企業資源規劃系統效應之模糊動態評估

On Dynamic Evaluation of Enterprise Resource Planning Performance

10.6382/JIM.200704.0203

高麗萍(Li-Ping Kao)；吳柏林(Ber-Lin Wu)

企業資源規劃系統ERP ； 效應評估 ； 財務經營對策 ； 模糊理論 ； Enterprise resource planning ERP ； Performance evaluation ； Fuzzy Theory Financial management

資訊管理學報

14卷2期（2007 / 04 / 01）

203 - 224

繁體中文

本研究的主要目的是以1996年到2003年間ERP已上線的兩岸上市公司為主體，利用八項財務指標權數值，建立新的模糊動態績效評估法對ERP的效應進行長期動態合理評估。研究結果顯示利用財務性績效指標對ERP進行模糊動態績效評估復，中國和台灣企業導入ERP復的績效表現並不如預期。進一步分析復發現，ERP上線復，大部分的台灣企業均會面臨績效下降的現象，但是隨著ERP上線時問增長（大約在ERP上線復第四年左右），企業財務績效閉始會有顯著改善。至於中國方面，ERP實施復，企業財務績效則有負面效應，研究結果顯示ERP對中國企業營運績效存有時問延遲現象較台灣更長。

The purpose of this paper was to present a new dynamic approach to evaluate the ERP benefits for the companies which implemented ERP between year 1996 and year 2003 in both China and Taiwan. Eight financial indicators were used to measure the integrated benefits of ERP. The findings indicated that there were no significant performance differences in China and Taiwan. It was found that the financial performance of these companies did not reach the goals as they had expected. Moreover, for the Taiwan experience, most companies encountered temporary performance decline in a short-term period but made a significant financial progress in the fourth year after implementing ERP. On the contrary, for the China experience, there were overall negative effects after implementing ERP. It was concluded that a longer time lag in financial performance might exist in China than in Taiwan.

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