在異質營運環境中導入ERP之關鍵成功因素－以跨兩岸三地企業集團為例

Critical Success Factors for Implementing ERP in Heterogeneous Environment-By Example of Cross-strait Enterprises

陳志誠(Patrick S. Chen)；劉用貴(Yung-Kuei Liu)；林淑瓊(Shu-Chiung Lin)；黃芳瑛(Fang-Ying Huang)

企業資訊系統 ； 跨國企業 ； 跨兩岸三地企業 ； 企業資源規劃 ； 關鍵成功因素 ； Corporate Information System ； International Business ； Cross-strait Enterprise ； Enterprise Resource Planning ； Critical Success Factors

商略學報

4卷4期（2012 / 12 / 01）

229 - 255

繁體中文

由於全球化的影響，許多台灣企業都以多公司、多工廠模式在營運，也大部份都在中國大陸設立據點，以爭取全球分工的優勢。因為長期的分隔，海峽兩岸已經各自發展出不同的社會文化特質。本研究以跨兩岸三地之台商企業為對象，對其在異質營運環境中導入ERP系統的關鍵成功因素進行探討。我們先藉由文獻探討建立導入資訊系統的參考架構，再以H 公司為個案進行分析並推導出初步研究架構；隨後以此架構為問卷實證研究之基礎，分析影響台商企業導入跨兩岸ERP系統的成功因素，最後據此再修正實證研究構面，以建構台商企業在兩岸三地導入資訊系統的研究架構。研究結果顯示在企業文化部份應重視「人員的接受、適應度與熟悉度」、「組織的溝通協調及專案進度控制」、「企業組織的支持及資源運用」與「人力資源管理與配合」；在法令部份要考量「導入前評估適用性」與「導入後法令適用性」；系統功能部份要注重「符合大陸本土化系統功能需求」與「符合投資模式之流程改善」，以上都是影響跨兩岸三地企業導入ERP系統的重要因素。由於個案公司在異質環境導入ERP系統的問題，也是其他跨兩岸企業會面臨的，因此本研究所獲得的關鍵成功因素，對其他跨國企業在導入資訊系統時有重要借鑑價值。

Because of the globalization of Taiwanese businesses, many companies are operating in multi-site or multi-factory mode to obtain operational advantages. Most of them have set their branches in China. Because of long-term separation, both sides of the Taiwan Straits have developed different socio-cultural characteristics which have significant impact on business operation. The purpose of this paper is to explore the critical success factors for implementing enterprise resource planning systems in such a heterogeneous environment. We first propose a conceptual model for implementing information system in a heterogeneous environment through literature review. A field study is carried out where we look into an electronic company, H Company, which is a leading cable producer and has its factories in China. Based on the conceptual model, a questionnaire is then designed and administered. Results are obtained after careful analysis of the questionnaire, and critical factors for an effective ERP implementation are identified. Lastly, the original model is modified. The paper proceeds with the discussion on existing problems faced by cross-strait enterprises while implementing ERP systems. A cross-strait enterprise is suggested focus on ”the system acceptance, adaptation to the system of the employees”, ”organizational communication and coordination as well as project progress control”, ”organizational support and utility of resources” and ”human resource management and cooperation” in the culture perspective. It is important to pay attention to ”legal adaptation before implementation” and ”legal applicability after implementation” in the legal perspective. As for the functional perspective, ”localization of system functions” and ”process reengineering according to investment mode” merit our special attention. Understanding these critical success factors proposed in this research would help multi-national corporations in effectively implementing their information systems in a heterogeneous environment.

