• 제목/요약/키워드: ERP Financial Performance

검색결과 20건 처리시간 0.019초

ERP 시스템 구현성과에 영향을 미치는 요인 (Factors Affecting Implementation Performance in the Organizations Adopting ERP Systems)

  • 정철호;정영수
    • Journal of Information Technology Applications and Management
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    • 제16권4호
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    • pp.135-165
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    • 2009
  • The major purpose of this study is to identify the factors influencing the implementation performance of ERP Systems from an integrated viewpoint. For this purpose, a research model is developed based on the literature reviews of ERP systems, contingency theory, and change management theory. The research model proposed fifteen variables as the factors influencing the implementation performance in the ERP systems. The data have been collected from the 164 enterprises which implemented ERP systems at least one year ago. The respondents were person in charge of ERP system of each corporation. The results of hypothesis testing through multiple regression analysis are summarized as follows. Firstly, standardization of work, concentration of decision making, top management concern and support, real user participation, project support goodness, ease of use, and system usefulness have positive influence upon non-financial performance. Secondly, market uncertainty, industrial competition, project support goodness, and customization minimization have positive influence upon financial performance. From the analysis, this research have identified important characteristics for the successful implementation of ERP systems. Consequently, this research ends with managerial and theoretical implications of the study results, as well as limitations and future research directions.

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A Study on the Measurement of ERP Implementation Performance by BSC Model : Focused on the Causal Relationships among Performance Indicators

  • Jung, Chul-Ho;Chung, Young-Soo
    • Journal of Information Technology Applications and Management
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    • 제20권3호
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    • pp.143-167
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    • 2013
  • The main propose of this research is to examine the performances in ERP introduced enterprises by utilizing BSC model proposed by Kaplan and Norton [1992], to realize this goals, a theoretical review on ERP, BSC, and other related issues is performed in advance, accordingly, research model was generated. In conceptual model analysis, we focused on casual relationships among four performance measurement indicators after introduction of ERP proposed by Kaplan and Norton [2000]. To test the model, structural equation modeling is employed to analyze data collected from 164 enterprises which have introduced ERP for more than 1 year. Survey respondents were confined within the representatives of each enterprise's ERP. Hypotheses proposed in our research are tested by covariance structure model, results are listed as follow : First, learning and growth performance is significant factors for improving both internal process performance and customer performance; second, process performance has a positive impact on customer performance third, despite that customer performance is positively related to financial performance, no direct relationship is found between internal process performance and financial performance, an indirect relationship is built through intermediate medium of customer performance. Based upon these results, we discuss implications at the latter part of paper. Meanwhile, we also provide research limitations, and future research in the final section.

국내 기업 ERP 시스템 도입의 정성적.정량적 성과 비교 (Comparative on Impact of Qualitative and Quantitative of ERP Systems on Korean Firms)

  • 강다연;장활식;김종기
    • 한국콘텐츠학회논문지
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    • 제9권4호
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    • pp.142-153
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    • 2009
  • 많은 기업들이 ERP시스템 도입하여 사용함에 따라 ERP의 성과에 대한 관심이 증가하고 있으며, 객관적인 성과 측정의 필요성을 느끼고 있다. 본 연구는 국내 기업의 ERP 도입으로 인한 성과를 정성적인 성과와 정량적인 성과간의 상관관계를 분석하고자 한다. 즉, 본 연구는 ERP시스템 도입성과 측정을 위해 경영정보시스템 분야에서 주로 사용하고 있는 시스템 만족도 등과 같은 사용자에 의해 인지된 성과와 회계학에서 주로 사용되고 있는 ERP관련 정량적 성과 변수들 간의 관련성을 실증 분석하여, 두 변수 집단 간의 관련성을 검토하고자 한다. ERP의 정성적 성과를 분석하기 위해 시스템 품질, 정보품질, 업무의 만족도, 업무개선 정도 등의 변수를 사용하였으며, 정량적 성과를 분석하기 위해 재고자산회전율, 매출액 대비 재고자산, 매출액 대비 종업원 수, 매출액 대비 인건비, 총자산 순이익률 변수를 사용하였다. 실증분석 결과는 다음과 같이 요약될 수 있다. 첫째, ERP도입의 측면의 정성적인 성과 변수간의 상관관계는 통계적으로 유의하게 분석된 것이다. 둘째 정량적인 성과 변수간의 상관관계는 ERP 도입 전 후의 평균의 값을 통하여 ERP 도입의 성과를 분석한 결과 통계적으로 유의한 상관관계를 나타내고 있었다. 끝으로 정성적인 성과와 정량적인 성과의 상관관계는 통계적으로 유의하지 않은 상관관계로 분석되었다.

