摘要
ERP(企业资源计划)绩效评估一直是衡量企业绩效的一个复杂问题。本文从熵理论角度,用对比分析法分析了汽车制造业上市公司实施ERP的效益。以实施ERP的15家汽车制造业上市公司为实验对象,再随机抽取25家未实施或未长期实施ERP汽车制造业的上市公司为对照公司,分析这些公司2005-2013年的绩效评估值。实证结果表明:国内汽车制造业企业实施ERP系统第1、2年效益降低,第3年明显增加;实施5年后效益呈递增趋势;金融危机对国内汽车制造业实施ERP企业的冲击要高于未实施ERP的企业。研究结果证明了ERP实施的滞后性、高效益以及高风险性。
ERP （Enterprise Resource Plan） performance evaluation has always been a complex problem in performing enterprises. The study analyzes the firm performance with the entropy theory and the method of antitheses. The study collects data from 15 automotive finns which have accomplished ERP adoption and from 25 randomly selected firms of automotive firms which haven＇ t adopted ERP yet or haven＇ t adopted ERP in a long period, and analyzes the performances of these companies from 2005 to 2013. The empirical results show the firms＇ performances declined in 1 and 2 years after ERP implementation, whereas the performances were improved obviously after 3 years of ERP adoption, and the performances were increased significantly after 5 years of ERP adoption. In addition, the effect of the financial crisis on the domestic automobile manufacturing enterprises which have implemented ERP systems is worse than those which haven＇t implemented ERP systems. The study indicates that the ERP implementation has time lagging, high benefits and high risks.
出处
《企业经济》
北大核心
2014年第11期123-127,共5页
Enterprise Economy
基金
国家自然科学基金项目"企业家民族特性:少数民族企业家行为特质研究--以回族为切入点"(批准号批准号:71162013)
关键词
ERP企业资源计划
企业绩效
熵理论
Enterprise Resource Plan （ERP）
firm performance
entropy theory
