ERP系統之績效評估-對照樣本法之應用
Performance Evaluation of ERP Systems: An Application of the Matched Sample Comparison Groups Methodology
Date Issued
2004
Date
2004
Author(s)
Huang, Kai-Huei
DOI
zh-TW
Abstract
The evolution of ERP system reflects enterprise’s need for information technology application. Manufacturing companies can use ERP systems to integrate logistics, manufacturing, financial and human resource management. Service companies such as banks can also implement an ERP system without any production-related functionality. In Taiwan, the size of the ERP market has grown from 2.13 billion NT dollars in 1997 to 9.53 billion NT dollars in 2003. Such a rapid growth reflects companies’ urgent need to integrate enterprise-wide resources to remain competitive internationally.
However, certain risks such as high cost, mismanagement, and employees’ resistance often make the ERP investment unable to meet expectations. Consequently, more and more people begin to doubt the benefits of ERP systems.
In Taiwan, very few empirical studies have focused on the performance of ERP systems or the performance difference between domestic and foreign ERP systems. Through longitudinal analysis, this research attempts to investigate the casual relationship between ERP adoption and subsequent improvement in operation efficiency, productivity, cost ratio and profitability performance measures. Matched sample comparison groups are used as benchmark to remove the market forces that could influence firm performance. In addition, this study also attempts to determine whether differential performance exists between domestic and foreign ERP systems.
By analyzing the 10 performance measures of 40 companies for the 16 quarters after they implemented ERP systems, this study finds:
1. After adopting ERP system, companies’ cost ratios decrease significantly, but make no improvements in operation efficiency, productivity and profitability. In other words, there is no positive relationship between ERP adoption and performance improvement.
2. From the third quarter of post-implementation, the performance improvement ratio is much higher for companies adopting foreign ERP systems, which indicates foreign ERP systems perform better than domestic ERP systems.
Subjects
製造資源規劃
企業資源規劃
物料資源規劃
對照樣本法
MRP
ERP
Matched Sample Comparison Groups Methodology
Type
other