ERP实施对营运资金管理影响的实证研究  

Empirical Research on the Influence of Working Capital Management of ERP Implementation

作　　者：夏春晓[1] 马薇薇[1] 

机构地区：[1]蚌埠学院经济与管理系,安徽蚌埠233030

出　　处：《蚌埠学院学报》2013年第3期56-60,共5页Journal of Bengbu University

摘　　要：营运资金是企业财务管理的重要组成部分,如何更好地管理和控制企业的营运资金是每个企业都十分关注的重点。以在沪深两市上市并实施了ERP的85家公司为研究样本,数据年限截止2011年,应用多种分析方法对企业实施ERP前后的营运资金管理参数进行对比,以探讨ERP的应用对企业营运资金管理产生的影响。Working capital is an important part of current assets of enterprises, how to better manage and control the enterprises operating capital is the focus of every enterprise concerned. It chooses the 85 com- panies which implementated of ERP listing in the Shanghai and Shenzhen city as the research sample,da- ta service by 2011, using various analysis methods they were compared for the implementation of enter- prise operating funds management parameters before and after ERP, to probe into the application of ERP to the enterprise operating funds management effect.

关 键 词：ERP 营运资金管理 实证分析 

分 类 号：F270[经济管理—企业管理]