摘要
选取沪市制造业上市公司2000-2008年九年的数据进行研究,重点考察制造业实施不同类型的ERP对企业盈利能力的影响。结果显示:实施ERP企业的盈利能力指标的均值,采用国外软件的公司优于采用国内软件的公司,且两者均优于自主开发ERP公司或其他类型的公司;从差异的显著程度来看,除了自主开发的ERP软件,其他ERP软件都能显著提高公司的盈利能力,并且国外软件表现最好。
Based on the data of listed manufacturing firms in Shanghai Stock Exchange from year 2000 to year 2008, this study investigates the effect of ERP type on the profitability. Results show that the average profitability index by adopting foreign ERP is significantly better than that by adopting domestic ERP; furthermore, both domestic and foreign ERP can contribute better profitability index than self-developed ERP or other types of ERP. Considering the magnitude of difference, except the self-developed ERP, all other types of ERP can significantly improve the profitability index, and the foreign ERP performs the best.
出处
《河南科技》
2013年第2X期232-233,246,共3页
Henan Science and Technology