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研究生： 黃成豪
Cheng-Hao Huang
論文名稱： ERP導入期關鍵活動與企業財務績效關聯之研究
The Study of How Enterprise Resource Planning Implementation Phase Affecting Corporate Financial Performance
指導教授： 許秉瑜
Ping-Yu Hsu
口試委員:
學位類別： 碩士
Master
系所名稱： 管理學院 - 工業管理研究所
Graduate Institute of Industrial Management
畢業學年度： 92
語文別： 英文
論文頁數： 50
中文關鍵詞： 財務績效 、關鍵成功要素 、企業資源規劃
外文關鍵詞： Financial performance, Critical success factors, ERP
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    • 過去相關的實證研究大都著重於觀察ERP系統的導入與否，與企業財務績效指標的改善兩者之間是否具有正向的關係。本研究則試圖進一步探討企業在導入ERP系統過程中從事關鍵特定活動後，與財務績效指標表現兩者之間是否有顯著的正向關係。本研究首先將有導入ERP系統的公司做前後三年財務績效的比較，接著以統計多元迴歸模型來檢驗特定關鍵活動與財務績效表現之間的關係。實證結果顯示，除了員工每人產值以外，總資產週轉率、銷管費用佔營業額百分比、及資產報酬率這三項財務績效指標，在導入ERP系統後的平均財務績效表現並沒有比導入前的財務績效明顯提升。其次，除了顧問的投入程度以外，管理階層的支援、專案管理運作的良窳、及使用者教育訓練這三項關鍵活動的程度，與前述四項財務績效指標之間都具有顯著的正向關係。最後，本研究也驗證客製化程度對ERP建構時程將帶來延誤的風險。

    The previous empirical studies provided evidence on the economic benefits of ERP systems and identify certain financial ratios to reflect improvements for the adoption of ERP systems. This study considers whatever the organization acts during the ERP implementation period to examine the performance improvement. The financial ratios of the companies that adopted ERP systems are tracked for three years. Multi-regression analysis is used to test the relationship between financial performance and certain critical actions. Overall, study findings show: accept labor productivity (LP), there is no sufficient evidence to infer that total assets turnover (TATO), selling, general, and administration expenses to sales (SG&A/sales), and return on assets (ROA) are significantly improved over a 3-year period after ERP implementation. In addition, management support, project management, and user training are positively related to four financial performance indicators. Furthermore, there is a positive relationship between customization and the longitude of ERP project behind schedule.

    Table of Contents 1. INTRODUCTION 1 1.1 Research Background and Motivation 1 1.2 Research Purpose 1 1.3 Research Scope 2 1.4 Research Process and Structure 2 2. LITERATURE REVIEW 4 2.1 Motivations for ERP 4 2.2 Benefits for ERP 5 2.3 Performance Measurement 7 3. RESARECH METHODOLOGY 9 3.1 Financial Performance Evaluation 9 3.1.1 Total assets turnover 11 3.2.2 Labor productivity 11 3.2.3 SG&A expenses to sales 11 3.4.4 Return on assets 11 3.2 The Dominant Factors of Implementation 13 3.2.1 Management support 15 3.2.2 Project management 15 3.2.3 Client consultation 16 3.2.4 User training and education 16 3.2.5 Customization 17 3.3 Regression Analysis 17 3.4 Chi-squared Tests 19 4. RESEARCH DESIGN 21 4.1 Questionnaire’s Design 21 4.2 Samples and Data Collection 22 4.3 Control Variables 24 5. ESEARCH FINDINGS 25 5.1 Firm Performance Comparison Between Pre- and Post- ERP Implementation 25 5.1.1 Total assets turnover 25 5.2.2 Labor productivity 25 5.2.3 SG&A expenses to sales 26 5.2.4 Return on assets 26 5.2 Hypothesis Testing for Four Critical Success Factors 28 5.2.1 Total assets turnover 29 5.2.2 Labor productivity 29 5.2.3 SG&A expenses to sales 30 5.2.4 Return on assets 31 5.3 Hypothesis Testing for Customization 33 5.4 Summary of Hypothesis Testing 36 6. CONCLUSION 37 6.1 Research Findings 37 6.1.1 Before VS. after ERP implementation 37 6.1.2 Four critical success factors 38 6.1.3 Schedule and budget of ERP project 38 6.2 Research Limitations 39 6.3 Suggestion of Future Study 40 REFERRENCE 41 APPENDIX I Questionnaire 46 APPENDIX II Wilcoxon Sign Rank Test 48

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