Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24514
標題: 有害事業廢棄物綜合處理中心執行ERP之績效評估-平衡計分卡觀點
Performance Evaluation of Implementing ERP for Hazardous Industrial Waste Treatment Center: The Viewpoint of Balanced Scorecard
作者: 李澤治
Lee, Tse-Chin
關鍵字: Enterprise Resource Planning (ERP)
企業資源規劃(ERP)
Performance Measurement
Balanced Scorecard (BSC)
Hazardous Industrial Waste Treatment Center
績效衡量
平衡計分卡(BSC)
有害事業廢棄物綜合處理中心
出版社: 高階經理人碩士在職專班
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摘要: 企業資源規劃 (Enterprise Resource Planning;ERP)系統,一直是企業在資訊化競爭中的首選。但執行ERP 系統後企業應該如何去衡量其所帶來產生的效益? 本研究以平衡計分卡(Balance Scorecard;BSC)財務、顧客、內部流程及學習與創新等四個構面量度的績效衡量觀點,為有害事業廢棄物綜合處理中心在執行ERP系統後之營運績效衡量時,帶來一個新的思考方向。並藉由個案公司資料實證分析結果,以開發出建構在平衡計分卡觀點下的營運績效衡量指標,此部分可提供其他有害事業廢棄物處理業者在導入ERP系統時營運績效實際評估時參考之依據。 由個案公司實證結果顯示,有害事業廢棄物綜合處理中心在執行ERP系統後,在財務量度構面之營業毛利率及營業利益成長率方面有相當顯著之正向效益,可供其他同業評估是否執行ERP系統時之效益評估。
Enterprise Resource Planning (ERP) system has been the first choice for companies in implementing information technology. It is important to evaluate the benefits and see the differences after implementing ERP system. The Balanced Scorecard (BSC) is applied in this study to evaluate the operation performance after implementing ERP system for Hazardous Industrial Waste Treatment Center (HIWTC). The BSC provides a new direction of thinking by four perspectives, including financial, customer, internal processes, learning and growth. Through the case study, operational performance metrics are developed and its empirical performance is analyzed. Also, this study sets a good benchmark for other hazardous industrial waste disposal companies to assess their operational performances after implementing ERP systems. Results from this study show significant growth in operating margin and the growth rate of operating benefits for HIWTC to implement ERP system. This experience is valuable for similar industrial companies in consideration of introducing ERP system.
URI: http://hdl.handle.net/11455/24514
其他識別: U0005-2706201213413300
文章連結: http://www.airitilibrary.com/Publication/alDetailedMesh1?DocID=U0005-2706201213413300
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