ERP系统对上市旅游企业成本与收益影响的实证研究

发布时间：2018-10-15 15:06

【摘要】：现阶段，我国旅游业蓬勃发展，吸引了很多资本进入旅游行业，国家对旅游业的支持性政策也促使越来越多的各方资本进入旅游行业，为旅游企业的发展注入了更鲜活、更强大的力量。上市旅游公司作为我国旅游企业的代表，虽然业务能力、经营能力、销售渠道、公司规模等都已经发展成熟，但在给客户提供旅游服务的同时也面临较多的问题，例如：生产成本较高、管理混乱、组织结构松散等等。因此，强化旅游企业的管理，提升企业的竞争力成为学术界和企业都十分关注的问题。 ERP系统作为一种管理手段，在国外发展已经成熟，在国内企业中的运用也越来越广泛。ERP系统本身提高运营效率，整合资源和业务流程的优势让很多企业在寻求突破时首先想到运用其来优化组织业务流程。就我国旅游企业目前的情况来说，企业资源分散、组织结构松散，内部管理混乱，企业竞争力不强是主要问题。为了提升我国旅游企业的竞争力，我们认为引进ERP系统是一种理性的选择。随着国际国内旅游市场竞争的日趋激烈，越来越多的旅游企业意识到了ERP系统化管理的重要性，很多旅游企业高层管理者将其视为提升市场竞争力的手段和工具。因此，本文将尝试将以上市旅游企业为例，根据生产率悖论、交易成本理论、业务流程重组理论提出假设，建立回归分析研究模型，运用spss统计软件对已实施ERP系统的旅游企业的相关数据情况进行分析，得到了ERP系统对有优化降低旅游企业的成本、促进收益增长的作用同时将已实施ERP系统的企业与未实施ERP系统的企业的成本和收益通过配对检验分析，验证了ERP系统的实施确实会对旅游企业的成本和收益产生正向影响。此外，还将旅游企业实施ERP系统的时间长度自行对比，，研究ERP系统实施的效果和实施的年限的关系，最后得到了实施年限越长，实施的效果越好的结论，为旅游企业发展提供参考。
[Abstract]:At the present stage, China's tourism industry is booming, attracting a lot of capital into the tourism industry, and the state's supportive policy on tourism has also prompted more and more capital to enter the tourism industry, which has injected more fresh life into the development of tourism enterprises. Greater power. As representatives of tourism enterprises in our country, although the listed tourism companies have developed and matured in terms of their business ability, sales channels and company size, they are also facing more problems in providing tourism services to their customers. For example: high production costs, management confusion, loose organizational structure and so on. Therefore, to strengthen the management of tourism enterprises and enhance the competitiveness of enterprises has become an issue of great concern to both academia and enterprises. As a management means, ERP system has been developed mature in foreign countries. The advantages of ERP system in improving operation efficiency and integrating resources and business processes make many enterprises first think of using it to optimize their business processes when they seek a breakthrough. As far as the present situation of tourism enterprises in China is concerned, the main problems are the dispersion of enterprise resources, loose organizational structure, confusion of internal management and weak competitiveness of enterprises. In order to improve the competitiveness of Chinese tourism enterprises, we think that the introduction of ERP system is a rational choice. With the increasingly fierce competition in the international and domestic tourism market, more and more tourism enterprises realize the importance of systematic management of ERP, and many senior managers of tourism enterprises regard it as a means and tool to enhance the competitiveness of the market. Therefore, this paper will try to take listed tourism enterprises as an example, according to the productivity paradox, transaction cost theory, business process reengineering theory to put forward the hypothesis, establish regression analysis research model. This paper analyzes the related data of tourism enterprises that have implemented ERP system by using spss statistical software, and obtains the optimization of ERP system to reduce the cost of tourism enterprises. At the same time, the cost and income of enterprises that have implemented the ERP system and those that have not implemented the ERP system are analyzed by paired test. It is verified that the implementation of ERP system does have a positive impact on the cost and income of tourism enterprises. In addition, the length of time of implementing ERP system in tourism enterprises is compared, and the relationship between the effect of implementation of ERP system and the number of years of implementation is studied. Finally, the conclusion is drawn that the longer the period of implementation, the better the effect of implementation. To provide a reference for the development of tourism enterprises.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F590.66

【参考文献】