprise Resource Planning Implementations,” Journal of Database Management, Vol. 18, Issue 4, pp. 26-50.
Ngai, E. W. T., Law, C. C. H., Wat, F. K. T. (2008), “Examining the Critical Success Factors in the Adoption of Enterprise Resource Planning,” Computers in Industry, Vol. 59, Issue 6, pp. 548-564.
Nguy, T. H., Pham, Q. T., “Key Factors Affecting on the Success of ERP Projects in Vietnam,” Vietnam Journal of Science and Technology Development, Vol. 16, No. 2Q, pp.57-66.
Nguyen, B. L. (2012), “Xác Định và Kiểm Soát Các Nhân Tố Ảnh Hưởng Chất Lượng Thông Tin Kế Toán trong Môi Trường Ứng Dụng Hệ Thống Hoạch Định Nguồn Lực Doanh Nghiệp (ERP) tại Các Doanh Nghiệp Việt Nam”, University of Economic Ho Chi Minh City, Vietnam.
West, R. and Shields, M. (1998), “Up and Running in Nine Months,” Management Accounting, pp. 20-27.
Wu, W. W. (2011), “Segmenting and Mining the ERP Users’ Perceived Benefits Using the Rough Set Approach,” Expert Systems with Applications, Vol. 38, Issue 6, pp. 6940-6948.
（三）Electronic Resources
Comparison between Foreign ERP Vendors and Local ERP Vendors，[Online]. Available: http://www.altalab.vn/2016/10/so-sanh-phan-mem-ke-toan-erp-trong-nuoc.html
Comparison between Foreign ERP Vendors and Local ERP Vendors，[Online]. Available: http://www.bravo.com.vn/vi/Tin-tuc/Kien-thuc-ERP/So-sanh-giua-ERP-trong-nuoc-va-ngoai-nuoc
Gartner Group (2002), The Gartner Definition of Real-Time Enterprise, [Online]. Available: http://www.bus.umich.edu/KresgePublic/Journals/Gartner/research/110400/110421/110421.html
General Statistics Office of Vietnam (2016), Vietnam 2015 Social and Economic Situation, [Online]. Available: https://www.gso.gov.vn/default.aspx?tabid=621&ItemID=15507
General Statistics Office of Vietnam (2016), Vietnam Social and Economic Situation in the First 6 Months of 2017, [Online]. Available: http://www.gso.gov.vn/default.aspx?tabid=621&ItemID=18471
PC World Vietnam, ERP Forum: ERP Trend by Industry, [Online]. Available: http://www.pcworld.com.vn/articles/kinh-doanh/giai-phap/2005/01/1187159/dien-dan-erp-xu-huong-erp-theo-nganh/