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研究生:蔡奇成
研究生(外文):Chi-Cheng Tsai
論文名稱:機電工程導入ERP系統之研究
論文名稱(外文):The Research of Implementing Mechanical and Electrical Engineering to ERP System
指導教授:李亭林李亭林引用關係
指導教授(外文):Ting-Lin Lee
學位類別:碩士
校院名稱:國立高雄大學
系所名稱:高階經營管理碩士在職專班(EMBA)
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:89
中文關鍵詞:機電工程業企業資源規劃系統平衡計分卡
外文關鍵詞:Mechanical and Electrical Engineering IndustryEnterprise Resources PlanningThe Balanced Scorecard
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隨著全球化企業風潮的興起,再加上國內經濟蓬勃發展與環境迅速變遷的情況下,經營條件與環境背景正明顯而快速地改變中。在傳統產業中,也受到程度不一的衝擊;尤以與營建業息息相關的機電工程產業,在經濟面所受到的衝擊更大。對機電工程業者而言,穩定並延續企業價值,與維持在產業內的優勢,又同時要確保企業經營體質,已是刻不容緩。
由於機電工程產業相當特殊,自動化及電腦化腳步較其他產業慢,對管理密集之機電工程產業而言,資訊化程度高低便成為影響機電工程管理優良與否之重要因素。本研究目的並非提供最佳導入方式;而是,藉由個案研究的方式,探討機電工程公司導入企業資源規劃系統(Enterprise Resource Planning System,簡稱ERP系統)之執行前、執行中、與執行後之困難與效益,以協助機電工程公司如何依自身的產業特性評估ERP系統,並提供簡單清楚的導入方法與經驗。
本研究的主要目的係尋求ERP導入前的策略平衡點、建置ERP導入中各系統的連結、透過平衡計分卡之管理工具,提供ERP導入後的目標達成與績效評估。
本研究結果發現機電工程公司導入ERP系統前須建立明確目標、了解企業所需,並建立團隊共識、面對組織變革;導入過程中高階主管的支持十分重要,可強化參與人員的信心與
II
決心,並扮演著精神指標與協調者的角色,如果企業不了解ERP系統本質,ㄧ味跟隨流行與潮流,而大力推動ERP系統,即使日後發覺認知有誤,大都為時已晚。另ERP系統要能發揮功效,需要確定目標績效評量,訂定可量化的關鍵指標,以判定整體效益與投資報酬率是否提升,如此企業才能隨時控管再造工程的進度與成果。
礙於研究限制,機電工程公司導入ERP的廠商很少,本研究依個案研究法,採「A」、「B」兩家公司在導入ERP系統過程進行個案訪談,有效樣本略顯不足,且導入時間歷時皆不長久,不易以歷史數據與目前訊息進行比對。建議後續研究人員將本研究提供ERP導入前、中、後所歸納之結果,進行大樣本調查,並透過統計方法了解是否與本研究相符,以實際研究數據佐證,加強本研究之強度。
本研究希望能對日後有意導入ERP系統的機電工程公司能清楚了解企業內部對ERP的前置作業與實作概況,提出建言,以供企業導入ERP前之策略思考。
With the rise of the enterprise’s globalization, plus the booming development of domestic economy and the fast environmental variation, the enterprise business conditions and the environmental background are changing obviously and rapidly. Among them, the traditional industries are also impacted with different degree; especially for the M&E (Mechanical and Electrical) engineering industry which are closely related to the Architect/Civil construction field, the impact in economical aspect is even greater.
Because the M&E engineering industry is quite special, its step of automation and computerization are relatively slower than that of the other industries. For a management-intensive industry like M&E engineering field, the computerized degree level hence becomes the key factor of company’s management performance. The purpose of this research does not intend to offer the best conducting way, but to explore the difficulties and benefits of a M&E engineering company among “before”, “during” and “after” implementing ERP system by means of case studies and to assist M&E company to assess ERP system in terms of its own industry characteristics, and to offer a simple and clear conducting method and experience.
The main purposes of this research are to look for the strategic balance point before implementing the ERP, establish the linking of respective system during the implementation of ERP and take the advantage of Balanced Scorecard as the managerial tool to offer an assessment toward the achieved target performance after putting ERP into practice.
As found out from the results of this research, the M&E
IV
engineering company has to establish an explicit goal, understand the need of enterprise, set up a common team consensus and face an organizational reformation before implementing the ERP system; also, the support from the high-level directors during the implementing process is essential; they can strengthen the confidence and decision of personnel involved, play a role as a spiritual guider and a coordinator. In the event of that the enterprise just follows the craze and the tide to launch its ERP system with all-out effort instead of comprehending the natures of ERP system; in the long run, most of the enterprises find them too late to become aware of that they take a wrong cognition about the system. When developing the performance of ERP system is desired, it is necessary to decide the target performance and the quantified key index for evaluation so as to determine if the overall benefit and the rate of investment are raised; thus the enterprise is able to control the progress and achievement of business reengineering.
Due to the limitation of research, there are only very few M&E companies conduct into ERP system. This research follows the way of “case study” by adopting “A” and “B” companies, and conduct into ERP system by way of individual “interview”. However, it’s hard to make the information comparison between” the present” and “the historical” data due to the short conducting period. I therefore propose that the future researchers perform the large sample investigation based on the concluded results of three phases ERP conducting method including “before”, “during” and “after” the process, and through the statistical method, try to understand whether or not the results conform with this research. By using the evidence of real data, hopefully it can strengthen the intensity of this research.
Hopefully this research can propose recommendation to those
V
M&E companies which intend to conduct their ERP system in the future in the areas of front homework and actual activities; also to provide them a conceptual strategy consideration before introduction of ERP system.
