制造型企业ERP实施与经营绩效的关系研究——基于江苏省上市公司的相关数据分析

发布时间：2018-01-07 03:40

本文关键词：制造型企业ERP实施与经营绩效的关系研究——基于江苏省上市公司的相关数据分析　出处：《物流技术》2014年09期 　论文类型：期刊论文

更多相关文章： 制造型企业 ERP 经营绩效 财务指标

【摘要】：利用2001-2010年沪市A股江苏省制造型上市公司的财务年报数据,通过配对样本T检验对企业实施ERP前后经营绩效的变化进行了实证性分析与研究。结果显示:ERP进入江苏省制造型企业后,企业营运能力指标中除了库存周转率短期内无明显变化外,其他指标在ERP实施短期和长期内(含库存周转率)均显著提高;盈利能力指标呈U型变化,即短期内企业盈利效益略有下降后逐步上升;发展能力指标在ERP长期稳定运行后也得到显著改善。得出结论:制造型上市公司实施ERP当年和短期内经营绩效不会全部显著提升,有些甚至会有所下降,但经过3-4年的长期稳定运行后企业绩效会明显提高。
[Abstract]:This paper uses the annual financial data of manufacturing listed companies in Shanghai Stock Exchange from 2001 to 2010. The change of business performance before and after the implementation of ERP is analyzed and studied by paired sample T test. The results show that after entering the manufacturing enterprises in Jiangsu Province. Except for the short term change of the inventory turnover, the other indexes in the short and long term (including inventory turnover) of the ERP have been improved significantly. The profitability index shows U-type change, that is, the profit benefit of the enterprise decreases slightly in the short term and then rises gradually; After the long-term and stable operation of ERP, the index of development ability has also been significantly improved. The conclusion is that the operating performance of manufacturing listed companies will not improve significantly in the current year and in the short term after the implementation of ERP. Some may even decline, but after 3-4 years of stable operation, corporate performance will improve significantly.
【作者单位】：江苏大学管理学院;
【分类号】：F425;F832.51;F224
【正文快照】： 1引言21世纪经济全球化愈演愈烈,每个企业都试图为顾客提供更优质和更低价的产品和服务,这对企业高效处理业务流程和管理流程提出了要求。因此,融合了JIT、OPT和TQM等先进管理思想的ERP系统逐步成为当今全球范围内应用最广泛、最有效的一种企业管理方法。据2010年企业信息化建

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