企業資源規劃（ERP）系統績效衡量之實證研究

Abstract

過去關於ERP文獻中，鮮少有文章同時探討「導入ERP前後系統平台一致性」與「企業績效」間的關聯性，本文認為此點可能係為ERP是否能夠創造效益的因素，故本文以「台灣上市、上櫃公司」為研究對象，並利用一般最小平方法配合敘述性統計以及迴歸分析等研究方法，探討下列三項重點：(1)分別探討「整體產業」、「資訊電子業與非資訊電子業」，以及「資訊電子細產業」對於公司導入ERP系統前後的績效表現差異。(2)考量「公司導入ERP前後系統平台一致性與否」是否會連帶影響ERP系統效益。(3)探討「已導入與未導入ERP」公司之間的績效表現是否有所不同。 研究結果發現：(1)ERP系統的導入確實有助於提升國內企業的營運績效表現，且能提高公司總資產週轉率、應收帳款週轉率、存貨週轉率、每人營業利益、企業規模與營業利益等實質財務效益；(2)當公司成長機會較高時，其導入ERP系統的動機亦相形增加；(3)已導入公司之績效表現較未導入公司佳；(4)資訊電子業導入ERP的效益高於其它非資訊電子業。

'The consistence of system platform' and 'ERP supplier' may be important factors to affect a company's benefit from adopting ERP, but only few studies consider this opinion. In this study, we use GLS and descriptive analysis to examine the companies listed in TSE and OTC the following issues. (1) Is there any difference in company's performance between adopting ERP or not? (2) Will the consistence of system platform affect the cost and benefit in adopting ERP? (3) Is there any difference in performance between adopters and non-adopters? The empirical results show that (1) adopting ERP will enhance operating performance and financial benefit, including return on total assets, receivable turnover, personal operating income, firm size and operating income, (2) the higher the growth factor scores, the higher the motive of adopting ERP will be, (3) The performance of adopters is better than non-adopters, (4) The performance of information electronics industry from adopting ERP is better than non-information electronics industry's.