标题: | ERP系统导入前后创新与获利比较-以台湾半导体产业为例 Innovation and Profit during ERP implementations: Evidence of Taiwanese Semiconductor Companies |
作者: | 刘建廷 Liu, chien ting 蔡璧徽 Tsai, Bi-Huei 管理学院管理科学学程 |
关键字: | 企业资源规划系统;专利;毛利;回归;资产报酬率;股东权益报酬率;ERP;Patent;ROA;ROE;ANOVA;Profit |
公开日期: | 2009 |
摘要: | 过去研究企业导入企业资源规划(ERP)系统对于企业绩效表现的影响,以讨论财务性指标居多,由于本研究以台湾半导体产业厂商为研究范围,研发创新绩效与财务绩效同等重要,本研究加入创新产出—专利权件数,毛利,并结合资产报酬率(ROA) 与股东权益报酬率(ROE),以多项产出绩效指标衡量台湾半导体产业厂商导入ERP 系统前后,专利数与获利的差异,进而比较半导体设计、制造与封测产业导入ERP 前后的差异。 本研究以台湾上市上柜25 家半导体产业公司为研究对象,研究期间为企业导入ERP 系统前3 年至导入ERP 系统后6 年,以两阶段的方析方式分析ERP 系统导入后,公司专利数与获利的变迁;第一阶段以叙述性统计和ANOVA 分析ERP 导入前后专利权件数与毛利趋试变迁,第二阶段再以回归分析检定企业专利数、导入ERP、公司规模与产业特性对毛利的影响。研究结果发现,台湾半导体设计和封测企业导入ERP 系统后的专利数,毛利增加显着,显示ERP 导入后,能整合企业资源,使台湾半导体设计封测厂商能更致力于研发,提升创新的成果。然而IC 制造业毛利并未因为ERP 导入而有显着增加;此外IC 设计,IC 封测,IC 制造,IC 整体在ERP 导入后资产报酬率与权益报酬 率并未明显增加,研究结果隐含尽管导入ERP 后能促进企业接单,但导入ERP庞大的安装费与维修费,减低企业净利;回归分析结果显示,专利数目可以增进毛利,但是公司的规模与毛利无显着相关,最后本研究发现国内外不同软体供应商所产生的专利数以及ROA,ROE 并无明显差异。 This study focuses on twenty-five Taiwanese semiconductor firms, which implement ERP systems, are selected. The research period ranges from the 3 year prior to ERP implementation to the 6 year subsequent to ERP implementation. Two-stage models are employed to compare the difference in patent number, Gross profit, Assert, Equity, ROA and ROE between the periods before and after ERP installation. In the first stage, ANOVA test is employed to compare the difference in patent number, ROA, ROE,Gross profit, Assert and Equity. Next, regression is employed to compare the difference in patent number, asset, and equity and gross profit. The results showed that the patent number increased significantly after Taiwan's semiconductor design and IC packaging and testing companies implement ERP system.However, The results of ANOVA illustrate that ROA aned ROE are not significantly different. Finnally, we find that performance is not significantly better for the ERP package from foreign vendors. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT079662514 http://hdl.handle.net/11536/43653 |
显示于类别: | Thesis |