Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24082
標題: 企業資源規劃系統導入與企業績效關係之探討
The Impact of Enterprise Resource Planning Implementations on Firm Performance
作者: 陳坤利
Chen, Kun-Li
關鍵字: Enterprise Resource Planning(ERP);企業資源規劃系統(ERP);Firm Performance;Return on Assets(ROA);Cumulative Abnormal Returns(CAR);Buy-and-Hold Abnormal Returns(BHAR);企業績效(Firm Performance);總資產報酬率(ROA);累積異常報酬(CAR);買進持有異常報酬(BHAR)
出版社: 高階經理人碩士在職專班
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摘要: 
企業資源規劃系統(ERP)是利用管理分析、系統分析,將企業之研發、生產、行銷、財務與人力資源職能整合的e化系統。ERP除可改善作業流程、提升作業效率外,ERP亦可透過資訊的分享與整合,協助營運管理、降低風險,進而提升企業之競爭力。為瞭解ERP系統對企業的實質效益,本研究以我國實際導入ERP之公司為研究對象,以配對控制方式,探討企業導入ERP系統前、後3年財務績效與市場績效之變化,藉以評估ERP對企業績效的影響,並提供企業評估投資ERP決策之參考。

本研究實證結果顯示,在獲利能力、經營能力、成本費用率方面,公司導入ERP系統後續3年的權益報酬率、總資產報酬率、營業純益率、資產週轉率等皆顯著優於導入ERP前3年,而營業費用率則呈現顯著降低。此外,公司導入ERP系統後續3年度之股價報酬顯著高於導入之前,即公司導入ERP後呈現顯著正的異常報酬,顯示公司導入ERP系統對其營業績效、市場績效都有正面影響。而相較於未導入ERP的配對公司,實證顯示樣本公司導入ERP系統的後續3年有顯著較佳的獲利能力、報酬率、資產使用效率性、流動性及顯著較低的營業費用率。且樣本公司導入ERP系統後,有顯著高於配對公司的正向異常報酬,支持導入ERP系統之公司,其營業績效、市場績效優於未導入ERP之公司。整體而言,本研究證實企業導入ERP系統能有效提升企業績效。

Enterprise Resource Planning (ERP) is an e-system to integrate all resources through management analysis and system analysis. These resources include R & D, production, marketing, finance and human resources. In addition to the improvement of operating procedures and the enhancement of operating efficiency, ERP can provide assistances in operational management and in reduction of risk through sharing and integrating information, and then to further enhance the competitive ability of firms. In order to examine the benefits of ERP system to firms, the objects of this study are focused on the firms with implementation of ERP systems. In order to evaluate the impact of ERP on firms' performance, this study investigates financial and market performance of firms with ERP systems for 3-year periods before and after the implementation of ERP systems by using matched-firm method. The results of this study could give firms an insight into the decisions on ERP investment.

This study shows that after the implementation of ERP systems for three years, there are significant improvements in firm profitability, such as return on equity, return on asset, return on sales, total asset turnover, and operating expenses ratio, compared to the performance before the introduction of ERP systems for 3-year periods. In addition, the stock returns of those firms with ERP are much higher after the implementation of ERP systems. The result shows that firms with ERP have significantly positive abnormal returns subsequent to the implementation for 3 years. Therefore, the ERP implementation has a positive impact on firm operating and market performance. Compared to the matched firms, the evidences provide that those firms with ERP systems have better profitability, assets turnover, liquidity, and have lower operating expenses ratio for 3 years subsequent to the implementation of ERP. Besides, compared to the matched firms, firms with ERP have significantly positive abnormal returns after the implementation. Those results indicate that firms with ERP systems have better operating and market performance than those firms without ERP adoptions. Overall, this study proves that the introduction of ERP systems can improve firm performance efficiently and effectively.
URI: http://hdl.handle.net/11455/24082
其他識別: U0005-0208201108233800
Appears in Collections:高階經理人碩士在職專班

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