1. 高長(2002)。科技產業全球分工與IT 產業兩岸分工策略。遠景季刊，3(2)，225-256。
   連結：
2. 張心馨(2004)。ERP 系統架構支援B2B EC 之實質營運管理－混合定性和定量分析研究。中山管理評論，12(1)，93-134。
   連結：
3. 張永煬、賀力行(2005)。在資訊不對稱下台灣中小企業對中國大陸市場進入模式與經營績效之研究。遠景基金會季刊，6(3)，93-136。
   連結：
4. 陳小芬、王存國(2005)。企業資源規劃系統的導入：從脈絡論分析個案研究。中山管理評論，13(1)，217-245。
   連結：
5. 黃智聰、高安邦、陳子芸(2003)。中國大陸製造業的產業發展策略－ BCG 矩陣的應用。遠景基金會季刊，4(4)，117-153。
   連結：
6. 立本台灣聯合會計師事務所，2007。不合常規交易之移轉定價，立本會計財務電子報，六月十日，取自：http://www.bdo.com.tw/%E7%A7%BB%E8%BD%89%E8%A8%88%E5%83%B9.htm
7. 張緯良，2011。本土ERP 業者IFRS 商機仍可期，RUN!PC， 取自：http://www.runpc.com.tw/news.aspx?id=100846
8. EERP 產業透視，2005。產業再地震：Oracle 宣佈併購PeopleSoft， 取自：http://www.erp.shu.edu.tw/eerp2005/DOCUMENT/008.pdf
9. Vasilash, G. S., 1997. How to – and How Not to –Implement ERP, Automotive Design and Production, available http://www.autofieldguide.com/articles/how-to-and-how-not-to-implement-erp
10. Al-Mudimigh, A.,Zairi, M.,Al-Mashari, M.(2002).ERP Implementation: An Integrative Methodology.Towards thee-Society, IFIP International Federation for Information Processing
11. Bancroft, N. H.,Seip, H.,Sprengel, A.(1998).Implementing SAP R/3.Greenwich, CT:Manning.
12. Barney, J. B.(1986).Organizational Culture: Can It Be a Source of the Corporate Competitive Advantage?.The Academy of Management Review,11(3),656-665.
13. Bingi, P.,Sharma, M. K.,Godla, J. K.(1999).Critical Issues Affecting ERP Implementation.Information Systems Management,16(3),7-14.
14. Brown, C. V.,Vessey, I.,Powell, A.(2000).The ERP Purchase Decision: Influential Business and IT Factors.AMCIS 2000 Proceedings
15. Chen, C. C.,Law, C.,Yang, S. C.(2009).Managing ERP Implementation Failure: A Project Management Perspective.IEEE Transactions on Engineering Management,56(1),157-170.
16. Cooper, D. R.,Schindler, P. S.(2010).Business Research Methods.NY:McGraw-Hill.
17. Davenport, T. H.(1998).Putting the Enterprise into the Enterprise Systems.Harvard Business Review,76(4),121-131.
18. DeSanctis, G.,Gourtney, J. F.(1983).Toward Friendly User MIS Implementation.Communications of the ACM,26(10),732-738.
19. Eisenhardt, K. M.(1989).Building Theories from Case Study Research.Academy of Management Review,14(4),532-550.
20. Esteves, J.(2009).A Benefits Realisation Road-map Framework for ERP Usage in Small and Mediumsized Enterprises.Journal of Enterprise Information Management,22(1-2),25-35.
21. Federici, T.(2009).Factors Influencing ERP Outcomes in SEMs: A Post-introduction Assessment.Journal of Enterprise Information Management,22(1-2),81-98.
22. Frost, P. J.,Moore, L.,Louis, M.,Lundberg, C.,Martin, J.(1985).Organizational Culture.Beverly Hills, CA:Sage Publications.
23. Geisler, E.,Rubenstein, A. H.(1987).The Successful Implementation of Application Software in New Production Systems.Interfaces,17(3),18-24.
24. Hair, J. F.,Anderson, R. F.,Tatham, R. L.,Black, W. C.(1998).Multivariate Data Analysis.NJ:Prentice Hall.
25. Heizer, J.,Render, B.(2001).Operations Management.NJ:Prentice Hall.
26. Holland, C. P.,Light, B.(1999).A Critical Success Factors Model for ERP Implementation.IEEE Software,16(3),30-36.
27. Hong, K. K.,Kim, Y. G.(2002).The Critical Success Factors for ERP Implementation: An Organizational Fit Perspective.Information & Management,40(1),25-40.
28. Ifinedo, P.,Nahar, N.(2009).Interactions between Contingency, Organizational IT Factors and ERP Success.Industrial Management & Data Systems,109(1),118-137.
29. Karsak, E. E.,Özogul, C. O.(2009).An Integrated Decision Making Approach for ERP System Selection.Expert Systems with Applications,36(1),660-667.
30. Kilmann, R. H.(Ed.),Saxton, M. J.(Ed.),Serpa, R.(Ed.)(1985).Gaining Control of Corporate Culture.San Francisco, CA:Jossey-Bass.
