摘要
通过对我国沪深上市的700多家制造业企业年报数据的分析,一方面指出实施ERP能够为企业带来成本结构的变化,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,但却不能促进其效益的增长;另一方面,也验证了信息系统实施过程中引入监理咨询机制的有效性。
Based on the analysis of annual report information over 700 listed companies in Shanghai and Shenzhen stock markets, this study indicates that implementation of Enterprise Resource Planning （ERP） system could change the cost structure of enterprises, and this variation is mainly reflected in reducing the management cost and operations cost in stead of increasing the returns; on the other hand, introducing supervision/consultation system could improve the effectiveness of information system （IS） implementation.
出处
《石家庄经济学院学报》
2007年第1期8-11,共4页
Journal of Shijiazhuang University of Economics
基金
河北省科学技术研究与发展计划项目(05213534)
关键词
ERP
成本结构
收益
咨询监理
ERP
cost structure
the returns
supervision/consultation system
