:::

詳目顯示

回上一頁
題名:企業資源規劃與經營績效相關性之研究:以生技醫療產業為例
書刊名:臺灣企業績效學刊
作者:邱瓊玲楊美芳
作者(外文):Chiu, Chiung-linYang, Mei-fang
出版日期:2015
卷期:9:1
頁次:頁1-21
主題關鍵詞:企業資源規劃經營績效生技醫療產業Enterprise resource planningFirm performanceBiotechnology and medicine industry
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:88
  • 點閱點閱:79
本研究主要針對生技醫療產業來探討企業採用企業資源規劃(Enterprise Resource Planning, ERP)後對其組織經營績效的影響。生技醫療產業是一個高度技術及資本密集的產業,而ERP的使用更能強化此產業的競爭優勢及營運效率。本研究針對在2007年至2013年採用ERP之上市櫃公司為研究對象,以資產報酬率及股東權益報酬率來衡量公司經營績效,在控制了負債比率、公司規模、廣告強度、存貨週轉率及營業毛利率後,迴歸結果顯示ERP 與經營績效之間存在正向顯著關係。最後進行敏感性測試,實證結果顯示企業使用ERP後之第一年、第二年及第三年其企業資源規劃對於經營績效也為顯著正相關,顯示實證結果具有穩固性。本研究從財務績效觀點,證實在生技醫療產業ERP的重要性,同時也發現其績效的持續性,研究結果可供管理者對於導入ERP系統決策時之參考用。
The purpose of this study is to investigate the relationship between Enterprise Resource Planning (ERP) and firm performance in biotechnology and medicine industry in Taiwan. Biotechnology and medicine industry is typically technology and capital intensive. The effective use of ERP can elevate its competitive advantage and significantly improve operational efficiency. The samples of this research are based on companies adopted ERP and listed on Taiwan Stock Exchange or Taipei Exchange Market from 2007 to2013. This study employs return on assets and return on equity to measure firm performance. After controlling variables of debt ratio, firm size, advertising intensity, inventory turnover ratio and gross profit margin, the empirical result shows that there is a positive correlation between ERP adoption and firm performance. The results do not change after performing the robustness test and we found ERP adoption positively impacts firm performance in the next three consecutive year. From the perspective of financial performance, this research has proven the importance of ERP in biotechnology and medicine industry, and discovers the sustainability of firm performance. The research outcome can be used as a reference when management is making a decision on ERP adoption.
期刊論文
1.張緯良、李凌楓、葉咏蓁(20040300)。企業特性與企業資源規劃系統(ERP)配合之研究。電子商務學報,6(1),101-115。new window  延伸查詢new window
2.Parr, Anne、Shanks, Graeme(2000)。A model of ERP project implementation。Journal of Information Technology,15(4),289-303。  new window
3.Song, X. M.、Parry, M. E.(1997)。The Determinants of Japanese New Product Successes。Journal of Marketing Research,34(1),64-76。  new window
4.游育蓁、何玉美(1999)。導入ERP佈建快速反應的企業神經系統。管理雜誌,269,60-71。  延伸查詢new window
5.黎耀基(20010500)。我國生物科技產業與生技人才培育--一個教育工作者的認知。科學發展月刊,29(5),307-313。  延伸查詢new window
6.Brynjolfsson, E.、Hitt, L. M.(1996)。Paradox lost? Finn-level evidence on the returns to information systems spending。Management Science,42(4),541-558。  new window
7.Cline, M. K.、Guynes, C. S.(2001)。The impact of information technology investment on enterprise performance: A case study。Information Systems Management,18(4),70-76。  new window
8.Gibbons, Ann(1992)。Biotech's second generation。Science,256(5058),766-768。  new window
9.Hunton, J. E.、McEwen, R. A.、Benson, W.(2002)。The reaction of financial analysts to Enterprise Resource Planning (ERP) implementation plans。Journal of Information systems,16(1),31-40。  new window
