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研究生:王子嘉
研究生(外文):Tzu - Chia Wang
論文名稱:我國上市金融機構宣告導入ERP系統之市場反應與績效之研究
論文名稱(外文):The Research of Market Reaction and Performance to ERP System Implementation Announcements of the Public Financial Institutions in Taiwan
指導教授:施光訓施光訓引用關係
指導教授(外文):Kuang-Hsun Shih
學位類別:碩士
校院名稱:中國文化大學
系所名稱:國際企業管理研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:75
中文關鍵詞:ERP系統市場反應績效評估
外文關鍵詞:ERPmarket reactionperformance evaluation
相關次數:
  • 被引用被引用:1
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  • 下載下載:8
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企業資源規劃(ERP)系統為可整合資源的最佳化資訊管理系統,其主要功能在於將企業所需要資源進行有效的整合與規劃,以提昇企業的經營績效。近年來,許多研究文獻積極探討宣告導入後的市場反應與績效。本研究乃針對國內金融機構導入ERP系統後的市場反應與績效情況。經實證分析結果得知,當公司宣告導入ERP系統時,其市場反應顯著為正,表示公司的ERP系統投資決策具有正向的資訊效果。另外針對金融機構於導入後績效改善方面,於本研究中得知僅衡量獲利能力之淨值報酬率及稅後純益率於導入後第一年有顯著上升趨勢,而作業流程及生產能力相關指標部分,則於導入後一至三年內均未有顯著的改善情況。
Enterprise Resources Planning (ERP) system is an optimized information man-agement system for integrated enterprise resources. Its main function is to improve the management performance of the enterprise via integrating and planning the resources of enterprise requirement. In recent years, many researches are focusing on the market re-action and performance to ERP system implementation announcements. Here, we ex-amine market reaction and performance of ERP implementation announcements in Tai-wan financial institution. In this paper, we find significantly positive market reac-tions to ERP implementation announcements of the public financial institutions in Tai-wan. On the other hand, this paper also examines the longitudinal impact of implemen-tation on public financial institutions business performance. As the results, they indicate the re-turn on equity and net profit margins are significantly better after the first year of the ERP system implementation. However, the business operation performance measure and productive ability measure indexes such as overdue loan ratio, assets turnover, de-posit growth rate, loan growth rate, staff average operating income, and return on assets are not improved over a 3-year period examined following the ERP implementa-tion.
中文摘要 ..................... iii
英文摘要 ..................... iv
內容目錄 ..................... vi
表目錄  ..................... viii
圖目錄  ..................... ix
第一章  緒論................... 1
  第一節  研究背景與動機............ 1
  第二節  研究問題............... 2
第三節 研究流程............... 3
第二章  文獻探討................. 5
  第一節  導入ERP系統效益與成本........ 5
  第二節  導入ERP系統預期績效......... 9
  第三節  導入ERP系統之市場反應........      11
第四節  銀行導ERP系統之動機與目的...... 14
第五節  銀行選擇ERP系統之考慮因素...... 24
第三章  研究方法................. 30
  第一節  研究架構............... 30
第二節 研究假說............... 30
  第三節  研究變數定義及衡量.......... 32
第四節  研究設計............... 35
第五節 研究對象、期間與資料來源.......... 41
第四章 實證結果分析............... 50
  第一節 宣告導入ERP系統之市場反應...... 50
第二節 宣告導入ERP系統後之績效....... 53
第五章 結論與建議................ 60
第一節  結論................. 60
第二節  管理實務之政策涵義.......... 61
第三節  研究限制............... 62
第四節  研究建議............... 63
參考文獻...................... 65
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