ERP系统实施对企业成本影响的实证分析——来自沪深两市制造业上市公司的经验证据
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财经研究 2005 年 第 31 卷第 04 期, 页码：134 - 145
摘要
参考文献
摘要
企业成本降低是 ERP系统实施后的理论预期效益,文章采用沪深两市制造业上市公司的数据,分析检验了 ERP系统对企业主营业务成本和运营费用的实际影响。研究结果发现,在短期内 ERP 系统实施显著增加企业成本,但增加成本的显著性随着ERP系统已实施年限的增加而有所减弱,也就是说企业可能从 ERP系统较长时期的应用过程中获得成本降低的好处。企业应该考虑采用长期指标衡量ERP系统的实施效益。
①该统计数据在描述ERP系统应用效益时多次被引用,此处转引自计算机世界网。
[1]饶艳超国内企业ERP系统实施应用现状调查分析[J]经济界,2004,(2)
[2]AMT 走近ERP[EB/OL] http://www ccw com cn/htm/net/erp/door/011029
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[4]BakosInformation technology, incentives and the optimal number of suppliers[J]Journal ofManagementInformationSystems,Vol7,No.2,1993:37~54
[5]BaruaInformation technology and business value:An analytic and empirical investiga tion[J]InformationSystemsResearch,Vol6,No.1,1995:3~24
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[11]NamchulShinDoes information technology improve coordination?An empirical ana lysis[J]LogisticsInformationManagement,Vol12,No.2,1999:138~144
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[1]饶艳超国内企业ERP系统实施应用现状调查分析[J]经济界,2004,(2)
[2]AMT 走近ERP[EB/OL] http://www ccw com cn/htm/net/erp/door/011029
[3]AlparA microeconomic approach to the measurement of information technology value[J]Journal ofManagementInformationSystems,Vol7,No.2,1990:55~69
[4]BakosInformation technology, incentives and the optimal number of suppliers[J]Journal ofManagementInformationSystems,Vol7,No.2,1993:37~54
[5]BaruaInformation technology and business value:An analytic and empirical investiga tion[J]InformationSystemsResearch,Vol6,No.1,1995:3~24
[6]BenderFinancial impact of infomration processing[J]Journal ofManagementInforma tionSystems,Vol3,No.2,1986:232~238
[7]ClemonsThe impact of information technology on the organization of economics activi ty:The move to the middle hypothesis[R]WorkingPaper,TheWhartonSchool,University ofPennsylvania,1992
[8]GurbaxaniThe impact of information systems on organizations and markets[J]Com munications of theACM,Vol34,No.1,1991:60~73
[9]HarrisOrganizational performance and information technology intensity in the insur ance industry[J]OrganizationScienceVol.2No.3,1991:263~295
[10]MaloneElectronic markets and electronic hierarchies[J]Communications of theACM,Vol30,No.6,1987:485~497
[11]NamchulShinDoes information technology improve coordination?An empirical ana lysis[J]LogisticsInformationManagement,Vol12,No.2,1999:138~144
[12]RobinPoston,SeverinGrabskiThe impact of enterprise resource planning systems onfirm performance[R]Proceedings of theTwentyFirstInternationalConference onIn formationSystems,12,2000
[13]NamchulShinThe impact of information technology on coordination costs:Implica tions for firm productivity[R]Proceedings of theEighteenthInternationalConferenceonInformationSystems,12,1997
引用本文
饶艳超. ERP系统实施对企业成本影响的实证分析——来自沪深两市制造业上市公司的经验证据[J]. 财经研究, 2005, 31(4): 134–145.
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