31. Laudon, K. C.,Laudon, J. P.(1999).Management Information Systems: Organization and Technology in the Networked Enterprise.NJ:Prentice Hall.
32. Laudon, K. C.,Laudon, J. P.(2006).Management Information System: Managing the Digital Firm.NJ:Prentice Hall.
33. Laughlin, S. P.(1999).An ERP Game Plan.Journal of Business Strategy,20(1),32-37.
34. Lozinsky, S.(1998).Enterprise - Wide Software Solutions.MA:Addison Wesley.
35. Malhotra, R.,Temponi, C.(2010).Critical Decisions for ERP Integration: Small Business Issues.International Journal of Information Management,30(1),28-37.
36. Nunnally, J.(1979).Psychometric Theory.NY:McGraw-Hill.
37. Orlikowski, W. J.,Robey, D.(1991).Information Technology and the Structuring of Organizations.Information Systems Research,2(2),143-169.
38. Pettigrew, A. M.(1979).On Studying Organizational Cultures.Administrative Science Quarterly,24(4),570-581.
39. Plant, R.,Willcocks, L.(2007).Critical Success Factors in International ERP Implementations: A Case Research Approach.Journal of Computer Information Systems,47(3),60-70.
40. Ramayah, T.,Roy, M. H.,Arokiasamy, S.,Zbib, I.,Ahmed, Z. U.(2007).Critical Success Factors for Successful Implementation of Enterprise Resource Planning Systems in Manufacturing Organizations.International Journal of Business Information Systems,2(3),276-297.
41. Razmi, J.,Sangari, M. S.,Ghodsi, R.(2009).Developing a Practical Framework for ERP Readiness Assessment Using Fuzzy Analytic Ne twork Process.Advances in Engineering Software,40(11),1168-1178.
42. Reise, S. P.,Waller, N. G.,Comrey, A. L.(2000).Factor Analysis and Scale Revision.Psychological Assessment,12(3),287-297.
43. Romijn, H.,Albaladejo, M.(2002).Determinants of Innovation Capability in Small Electronics and Software Firms in Southeast England.Research Policy,31(7),1053-1067.
44. Sathe, V.(1983).Implications of Corporate Culture: A Manager's Guide to Action.Organization Dynamics,12(2),5-23.
45. Schein, E. H.(1985).Organizational Culture and Leadership.San Francisco, CA:Jossey-Bass.
46. Snider, B.,da Silveira, G. J. C.,Balakrishnan, J.(2009).ERP Implementation at SMEs: Analysis of Five Canadian Cases.International Journal of Operations & Production Management,29(1),4-29.
47. Umble, E. J.,Haft, R. R.,Umble, M. M.(2003).Enterprise Resource Planning: Implementation Procedures and Critical Success Factors.European Journal of Operational Research,146(2),241-257.
48. Welti, N.(1999).Successful SAP R/3 Implementation: Practical Management of ERP Project.Harlow, ESX:Addison Wesley Longman.
49. Yin, R. K.(1994).Case Study Research: Design and Method.Thousand Oaks, CA:Sage.
50. Zhang, L.,Lee, M. K. O.,Zhang, Z.,Banerjee, P.(2002).Critical Success Factors of Enterprise Resource Planning Systems Implementation Success in China.Proceedings of the 36th Hawaii International Conference on System Sciences, HICSS'03
51. 李永山、邱俊豪、陳玠宇(2008)。台灣與中國大陸導入ERP 績效之比較分析。2008 國際學術研討會，台北:
52. 李麗華、賴義成(2003)。海峽兩岸台商企業ERP 導入之成效預測。電子商務與數位生活研討會
53. 邱愛倫、陳穆臻(2001)。台灣企業 ERP 導入之軟體及顧問服務之研究。2001 科技與管理學術研討會，台北:
54. 倪自強(2007)。碩士論文(碩士論文)。國立政治大學經營管理碩士學程（EMBA）。
55. 翁睿廷(2002)。碩士論文(碩士論文)。義守大學管理科學研究所。
56. 高長、史惠慈(2000)。大陸加入WTO 對其經濟之影響。遠景季刊，1(1)，139-169。
57. 郭德慶(2004)。碩士論文(碩士論文)。臺灣大學資訊管理學研究所。
58. 陳淑瑩(2006)。碩士論文(碩士論文)。大同大學資訊經營研究所。
59. 陳慶龍(2001)。碩士論文(碩士論文)。國立成功大學會計學系。
60. 葉鳴朗、陳明原(2005)。中小企業導入ERP 關鍵成功因素探討。第三屆管理思維與實務學術研討會論文集
61. 劉雅文(2007)。碩士論文(碩士論文)。國立中山大學資訊管理研究所。
62. 鄭伯壎、郭建志、任金剛(2001)。組織文化員工層次的分析。台北:遠流出版事業股份有限公司。
63. 謝廷豪(2006)。企業導入ERP 的動機、關鍵成功暨避免導致失敗因素之探討：以臺灣傳統產業為例。修平學報，13，199-218。
64. 謝東霖(2005)。碩士論文(碩士論文)。靜宜大學資訊管理學系研究所。
65. 蘇昱行(2005)。碩士論文(碩士論文)。國立政治大學資訊管理研究所。

1. 游清華(2017)。廢棄物回收稽核認證與作業流程電子化設計。義守大學資訊管理學系學位論文。2017。1-67。