中國上市公司上線ERP之動態效應評估研究

An Dynamic Approach to Evaluate the Effect of ERP of China's Public-listed Companies

10.6704/JMSSD.2005.2.1.35

高麗萍(Li-Ping Kao)

企業資源計畫系統 ； 模糊動態績效評估 ； 模糊理論 ； Enterprise resource planning ERP ； Dynamic Performance evaluation ； fuzzy theory

管理科學與統計決策

2卷1期（2005 / 06 / 01）

35 - 45

繁體中文

本研究的主要目的是以1996年到2003年間ERP已上線的中國上市公司為主體，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。研究方法包括利用財務指標權數值，對整體效益的考量。研究發現利用財務性績效指針對ERP進行模糊動態績效評估後，中國ERP的效益並不如預期好。進一步分析後發現，ERP上線後，大部分的企業均會面臨績效下降的現象，顯示ERP對中國企業營運績效存有較長的時間延遲現象。

The purpose of this paper is to present new dynamic approaches to evaluate the ERP benefits. We use eight financial indicators to measure the sample entities which implemented ERP between 1996 and 2003 in China. New dynamic approaches about ERP impact of time and impact of company size are suggested for the testing hypothesis of ERP impact. From the field study we find that China and Taiwan have no significant different for the performance of ERP. That is, the financial performance did not reach the goal as it expected. For the Taiwan experience, most enterprises will meet the temporary decline situation after implementing the ERP, but in the long-term, about 4 years, it will make a significant financial progress. That is ERP exhibits the time lag prosperity.

1. Appleton E.L(1998).How to survive ERP.Datamation.
2. Bailey J.(1999).Trash haulers are taking fancy software to the dump: Allied waste, following waste management, to shed SAP's costly R/3.The Wall Street Journal,4
3. Benchmarking Partners(1998).ERP's second wave: maximizing the value of ERP-enabled processes.
4. Brakely H.(1999).What makes ERP effective?.Manufacturing Systems,17(3),120.
5. Bresnahan T,Greenstein S. M.Landau, Taylor(Eds),Wright(1996).The competitive crash in large scale computing, in the mosaic of economic growth.Stanford, CA:Stanford University Press.
6. Brynjolfsson E,Hitt L.M.(2000).Beyond computation: information technology, organizational transformation and business performance.Journal of Economic Perspectives,14(4),23-48.
7. Brynjolfsson E,Hitt LM.(1993).Computers and economic growth firm level evidence.Cambridge, MA.:MIT Sloan School.
8. Bulkeley W M.(1996).A cautionary network tale: Fox-Mayer's high-tech gamble.Wall Street Journal Interactive Edition
9. Burritt R.(2000).Buyer bewares.Australian CPA,70(8),48-49.
10. Davenport T,Short J.(2000).In search of ERP paybacks.Computerworld,34(8),42.
11. Girard K,Farmer M A.(1999).Business soft firms sued over implementation.CNET News. Com.
12. Hayes D C,Hunton J E,Reck J L.(2001).Market reaction to ERP implementation announcements.Journal of Information Systems,15(1),3-18.
13. Hitt L M,Wu D J,Zhou X.(2002).Investment in enterprise resource planning: business impact and productivity measures.Journal of Management Information System,19(1),71-98.
14. Hitt L,Brynjolfsson E(1996).Productivity, business profitability, and consumer surplus: three different measures of information technology value.MIS Quarterly,20(2),121-142.
15. Poston R,Grabski S.(2001).Financial impactsof ERP implementations.International Journal of Accounting Information Systems,2,271-294.
16. Rao S S.(2000).ERP: business needs and technologies.Industrial Management & Data Systems,100(2),81-88.
17. Reuters(1999).Hershey haunted by computer glitch.CNET News.com.
18. Ross J W.(1999).Surprising facts about implementing ERP.IEEE IT Pro.
19. Slater D.(1998).The hidden costs of enterprise software.CIO Magazine,11(7),48-55.
20. Wah L.(2000).Give EPR a chance.Management Review.
21. 張緯良、陳育亮(2002)。檢視國內ERP成效。訊息與計算機，265，62-65。
22. 陳欣欣(2003)。ERP在我國企業的應用研究。商業經濟與管理，135(1)，33-36。

1. 賴家樺、鄭新峰、張碩毅、李幸蓉(2014)。以平衡計分卡為基礎之雲端運算服務績效評估機制研究。Electronic Commerce Studies，12(3)，255-282。