ERP 구축 전략과 IT컨설팅 서비스품질이 도입 성과에 미치는 영향 (A study on the effect of ERP Construction strategy and IT Consulting Service Quality on Performance)

  • 하태용;유연우
    • 한국융합학회논문지
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    • 제9권9호
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    • pp.217-228
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    • 2018
  • 중소 제조 기업 중심으로 ERP를 도입함에 있어 경쟁회사와의 차별화, 비용 우위 전략이 필요하다고 보는 관점에서 효과적인 ERP 구축전략을 할 수 있는 길잡이 역할을 목표로 하고 있다. 구축 전략으로 차별화 및 비용우위와 서비스 품질이 도입성과에 종속관계, 매개효과를 살펴보았다. 첫째, 차별화 나 비용우위전략은 재무적 성과에는 선행연구 결과를 지지하고 있다. 하지만 차별화 전략에서는 비재무적 관점에서만 유의하였다. 둘째, 차별화와 비용우위 전략은 서비스 품질 요인 확신성만 재무적 성과가 있고 나머지 서비스 품질은 도입 성과에는 유의하지 않은 것으로 분석되었다. 셋째, 컨설팅 서비스 품질의 매개효과 분석은 차별화나 비용우위 전략 경로에서 모두 유의하지 않았다. 결론적으로 시스템 구축은 구축 전략으로는 재무적 관점에서 차이가 있으며, 서비스 품질 요인에서는 공급업체가 제공하는 확신성 즉 지식 및 확신과 믿음을 줄 수 있는 능력에 영향이 있다.

조선해양 산업에서의 ERP 구축 사례 연구 (A Case Study on ERP Adoption in Shipbuilding and Marine Engineering Industry)

  • 정성립;이재광;조현
    • 한국IT서비스학회지
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    • 제12권1호
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    • pp.189-199
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    • 2013
  • As many organizations have adopted and implemented ERP systems, concerns about ERP performance also have increased. Former researches studied the ERP implementation of general large or medium size enterprises but there are not enough studies on ERP systems of a specific industry domain. In this paper, we introduce a case study on ERP adoption methodology of global leading company 'D' in shipbuilding and marine engineering industry. We examined ERP implementation background, method and scope and evaluated ERP performance in perspective of both quantitative and qualitative approaches. Quantitative research usually examines ERP performance based on financial statements and qualitative study typically examines organization change or improvement. As a result, ERP implementation in shipbuilding and marine industry can improve quantitative aspects such as cost, human resource and organization performance. As qualitative analysis, business process and tools can be unified and management transparency can be improved by ERP implementation. The result of this paper will be useful guideline for organizations which are considering ERP systems.

BSC프레임워크 기반 ERP시스템의 재무 성과 영향요인: 전략적 연계성의 상호작용효과와 고객 및 비즈니스 프로세스 관점의 매개 효과 (Factors Affecting Financial Performance of ERP System Based on BSC Framework: The Moderate Effect of Strategic Alignment and the Mediating Effect of Customer and Business Process Perspectives)

  • 박기호
    • 한국정보시스템학회지:정보시스템연구
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    • 제30권3호
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    • pp.93-112
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    • 2021
  • Purpose Recently, many organizations are actively adopting enterprise architecture (EA) as a methodology to manage IT assets and build IT-based business system. This study intended to empirically examine how the role of EA operating unit and utilization capability of organizational members impact on system performance at the post-adoption stage. A balanced score card (BSC) is being used as a framework for a company's key performance indicator (KPI). Design/methodology/approach This study tried to investigate the causal relationship between the four perspectives of the balanced scorecard as an influencing factor of the introduction of the Enterprise Resource Planning (ERP) on the financial value. In particular, the mediating effect between the customer's point of view and the business process point of view was investigated between the learning growth point of view and the financial point of view, and the interaction effect (regulating effect) of strategic linkage in the system introduction process was investigated. Findings The results of the study were first, that the organizational learning and growth perspective had a positive effect on the customer perspective, business process, and financial perspective. In addition, the customer perspective and the process perspective also had a positive influence on the financial perspective. Second, between the learning growth and financial perspectives, the customer perspective and the process perspective showed a partial mediating effect. Third, as for strategic linkage, the interaction effect between the customer perspective, the learning growth perspective, and the process perspective and the financial perspective was not significant. The results of this study are expected to provide a framework for performance evaluation to organizations that have introduced ERP systems.

