導入ERP系統前制度合理化與價值動因結合之研究－以簡易加工物流業個案為例

Abstract

企業經營的目標是在創造經濟附加價值(economic value added, EVA)，並保持永續生存。本研究以EVA價值管理系統為理論基礎，將「價值動因」、「平衡計分卡」整合運用於導入ERP系統前的個案公司，融入各流程成為制度化，以使其能奠定良好的基礎並邁向永續發展，進而做為國內中小企業簡易加工物流業轉型升級之參考。本研究在「績效衡量指標制定」方面，總計全公司共發展146個績效衡量指標；在「制度合理化」方面，總計共完成全公司六個課的94個作業流程合理化，114個表單；最後，個案公司的EVA價值從2010年的-4,114，有效提升至2011年的79,982。

The aim of a firm is to create his EVA and keep his continuum. Based on the value-creation managment mechanism (EVA system), this study integrates the concepts of value driver and balanced scorecard to support the sample on realizing its business processes before the ERP implementation. By this case, this study hopes to provide a paragon of the simply processed logistics industry finally. This study develops 146 performance indicators in the part of performance indicators making. In the system rationalization, this study rationalizes 94 operating processes and 114 tables of the 6 departments overall the company. After all, the EVA of the firm enhances from -4,114 in 2010 to 79,982 in 2011.