謝辭..................................................................................................................I
摘 要.............................................................................................................II
ABSTRACT...................................................................................................IV
目 錄..........................................................................................................VII
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 研究目的.......................................................................................3
第三節 研究對象.......................................................................................4
第四節 研究問題.......................................................................................5
第五節 研究流程.......................................................................................6
第二章 文獻探討..........................................................................................7
第一節 企業資源規劃之簡介...................................................................7
第二節 平衡計分卡之簡介.....................................................................18
第三節 機電工程產業之介紹.................................................................32
第三章 研究方法........................................................................................42
第一節 研究範圍.....................................................................................42
第二節 訪談問題設計.............................................................................44
第四章 個案研究........................................................................................46
第一節 研究個案A.................................................................................47
第二節 研究個案B.................................................................................58
第三節 A公司與B公司的比較............................................................67
第五章 結論................................................................................................71
第一節 分析結果.....................................................................................71
第二節 研究限制.....................................................................................74
第三節 未來研究建議.............................................................................75
參考文獻......................................................................................................76 VII
表目錄
表2-1 企業資源規劃系統(ERP)的演進...............................................10
表2-2 ERP系統涵蓋的基本功能..............................................................13
表2-3 財務購面的衡量主題......................................................................21
表2-4 目標區隔與顧客獲利率..................................................................23
表2-5 平衡計分卡四個構面的主要衡量量度..........................................29
表2-5 電氣公會/會員家數表.....................................................................39
表2-6 水管工程產業的會員家數表..........................................................40
表3-1 訪談題目..........................................................................................45
表4-1 訪談相關過程資料..........................................................................46
表4-2 A公司之績效衡量與結果..............................................................57
表4-3 B公司之績效衡量與結果...............................................................66
表4-4 ERP「導入前期」訪談題目與回答之比較...................................68
表4-5 ERP「導入中期」訪談題目與回答比較.......................................69
表4-6 ERP「導入後期」訪談題目與回答之比較...................................70
VIII
IX
圖目錄
圖1-1 研究流程圖........................................................................................6
圖2-1 ERP的演進......................................................................................11
圖2-2 專案團隊架構圖..............................................................................16
圖2-3 核心成果衡量標準架構..................................................................23
圖2-4 企業內部流程購面的價值鍊模式..................................................26
圖2-5 以員工能力架構之學習與成長構面的衡量..................................28
圖2-6 平衡計分卡相關流程......................................................................30
圖2-7 冷凍空調產業的會員家數圖..........................................................41
圖3-1 公司導入ERP系統流程圖.............................................................43
圖4-1 A公司的組織架構圖......................................................................47
圖4-2 A公司人力概況圖(以學歷來區分)................................................48
圖4-3 A公司營業收入圖..........................................................................54
圖4-4 B公司的組織架構圖.......................................................................58
圖4-5 B公司人力概況圖(以學歷來區分)................................................59
圖4-6 B公司營業收入圖...........................................................................64
一、中文部份
林正平、林永樑、蔣上義(2006),打造藍海平台-高獲利企業的ERP最佳實務,臺北:早安財經文化有限公司,pp.108-P117。
林恆旭(2002),「導入企業資規劃系統對營運流程影響之研究」,國立台北大學會計學研究所碩士論文,pp.22-27。
吳安妮(2001),「平衡計分卡於服務部門之應用—以資訊部門為例」,會計研究月刊,第192 期,p100。
張緯良(2003),ERP產業年報,臺北:中華企業資源規劃協會資策會資訊與電腦出版社,pp.10-12。
張緯良(2005),ERP企業e化核心,初版,臺北:久石文化事業有限公司,pp.115-116。
黃淑蓉(2003),「平衡計分卡在國民中學策略管理應用之個案研究」,國立東華大學教育研究所碩士論文,pp.25-36。
76
蘇裕惠(2000),「實施平衡計分卡的七大迷思與三大要點」,會計研究月刊,第179期, pp.29-34。
戴欽松(2007),營建工程關鍵作業控管及成本控減要訣,臺北:詹氏書局,pp.1-9。
朱道凱譯(1999),平衡計分卡—資訊時代的策略管理工具,臺北:臉譜,譯自Kaplan and Nortont,pp.23-29。
朱道凱譯(2008),平衡計分卡— 化策略為行動的績效管理工具,臺北:臉譜,譯自Kaplan and Nortont,pp.15-49。
二、英文部份
Chow,Chee W.,Kamal M. Hadda&Jamaes E. Williamson(1997),”Applying the Balanced Scorecard to Small Compaines”,Management Accounting,pp.21-27。
Irwin(2002)”Strategy Mapping in the Public Sector “ Long Range Planning,Vol. 35,pp. 637-647。
77
78
Kaplan, R. S., & Norton, D. P. (1992),”The balanced scorecard : Measures the drive performance.”,Harvard Business Review on measuring corporate performance,pp. 123-146。
Kaplan,R. S., & Norton, D. P.(1996),”Using the balanced scorecard as a strategic Management system”,Harvard Business Review on measuring corporate performance,pp. 183-211。
三、網頁部份
電氣工程產業公會資訊
http://www.tteca.org.tw/eie/bg/html/tt_action_main_c.jsp?no=6400
水管產業公會資訊
www.waterpipe-net.org.tw/waterpipe/home.jsp
臺灣區冷凍空調工程工業同業公會資訊網
www.hvac-net.org.tw/hvac/about/introduce.jsp
電子全文 電子全文(本篇電子全文限研究生所屬學校校內系統及IP範圍內開放)
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