한.중 기업의 ERP 시스템 커스터마이징 및 성과에 관한 실증연구 (An Empirical Study of ERP Systems Customizing and Performance of SMEs in Korea and China)

  • 김창해;권영직;최군;이상훈;김수연
    • 한국산업정보학회논문지
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    • 제16권5호
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    • pp.127-136
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    • 2011
  • 본 논문은 ERP 시스템의 커스터마이징으로 인한 성과분석을 하기 위해 한국기업 2개와 중국기업 2개를 선정하여 실증적인 연구를 실시하였다. 본 논문에서 ERP 시스템의 커스터마이징으로 인한 도입성과 분석은 4개의 요인 즉, 재무적 성과, 사용자 만족도, 경쟁력 확보, ERP 시스템 도입성과 별로 고찰하였다. ERP 시스템의 커스터마이징에 따른 활용성과 분석은 9개 요인별로 고찰하였다. 이들을 분석한 결과를 토대로 하여 본 논문에서는 한국과 중국기업의 ERP 시스템 커스터마이징에 관한 비교분석을 하여 두었으며, 성공적인 ERP 시스템 도입 및 활용을 위한 커스터마이징 방안을 제시하였다.

대학의 ERP 도입 특성과 성과에 관한 연구 (Characteristics and Performance of ERP Adoption in University Organization)

  • 조성의
    • 한국IT서비스학회지
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    • 제6권2호
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    • pp.49-62
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    • 2007
  • Characteristics of the motivation and performance of Enterprise Resources Planning (ERP) adoption in university organization are explored through case studies in this study. Generally, the modules for production, sales, and logistics management in a manufacturing company are substituted with new modules for student support, lecture operations, and research management in ERP for university organization. The motivation of ERP adoption is closely related to the purpose of improvement of business process operations and information system control rather than the environmental factors such as inter-organizational competition or increase of market uncertainty, differentially from enterprises cases. In addition, the financial performance such as cost reduction, labor substitution, and increase of productivity is relatively lower evaluated than the performance on organizational aspects or information system control.

국내 제조기업의 ERP 시스템 도입의 정량적 성과에 관한 연구 (The Quantitative Effects of ERP Systems in Korean Manufacturing Industry)

  • 장활식;박광오;최우혁;한정희
    • 경영과정보연구
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    • 제26권
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    • pp.27-60
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    • 2008
  • Researches on the introduction of ERP system kept on examining the critical successful factors (CSFs) that focus on factors to achieve effectively successful projects, and trying to measuring the actual effectiveness of the introduction of ERP system. However, most of the preceding researches on the effectiveness of the introduction of ERP system that was searching devoted effects has been ceased, and actually even researches on the economical results have just done the basic cognitive evaluation of result indicators by many questionnaires instead of objective measuring values, because of the difficulty of measuring the evaluation of the result. Moreover, researches on positive effects of the introduction of ERP on enterprise results and researches that failed to give advantageous effects showed different results each other. And a part of researches reported that only a part of result indicators were partially affected. In this research, we investigated Korean large enterprises or middle-sized enterprises in manufacture industry that introduces SAP R/3 and Oracle package to compare their quantitative financial results after the introduction of ERP system, in order to measure the effects of the ERP system. First, we evaluated the difference of the quantitative financial results before and after the introduction of the ERP system. Second, we evaluated the opportunities shown by the effects after the introduction of the ERP system. Third, we removed the sample of the exchange crisis (IMF) and executed the additional analysis to reflect the average increasing and decreasing rate in the industry, so that pure evaluation can be achieved. Inherent limits of precedent researches are removed and practical effects of the pure introduction of the ERP system are evaluated, so the research of this research is significant. The result of this research is as follows. Because of the introduction of ERP, the rate of turnover of inventory property has increased and sales of preparation inventory property have decreased so that more effective inventory property management has been achieved. Moreover, preparation sales of labor costs and preparation sales of the number of employees have decreased to show the effect of the reduction of labor costs. However, it could no be concluded that we could increase the profit due to the introduction of ERP system. Due to the introduction of ERP, although we concluded that the return on assets (ROA) and the additional value of one-person employee statistically showed obvious differences and increased, the return on equity failed to show obvious differences after the process of introduction of ERP.

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한국 상장기업의 ERP도입이 기업성과에 미치는 영향에 관한 연구 (Impact of ERP System Adoption on Corporate Performance in the Korean Listed Company)

  • 최승규;박주석;박재홍
    • 정보화연구
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    • 제10권2호
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    • pp.211-222
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    • 2013
  • ERP시스템 구축은 기업의 업무프로세스 개선을 통한 경쟁력 확보가 가장 중요한 요인이며, 한국에서의 기업환경도 2009년 글로벌 금융위기 이후 경쟁력 확보의 중요성이 더욱 중요한 시점이다. 본 연구에서는 ERP시스템의 도입 시 도입효과에 영향을 미치는 요인(조직특성, 도입시기)을 분석하여, ERP도입효과를 증가시킬 수 있는 방안을 제시하는 것을 연구목적으로 하였다. 본 연구를 통하여 도입효과에 영향을 미치는 요인을 도출하고 기업의 ERP도입으로 인한 기업성과를 개선 할 수 있는 방향성을 제시하였다.