以五力分析方法評估企業導入ERP 系統之效益

E Enterprise ResourcePlanning ERPERP ERP ERP ERP (Davenport 1998, Gattiker & Goodhue 2000) ERP ERP ERP ERP (Barney 2001, Mckenny 1995, Grant 1991)()ERP () ()ERP ERP ERP -552-

( 1992 1999 1999 1996 2000)ERP Cooke & Peterson(1998) ERP Jenson & Johnson(1998) ERP Gattiker & Goodhue(2000) ERP : 2000 ERP ERPERP (1999)ERP ERP 1999ERP 86 ERP ERP ERP ERP ERP ERP () ()-553-

( )= /100%()= / *100%=/*100%= /*100%(1) = / *100%(2) : = / *100%(3) = ()/*100%(1) = / *100%(2) = / *100%(3) = / *100%(4) =/-554-

= /= /()= /= /()= 365 ( / )=()=/=/=/(EPS)= /= /= /-555-

ERP ERP ERP 87 (SAP)ERP ERP (1) ERP 10%-556-

20%1 2(2) (3) ERP 0.66 0.89 34.85%1.83 4 5(4) 6(5) ERP -557-

() 1986 9 LOTUS LOTUSLOTUS 86 ERP87 3 87 5 1 ,BOM () (1) 3.63% 7.24%7 8(2) 87 ERP9(3) -558-

ERP 0.46 87 133.17 88 113.98 20 ERP ERP (4) 10(5) ERP 11( )ERP ERP ERP ERP ERP -559-

(Barney 2001, Mckenny 1995, Grant 1991)()()ERP ERP 89 88 87 86 85 6,420,622 4,857,534 2,854,872 3,625,444 3,151,623 1,986,430 1,599,569 1,090,350 1,169,526 1,075,35216,113,146 9,869,528 6,720,764 8,763,988 5,528,642 3,969,421 3,446,552 2,822,371 2,263,454 1,990,57743,952,817 29,328,539 19,942,173 17,958,591 11,479,469 49.86 47.07 11.05 56.44 38.8211,833,185 6,281,501 3,106,395 3,363,142 3,816,669 3,831,465 179,146 1,679,224 1,955,947 5,46318,938,292 9,072,095 6,599,116 6,451,312 4,440,045 25,014,525 20,256,444 13,343,057 11,507,279 7,039,424 27,542,848 21,885,491 12,485,291 12,971,279 10,706,50625.85 75.29 -3.75 21.15 -12.62 3,807,017 3,020,810 2,427,314 1,950,942 1,114,747 83,854 76,817 38,710 220,385 47,288 6,006,349 4,307,190 2,615,786 2,741,421 1,793,106 5,213,470 3,647,886 2,235,371 2,305,673 1,512,040 () 5.46 5.12 4.03 5.19 4.223,735,831 18,864,681 10,057,977 11,020,337 9,591,759 3,735,071 2,961,330 2,446,852 1,786,459 1,213,697 70,444 158,788 156,601 221,262 43,910 6,076,793 4,465,978 2,772,387 2,962,683 1,837,016 4,384 3,864 3,993 3,778 3,295-560-

89 88 87 86 85 332,958 322,130 267,672 219,671 152,107 50,782 53,474 56,751 93,981 51,143 709,449 480,223 456,791 336,011 234,523 603,526 411,479 296,372 219,842 152,318 132,676 114,041 107,133 87,385 70,411 1,037,465 695,262 571,468 425,454 314,858 49.22 21.66 34.32 35.13 47.07 501,184 324,076 312,893 334,768 270,451 63,429 5,143 6,857 18,057 12,658 575,928 336,616 324,932 352,939 283,109 461,537 358,646 246,536 72,515 31,749 1,185,732 944,335 667,876 348,835 462,806 25.56 41.39 91.46 -24.63 23.65 346,755 203,138 117,296 64,366 49,925 121,625 65,359 41,775 785 -1,329 125,133 82,925 27,756 17,466 4,375 102,680 68,374 24,256 12,766 6,645 () 3.01 2.82 2.09 2.49 2.37 838,977 741,197 550,580 284,469 412,881 223,704 136,420 75,521 63,581 51,254 10,473 6,581 8,634 6,430 4,586 135,606 89,506 36,390 23,896 8,961 275 463 542 468 144-561-

1 85~89 2 85~89 -562-

3 85~89 4 85~89 -563-

5 85~89 6 85~89 -564-

7 85~89 8 85~89 -565-

9 85~89 10 85~89 -566-

11 85~89 1. Barney, J.B., 2001, ”Is the Resourced-Based View a Useful Perspective forStrategic Management Research? Yes.”, Academy of Management Review, Vol.26, No.1, 41-56.2. Cooke, D. P. and W. J. Peterson,1998,”SAP Implementation Strategies andResults”, Conference Board, Research Report.3. Davenport, T.H., 1998, “Putting the Enterprise into the Enterprise System”,Harvard Business Review,Vol.76,121-131.4. Gattiker, T.F. and Dale L. Goodhue, 2000, “Understanding the Plant Level Costsand Benefits of ERP: Will the Ugly Duckling Alwayse Turn Into a Swan?”,IEEE Sofeware, 33th Hawaii International Conference on System Science.5. Grant, R.M., 1991, “The Resource-Based Theory of Competitive Advantage:Implications for Strategy Formulation”, California Management Review,114-135.6. Jenson, R.L. and Johnson, I. R., 1999, “The Enterprise Resource Planning-567-

System as a Strategic Solution”, Information Strategy, Vol. 15, 28-33.7. Leonard-Barton, D.,Feb., 1988,”Implementation as mutual adaptation oftechnology and organization”, Elsevier Science,251-267.8. Mckenney, J.L., 1995, “Waves of Changes:Business Evolution ThroughInformation Technology”, Harvard Business School Press, Cambridge, MA.9. Grant, R.M., 1991, “The Resource-Based Theory of Competitive Advantage:Implications for Strategy Formulation”, California Management Review,114-135.10. 199611. 165 109-122 199912. 2000 ERP 244 46-5013. 199714. 1999 Oracle Applications ERP 15. 200016. 2001IT Capability17. 1999ERP288 80-8118. 1999-568-

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