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研究生:黃筑吟
研究生(外文):Chu-Yin Huang
論文名稱:ERP系統運作及持續改進之研究
論文名稱(外文):The Operation and Continuous Improvement of ERP System
指導教授:張緯良張緯良引用關係
指導教授(外文):Chang Wei-Liang
學位類別:碩士
校院名稱:世新大學
系所名稱:資訊管理學研究所(含碩專班)
學門:電算機學門
學類:電算機一般學類
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:143
中文關鍵詞:企業資源規劃績效指標持續改善
外文關鍵詞:Enterprise Resource PlanningPerformance EvaluationContinuate Improvement
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  在千禧年Y2K的推波助瀾下,國內外許多大型企業紛紛使用企業資源規劃(Enterprise Resource Planning,ERP)系統來取代企業內部的舊系統,甚至許多企業將ERP系統當作企業電子化的基礎,進一步整合其他的資訊系統,但是不一定都能有好的績效結果,因此有學者認為ERP績效會受到系統上線後的時間長短或效益衡量標的的影響而改變,ROSS學者甚至認為ERP系統的績效甚至會在上線後呈現V字型的改善路徑,並且會呈現持續改善的狀況。因此本研究旨在探討ERP系統是否真的能夠改善組織績效,利用不同的績效指標衡量ERP系統的長期績效變化,並探討可能造成其績效變動的時間與事件因素有哪些。樣本對像是兩家已經導入ERP系統一年以上的個案公司,利用深入訪談的方式進行調查,結果發現如下:
  Ross提出的「ERP系統績效呈V型走勢」在本研究中可以得到支持,但並非所有的ERP系統績效指標均呈V型走勢,有些呈持續改善、立即改善或沒有改善。大部分的績效指標皆可在ERP系統上線一年內產生績效改善,但改善幅度不一。在影響ERP系統績效的因素中,使用者熟練度增加、客製化程式、與修正系統參數或程式為影響性最大的三大因素,其他還會受到前端模組的資料正確性提升、糾正使用者觀念、高階主管的命令、ERP系統的正式上線、交易作業的要求或內部作業流程的改變等因素的影響。因此,ERP系統績效甚為複雜,有許多不同的指標,其受ERP系統的影響不一,有待更深入的研究。
For solving the Y2K problem, many large-scale overseas or home enterprises used ERP system to replace the old system in their enterprise. Many enterprises even used it as the foundation of electronic enterprise ,and integrated other information systems into it. However the organizational performance is not necessarily good. Some scholars think the performance of ERP will be influenced by the time length after ERP go-live and the different performance targets. Ross even thought the performance of ERP will assume a "V" path when improvementing an ERP,and get continuate improvement. Therefore this research is for discussing whether the ERP system can improve organizational performance. It used the different performance targets to evaluate the long-term organizational performance that ERP system brought. Therefore this research is for discussing whether the ERP system can improve organizational performance. It used the different performance targets to evaluate the long-term organizational performance that ERP system brought, and to discuss what were the possible time and event to change the performance of ERP. The researching samples were two company that have implemented ERP at least one year. The research used deep interviews to investigate the researching samples.
The researching results as follows:"The performance of ERP system will assume a 'V' path ",Ross proposed, was supported by this research, but not all ERP performance targets in this research assumed a "V" path, some assumed continuate improvement, immediate improvement ,or no improvement. Most ERP performance targets can get improvement in a year after ERP system go live, but their mprovement scopes are not same. In the factors that will affect the ERP performance, increasing ERP users' skill , customizing ERP system , adjusting ERP system parameters and amending ERP system program are the three most influential factors. Other factors includes increasing data accuracy of the front modules, correcting users' ideas about ERP, Executive commands, ERP system going live officially, the transaction's side demanding or internal business process changed,and so on. In conclusion, ERP performance are really complex. The performance targets are influenced by ERP in a different degree.Therefore ERP performance should be surveyed further.
致謝 i
摘要 iii
Abstract iv
表目錄 viii
圖目錄 x

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第二章 文獻探討 4
第一節 企業資源規劃系統 4
第二節 ERP系統的導入階段與持續改進過程 9
第三節 ERP系統的使用效益 22
第三章 研究方法 33
第一節 研究架構 33
第二節 研究變項 35
第三節 調查範圍與對象 37
第四章 個案研究與分析 38
第一節 A個案公司簡介 38
第二節 A個案公司訪談分析 41
第三節 A個案公司研究發現 56
第四節 B個案公司簡介 71
第五節 B個案公司訪談分析 73
第六節 B個案公司研究發現 87
第七節 綜合比較與討論 102
第五章 結論與建議 109
第一節 研究結論 109
第二節 研究建議 112
參考文獻 114
附錄一 A公司民國89-96年的損益表 120
附錄二 A公司民國89-96年的資產負債表 122
附錄三 A公司民國89-96年的財務比率 124
附錄四 B公司民國89-96年的損益表 126
附錄五 B公司民國89-96年的資產負債表 128
附錄六 B公司民國89-96年的財務比率 130
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