企業資源規劃系統績效評估－“平衡”計分卡模式與進行方式

Evaluating the Performance of Enterprise Resource Planning Systems with Balanced Scorecard Approach

10.6382/JIM.200804.0006

張碩毅(She-I Chang)；游勝宇(Sheng-Yu Yu)；張益誠(I-Cheng Chang)

企業資源規劃 ； 紮根理論 ； 平衡計分卡 ； 專家問卷 ； 分析層級程序法 ； 模糊理論 ； 個案研究 ； ERP ； grounded theory ； balanced scorecard ； expert questionnaire ； AHP ； fuzzy theory ； case study

資訊管理學報

15卷2期（2008 / 04 / 01）

109 - 133

繁體中文

由於企業資源規劃(Enterprise Resource Planning; ERP)系統的導入過程相當複雜且具有不小的風險，而其所產生的效益也可能不明顯。因此在企業導入ERP系統之後，首要問題便是如何能夠對ERP系統做好管理的動作，讓ERP系統能夠充分發揮其預定效益。然而過去文獻明顯缺乏一套能夠以客觀及量化方式評估ERP系統導入效益之評估模式。於是本研究的目的即為利用平衡計分卡(Balance Scorecard)建構一套完整且可經由個案驗證程序的ERP系統導入效益評估模式。主要透過紮根理論(Grounded Theory)分析整理國內、外文獻中提及的各項ERP系統導入效益，彙整出25項具整合性的效益，同時將之歸類於平衡計分卡四大構面中；接著參考過去文獻設計出43項績效評估指標，並利用專家問卷(Expert Questionnaire)篩選出21項KPI；再透過分析層級程序法(Analytic Hierarchy Process; AHP)與模糊理論(Fuzzy Theory)設計出以平衡計分卡為概念的ERP系統導入效益評估模式雛型。最後以個案研究(Case Study)的方式，對此雛型加以驗證，建構出一套完整、客觀、可量化與符合企業策略目標的ERP系統導入效益評估模式。此評估模式可提供企業界作為衡量ERP導入效果時的參考指標依據，並可讓後續研究者深入了解企業導入ERP系統後的真正效益，以探究企業導入ERP系統後是否實現其原訂目標。

This research attempts to present an effective, objective, quantitative assessment model based on the Balance Scorecard approach for appraising the performance of ERP system. Methodology efforts in this research were reported by using Grounded Theory, Expert Questionnaire, Analytic Hierarchy Process and Fuzzy Theory to filter out and develop those KPIs for an ERP system performance evaluation reference model. It is expected that such model may be used by enterprises to assess the efficiency of ERP system during the various stages of management and support with ERP system. Finally, this reference model is verified by a case company to examine its completeness, objectiveness, quantitative assessment approach. This result allows the prospective researchers to deeply understand the authentic efficiency after the enterprises introduce ERP system in order to explore if the enterprises fulfill their proposed objectives after introducing ERP system.

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