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ERP影响企业成本与收益的实证分析 被引量:4

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摘要 通过对我国制造业上市企业ERP实施情况的调查分析,指出尽管ERP所带来的收益还无法得到验证,但企业成本结构在ERP实施两年后开始发生变化,这种变化主要体现于管理费用和营业费用所占比例的下降。另外,文中还进一步验证了引入监理咨询对实施效果的积极作用。
作者 王汉新
机构地区 石家庄经济学院
出处 《工业技术经济》 北大核心 2007年第1期128-131,共4页 Journal of Industrial Technological Economics
基金 河北省科学技术研究与发展计划项目(项目编号:05213534)
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参考文献5

  • 1Robin Poston, R. ; Grabski, S.. The impact of enterprise resource planning systems on firm performance [ C ].Proceedings of the Twenty First International Conference on Information Systems, 12, 2001
  • 2Hitt, L.M.; Wu, D.J.; Zhou, X.G.. Investment in enterprise resource planning: business impact and productivity measures [ J ]. Journal of Management Information Systems,Summer 2002:71 - 98
  • 3e-works.2004—2005年中国制造业ERP产业技术研究报告[D]
  • 4Poston, R; Grabski, S. Financial impacts of enterprise resource planning implementations [J]. International Journal of Accounting Information Systems, 2001, (2): 271 - 294
  • 5Nikolaou, A.I.. Firm performance effects in relation to the implementation and use of enterprise resource planning systems[J]. Journal of Information Systems, 2004, (2) :79 - 105

同被引文献16

  • 1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):133-144. 被引量:22
  • 2王立彦,张继东.ERP系统实施与公司业绩增长之关系——基于中国上市公司数据的实证分析[J].管理世界,2007,23(3):116-121. 被引量:94
  • 3Barber, B.M.,and Lyon, J.D. ( 1996).Detecting abnormaloperating performance:the empirical power and specification of test statistics.Journal of Financial Economics 41.
  • 4Hunton ,J.E, Lippineott, B, and Reek, J.L (2003).Enterprise resource planning systems: comparing firm performance of adopters and non-adopters.Int J Account lnf Syst, ( 4 ).
  • 5Hendricks,K.B,Singhal,V.R,andStratman,J.K ( 2007 ).The impact of enterprise systems on corporate pefformance:A study of ERP,SCM,and CRM system implementations.Journal of Operational Management, ( 25 ).
  • 6McAfee, A. (2002)The impact of enterprise informationtechnology adoption on operational performance: an empirical investigation.Production and Operations Management ,11 ( 1 ).
  • 7Mabert,V.A., Soni, A.K.,and Venkataramanan, M.A.,(2003). The impact of organization size on enterprise resource planning (ERP) implementations in the US manufacturing sector. OMEGA(31 ).
  • 8Nieolaou, A.I. (2004) Firm performance effects in relation to the implementation and use of enterprise resource planning systems.J Inf Syst, ( 18 ).
  • 9Poston,R,,andGrabski,S. (2001 ) Financial impacts of enterprise resource planning implementations. Int J Account Inf Syst, 2(4).
  • 10Ravichandran,T.,andLertwongsatien,C. (2005) Effects ofinformation systems resources and capabilities on firm performance:A resource based perspective.Journal of Management Information Systems,21 (4).

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