10.Kaplan, R. S.、Norton, D. P.(1996)。Using the balanced scorecard as a strategic management system。Harvard Business Review,74(1),75-85。  new window
11.Li, C.(1999)。ERP packages: What's next?。Information Systems Management,16(3),31-35。  new window
12.Mojtahedzadeh, V.、Abedi, Z.(2010)。The effect of research and development (R&D) expenditures on firms value。International Review of Business Research Papers,6(6),187-200。  new window
13.Tsai, W. H.、Chen, H. C.、Chang, J. C.、Leu, J. D.、Chen, D. C.、Purbokusumo, Y.(2015)。Performance of the internal audit department under ERP systems: Empirical evidence from Taiwanese firms。Enterprise Information System,9(7),725-742。  new window
14.Wier, B.、Hunton, J.、HassabElnaby, H. R.(2007)。Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance。International Journal of Accounting Information Systems,8(3),165-190。  new window
15.Wu, D. J.、Zhou, X.、Hitt, M. L.(2002)。Investment in enterprise resource planning: Business impact and productivity measures。Journal of Management Information Systems,19(1),71-98。  new window
16.Yao, L. J.、Sutton, S. G.、Chan, S. H.(2009)。Wealth creation from information technology investments using the EVA。Journal of Computer Information Systems,50(2),42-48。  new window
17.Tavakolian, H.(1989)。Linking the information technology structure with organizational competitive strategy: A survey。MIS quarterly,13(3),309-317。  new window
18.Gattiker, Thomas F.、Goodhue, Dale L.(2004)。Understanding the Local-level Costs and Benefits of ERP through Organizational Information Processing Theory。Information and Management,41(4),431-443。  new window
19.Poston, R.、Grabski, S.(2001)。Financial impacts of enterprise resource planning implementations。International Journal of Accounting Information Systems,2(4),271-294。  new window
20.Bharadwaj, A. S.(2000)。A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation。MIS Quarterly,24(1),169-196。  new window
21.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
22.Delios, Andrew、Beamish, Paul W.(1999)。Geographic scope, product diversification and the corporate performance of Japanese firms。Strategic Management Journal,20(8),711-727。  new window
23.喬友慶、于卓民、林月雲(20021000)。國際化程度與產品差異化能力對廠商績效之影響--臺灣大型製造廠商之實證研究。管理學報,19(5),811-842。new window  延伸查詢new window
24.Lumpkin, G. T.、Dess, Gregory G.(1996)。Clarifying the Entrepreneurial Orientation Construct and Linking It to Performance。Academy of Management Review,21(1),135-172。  new window
25.周賓凰、劉怡芬(20000400)。臺灣股市橫斷面報酬解釋因子:特徵、單因子、或多因子?。證券市場發展季刊,12(1)=45,1-32。new window  延伸查詢new window
學位論文
1.房佳緯(1999)。企業導入ERP系統之個案研究(碩士論文)。國立交通大學。  延伸查詢new window
2.陳家章(2013)。董事會結構與公司績效之相關性研究--以臺灣之生技醫療類上市櫃公司為例(碩士論文)。逢甲大學。  延伸查詢new window
3.張寶升(2000)。企業經營策略、企業資源規劃與組織績效之實證研究(碩士論文)。國立雲林科技大學。  延伸查詢new window
4.戴庭峯(2014)。資訊不對稱與研發支出對公司價值之影響--以生技醫療業為例(碩士論文)。國立高雄第一科技大學。  延伸查詢new window
圖書
1.洪瑞璘(2001)。商品採購與管理。台北:商鼎。  延伸查詢new window
2.張瓊嬌、何志峰、沈育展、王景南、陳志鈎(2013)。證卷投資分析。台北:國立空中大學。  延伸查詢new window
3.許振邦(2011)。採購與供應管理。台北:智勝文化。  延伸查詢new window
4.Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE