基于应用软件公司ERP 用户效益的实证研究

    Economic Benefits of the Adoption of Enterprise Resource Planning Systems:Based on a Company's Users Empirical Evidence

    • 摘要: ERP 引入后是否改进了用户的经济效益?研究发现,ERP 用户在引入ERP 前三年的业绩普遍好于非ERP用户;引入ERP 后,用户的资产总额有所增加,资产负债率保持不变,但控制组同期的资产总额未见增加,资产负债率提高了,因而ERP 间接提高了用户资金使用效率;用户使用ERP 二年内,其存货周转率和应付帐款周转率有所下降,表明ERP 发挥作用需要较长磨合期。

       

      Abstract: This study provides empirical evidence on the economic benefits of enterprise resource planning(ERP)systems. When the users adopt ERP in the first three years, their performance is better than that of the users without this system. While the control group's total assets have not changed, the users'total assets have increased. The users'balance sheet ratio remains unchanged,while that of the control group has increased. Therefore, ERP indirectly enhances the users'efficiency in the use of funds. Within two years, the users'inventory turnover and accounts payable turnover with the ERP systems has dropped. But it take a long time to for ERP systems to play a key role in users'operation.

       

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