企业信息化对财务绩效的影响研究——以青岛海尔、光明乳业实施信息化为例  

Research on the Impact of Enterprise Informatization on Financial Performance——a Case study of Qingdao Haier and Guangming Dairy Industry

作　　者：范欣欣 Fan Xinxin(Shandong Binzhou Tobacco Co.,Ltd.Binzhou Sahandog 256616)

机构地区：[1]山东滨州烟草有限公司,山东滨州256616

出　　处：《对外经贸》2020年第8期104-107,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：研究企业实施信息化对财务绩效的影响。现有研究中缺乏典型性的案例研究,为此,以青岛海尔、光明乳业两家企业实施信息化为例进行分析,得出总资产报酬率、净资产收益率受益并不明显,总资产周转率、存货周转率和流动资产率在实施后均有所提高,对应收账款周转率影响最大,有明显的改善作用。通过比较同时期同行业财务绩效数据,认为企业信息化只是企业发展的支持因素,而不是决定因素。研究给未实施企业信息化的企业带来一定的借鉴与参考。This paper studies the impact of Enterprise Informatization on financial performance.There is no typical case study in the existing research,therefore,taking Qingdao Haier and Guangming Dairy Enterprises as examples to analyze the implementation of informatization,it is concluded that the return on total assets and Yield valve benefit is not obvious,total assets turnover rate,inventory turnover rate and current assets rate all increased after the implementation,which had the greatest impact on the turnover rate of accounts receivable,and had a significant improvement,the author thinks that enterprise informatization is only the supporting factor of enterprise development,not the decisive factor.The research in this paper can be used for reference for the enterprises which have not implemented enterprise informatization.

关 键 词：ERP系统 盈利绩效 营运绩效 案例研究 

分 类 号：F275[经济管理—企业管理]