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研究生:林文凱
研究生(外文):Wen-kai Lin
論文名稱:探討企業採用ERP對其經營績效之影響
論文名稱(外文):Comparing companies performance before and after adopting ERP system
指導教授:李大千李大千引用關係黃劭彥黃劭彥引用關係
指導教授(外文):Ta-Chien LeeShaio-Yan Huang
學位類別:碩士
校院名稱:靜宜大學
系所名稱:會計學系研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007/07/
畢業學年度:95
語文別:中文
論文頁數:50
中文關鍵詞:績效評估ERP系統
外文關鍵詞:Performance evaluationERP system
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本研究主要針對台灣地區ERP供應商所提供之代表性客戶作為研究對象,並觀察在資訊科技技術日益純熟下,各種不同規模的企業、在導入不同系統供應商所提供之ERP軟體,是否能為企業帶來預期的效益。
研究結果發現,不僅是中小企業在導入後成效不彰,甚而連大型企業也有同樣的結果,大部分企業在系統導入後,企業流程與營運效率並未獲致明顯改善,由於在生產力無法有效提升的情況下,財務績效的表現亦未能符合預期。ERP系統導入失敗的因素很多,舉凡企業對採用系統的目標不明確、高階管理人員不支持、對複雜的系統未實施專案管理、員工未經適當的訓練等等,因此,若能克服上述因素,企業便能跨出系統導入成功的第一步。雖然本研究的實證結果並無法證實ERP系統能為企業帶來預期的效益,但經由ERP系統將企業內部資源整合是一項必然的趨勢。只要ERP系統能順利導入,並分了解企業自身的策略願景,除了高階主管要賦予持續高度支持之外,對於導入後必須面對的流程改造也要有一定程度的適應,在與軟體供應商全力配合的情況下,才能充分發揮ERP系統應有之效益。
This study adopted sample from the representative customers provided by EPR suppliers in Taiwan, and observed the efficiency of the adoption of the Enterprise Resource Planning system by different sizes of companies.

Our analysis of the data shows that neither the majority of small-, medium- nor of the large-size firms has made expected improvement in business process, operational efficiency, productivity, financial performance due to the adoption of ERP systems. Although the result of this empirical study could not state that ERP system do bring expected benefit to the enterprises, but it does suggest that it is an inevitable trend for the ERP system to be able to better integrate a firm’s internal resources. However, successful implementations require clear understanding of strategic and goals, strong leadership, commitment, participation by high-level administrative, the adaptation to business process reengineering, and the support of system suppliers. ERP system will thus bring the potential operational and financial benefits to the enterprise.
壹、緒論...............................................1
貳、文獻探討...........................................3
一、ERP與作業流程、營運效率..........................3
二、ERP與生產力......................................3
三、ERP與績效........................................4
參、研究方法...........................................7
一、資料來源.........................................7
二、樣本處理.........................................7
三、研究假說.........................................8
肆、實證結果與分析....................................10
一、各企業績效概況..................................11
二、大型企業績效概況................................13
三、中型企業績效概況................................15
四、小型轉大型之企業績效概況........................16
五、中型轉大型之企業績效概況........................17
六、大型轉中型之企業績效概況........................18
七、規模無改變之企業績效概況........................19
八、採用國外供應商-SAP之企業績效概況...............21
九、採用國外供應商-Oracle之企業績效概況............23
十、採用國外供應商-SAP或Oracle之企業績效概況.......24
十一、採用國內供應商-鼎新之企業績效概況............26
十二、採用國內供應商-普揚之企業績效概況............28
十三、改採自行開發之企業績效概況....................28
十四、採用國內供應商-鼎新或其他供應商之企業績效概況..29
十五、敏感性分析....................................34
1、市場價值之衡量.............................34
2、總額分析...................................36
伍、結論與建議........................................47
一、結論............................................47
二、建議............................................48
參考文獻..............................................49
附錄..................................................51
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經濟部中小企業處,2006,民國九十五年中小企業白皮書。
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Hitt, L.M., D.J. WU and X. Zhou 2002. Investment in Enterprise resource Planning:Business Impact and Productivity Measures. Journal of Management Information Systems 19(1):71-98.
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Hunton, J.E., B. Lippincott and J.L. Reck. 2003. Enterprise resource Planning systems:comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems 4:165-184
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Lin, H. Y. , K.Y. Lai, W.L. Shiau, P.Y. Hsu, J.D. Leu, W.H. Tsai, M.S. Cheng and Y.W. Fan 2004. The Evaluation of Post Implementation ERP Investment Performance by DEA Approach. Journal of e-Business. 6(2).
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