以限制理論來審視企業資源規劃導入困境之研究

Abstract

企業資源規劃(Enterprise Resource Planning, ERP)的導入使企業管理更加地前進，但文獻中卻發現ERP並沒有達到預期的成果，這樣的ERP，似乎陷入了困境，於是ERP的供應商，為了刺激需求，便不斷地加入功能，造就了ERP2的產生，但真的有改善ERP的缺失嗎？高德拉特博士以限制理論(Theory of Constraints, TOC)的角度來審視目前ERP所陷入的困境，他認為ERP是企業要成功發展的必要條件，不過目前還不夠充分，導致於ERP的成效受限，於是他提出六項假設問題，來當作充分條件。只是這論點尚未被驗證，且後二項假設問題對於目前的企業是不可能發生的，基於這個動機，本研究以TOC來審視ERP的現況，主要目的是在驗證高德拉特博士所提的前四項問題之論點。 利用問卷訪談的形式，採取質性研究，可以發現受訪的企業，對於第一項問題「ERP真正的威力是什麼？」的選擇上，以提供資訊、便利部門間傳送資料及檢索資料為大宗。然而第二項問題「ERP減輕了什麼運作的限制」的選擇上，受訪者也認為以解決資料不足下的決策情況最為關鍵。至於第三項問題「未導入ERP前，對這些限制的作法是什麼？」，本研究以開放性問題調查生產與存貨的狀況，發現了一些局部效應的現象，並從訪談結果中找其困境，以提出TOC可行的改善方法，證實高德拉特博士的第三、四項問題之論點。最後，本研究希望能得知ERP目前的困境，並提出TOC可行的辦法，再由後續的導入研究證實其成效，以證實用TOC來補強ERP不只可行，且可以得到不錯的成效。

ERP advances for the management of enterprises, but find in documents that ERP has not reached the anticipated achievement , such a ERP , seem to get into a difficult position , then the suppliers of ERP, in order to stimulate the demand, are joining the function constantly, has brought up the production of ERP2, the defect of ERP that but really improve? Dr. Goldratt examines the predicament ERP fallen into at present closely with TOC (theory of constraint ), he thinks that ERP is the essential condition of development that enterprises want to succeed, but not sufficient enough at present, the fruitage of ERP is limited, then he presents six assumptions question, regarded as the sufficient conditions. But argument without proof because of the motive, this research and the schoolmate's later research, will verify Dr. Goldratt’s argument together. And this research examines the present situation of ERP closely with TOC; the main purpose is verifying the argument of the first four questions that Dr.Goldratt is proposed. Utilize the modeling of questionnaire interview, adopting qualitative research, can find enterprises interviewed, to the first choosing question “what is ERP main power? “ select the choices with offering information, conveying interdepartmentally conveniently and retrieving data by the gross. On second choice question on “what does ERP reduce restriction of operation “, it is most crucial to make the decision-making under insufficient materials, too. “Channel ERP into, how to practice that restrain from these?” as for the third question? “, this research investigate production and stock with open questions, find some partial effect phenomenon, what mentioned above just like what Dr. Goldratt said. In addition, find the predicaments from the interview results directing against production and stock separately, and then aiming at this predicament, bringing up TOC feasible improvement method, confirming the fourth argument proposed by Dr. Goldratt. Finally, this research expects what to get is to learn the ERP present predicament, and presents TOC feasible method, then verify the outcomes by follow-up lead-in research by schoolmate, in order to confirm that TOC can not only strengthen the implement of EPR, but also get the good result.