摘要
通过对传统ERP绩效评价理论和方法的对比分析,提出基于BSC的ERP系统实施绩效评价方法。在对企业战略目标与ERP系统目标的因果关系分析基础之上,建立基于BSC的ERP系统绩效评价模型,并为ERP平衡计分卡建立关键绩效指标体系,希望能对ERP系统的实施效果从业务流程、客户、财务以及学习与创新四个角度进行全面而又综合的评价。
After analyzing the traditional theories and approaches of performance measurement,the paper proposed a Balanced Scorecard approach to measure the implementation of ERP system performance.This article developed a Balanced Scorecard for ERP based on the cause-and-effect relationships between strategy objectives and goals of ERP implementation and created the KPIs.Such a useful framework provided a comprehensive set of key perspectives to simultaneously evaluate the overall ERP system performance from the following four perspectives：internal process perspective,customer perspective,financial perspective and innovation and learning perspective.
出处
《科技管理研究》
北大核心
2010年第14期223-226,共4页
Science and Technology Management Research
基金
国家软科学研究计划项目"中石油大港油田公司案例研究"(2003DGQ2B171-2005DGQ1A02)
