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

作　　者：陈宋生[1] 魏素艳[1] 

机构地区：[1]北京理工大学管理与经济学院,北京100081

出　　处：《北京理工大学学报（社会科学版）》2008年第4期7-11,共5页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：中国博士后基金会一等资助课题(20060390004);北京市海淀科委课题(ky200656)

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。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.

关 键 词：ERP 信息技术价值 经济效益 

分 类 号：F49[经济管理—产业经济]