The Study of Enterprise Performance Evaluation to the Implementation of ERP System--Synthetically Applying the Model of DEA and AHP

• Main Author: 蔡靜宜
• Other Authors: 邱瑞科
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/86661808524050148803

碩士 === 輔仁大學 === 資訊管理學系 === 90 === In recent years, many domestic businesses are anxious to possess the advantage in commercial competition by implementing ERP systems. This research wants to evaluate how ERP implementation influences business performance by combining the DEA (Data Envelopment Analysis) and AHP (Analytic Hierarchy Process). We hope through quantified and objective evaluation, to realize how an ERP implementation may enhance a business overall relative performance. We analyze the performance of a business from two aspects according to the result of AHP. In the aspect of investment, it is found that operating costs and expenses are of the same importance. The changes of these two items should both be considered because they have greater ratio in business operation. In the aspect of revenue, it is found that the income from operations is a little less important than the net income, and the operating revenues are much less important. The reasons are that the business only considers the business main operating income on the total income from operations (so it has narrower sense), and that the business does not consider the condition of investment and manipulating resources on operating revenues. According to the result of CCR, the implementation of ERP has obvious benefits on business performance to reduce the waste of business resources. According to the result of BCC, the implementation of ERP has benefits on scale efficiency, and it has no benefits on technical efficiency. The scale efficiency means that the status of resource allocation. If it is bad means that the resource allocation has problems and it is over waste of resource. By viewing the aspect of the correction ratio, it solves the problem of allocating operating expenses.