基于平衡计分卡的ERP项目实施绩效评价体系研究

发布时间：2018-01-03 18:15

本文关键词：基于平衡计分卡的ERP项目实施绩效评价体系研究　出处：《哈尔滨工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：关于平衡计分卡（Balanced Scorecard，，简称BSC）和ERP项目评价的研究比较多，而将BSC与ERP项目实施绩效评价结合起来的研究却很少，在所构建的指标体系中，ERP因素体现不足，评价时没有分清企业的经营绩效和ERP项目的实施绩效。因此，研究如何把BSC应用到ERP项目实施绩效的评价中，构建其评价体系具有重要的意义。将构建的评价体系在企业中进行实际运用，给出测评结果和措施、建议，为企业ERP项目的成功实施提供借鉴与帮助。 BSC的基本内容与核心思想和ERP的概念是本文的出发点，文章从财务、内部流程、客户和学习与成长四个维度剖析了BSC的内涵。从企业（E）、资源（R）和计划（P）三个维度构建了ERP的“三维”模型。阐述了ERP项目绩效的评价理论和方法。其次，深入分析了ERP系统功能与BSC评价要素之间的映射关系，建立了基于BSC的ERP项目实施绩效评价架构和指标体系的构建原则。在充分分析ERP项目实施绩效评价指标的基础上，对初始指标体系进行了遴选，构建了基于BSC的ERP项目实施绩效评价指标体系。在调查问卷的基础上，运用层次分析法（AHP）来确定指标权重，并建立了基于BSC的ERP项目实施绩效综合评价模型。最后，将建立的评价体系运用于实际企业的ERP项目实施绩效评价。共分两部分：第一部分是对上海股市的四家制造企业ERP项目的实施绩效进行评价。通过对四家企业有关人员的访谈，分析了各家企业ERP项目的具体实施情况，运用已构建的评价体系，参照BSC评价架构和方法，针对ERP项目的实施绩效，论文分别从财务、内部流程、客户和学习与成长四个维度进行了分析和评价；第二部分是对深圳股市某制造企业ERP项目的实施绩效进行评价。通过问卷调查收集各项指标数据，运用已建立的指标权重设定方法和评价模型，对该制造企业ERP项目的实施绩效进行测评。论文取得了三项主要成果：第一，构建了基于BSC的ERP项目实施绩效指标体系和综合评价模型；第二，采用调查问卷与AHP相结合的方法来确定评价指标权重；第三，选择沪深两市的典型企业，运用构建的评价体系对多家企业ERP项目的实施绩效进行了测评，验证了评价体系的实用性和有效性。
[Abstract]:There are many researches on balanced Scorecard and ERP project evaluation. However, there is little research on the combination of BSC and ERP project performance evaluation, which is not enough in the index system. There is no clear distinction between the performance of the enterprise and the implementation of the ERP project. Therefore, how to apply BSC to the evaluation of the performance of the ERP project is studied. It is of great significance to construct its evaluation system. The evaluation system is applied in practice in enterprises, the evaluation results and measures are given, and suggestions are made for the successful implementation of ERP projects in enterprises. The basic content and core idea of BSC and the concept of ERP are the starting point of this paper. This paper analyzes the connotation of BSC from the four dimensions of finance, internal process, customer and learning and growth. The "three dimensional" model of ERP is constructed from the three dimensions of "resource" and "planning", and the theory and method of evaluating the performance of ERP project are expounded. Secondly, the mapping relationship between the function of ERP system and the evaluation elements of BSC is deeply analyzed. This paper establishes the construction principle of ERP project implementation performance evaluation structure and index system based on BSC. On the basis of fully analyzing the ERP project implementation performance evaluation index, the initial index system is selected. The index system of ERP project implementation performance evaluation based on BSC is constructed. Based on the questionnaire, AHP is used to determine the index weight. A comprehensive evaluation model of ERP project implementation performance based on BSC is established. Finally. The evaluation system will be applied to the performance evaluation of ERP projects in actual enterprises. It is divided into two parts:. The first part is to evaluate the performance of the ERP project of four manufacturing enterprises in Shanghai stock market. Analyzed the specific implementation of each enterprise ERP projects, using the established evaluation system, referring to the BSC evaluation framework and methods, according to the implementation of ERP project performance, the paper respectively from the financial, internal processes. The four dimensions of customer and learning and growth are analyzed and evaluated. The second part is to evaluate the performance of the ERP project of a manufacturing enterprise in Shenzhen stock market. Through the questionnaire survey to collect the index data, using the established index weight setting method and evaluation model. Evaluate the implementation performance of the ERP project in the manufacturing enterprise. There are three main achievements in this paper: first, the performance index system and comprehensive evaluation model of ERP project implementation based on BSC are constructed; Secondly, the method of combining questionnaire with AHP is used to determine the weight of evaluation index. Thirdly, select the typical enterprises in Shanghai and Shenzhen stock market, and use the evaluation system to evaluate the performance of ERP projects in many enterprises, and verify the practicability and effectiveness of the evaluation system.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.9;F832.51

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