企業資源規劃系統對作業流程效率提升之探究

Abstract

為了維持競爭優勢並永續經營，近二、三十年許多台灣企業導入ERP系統。隨著中小企業逐漸擴大為跨國企業，擁有可以支援企業拓展且具有高信賴度的ERP系統，成為企業全球佈局很重要的一環。相較於其他ERP系統，SAP ERP系統具備多項優點，其中以高度參數化後台設定機制，支持企業組織快速擴展、支援不同的會計準則，和支援多帳本、多幣別、多語系。此外，SAP ERP系統符合內稽內控的需求。當企業面臨著國際化的壓力，因SAP ERP具備多項優點，遂成為企業常選定的系統。許多企業認為只要導入SAP ERP系統，即能夠立即提升作業流程效率。然而，既有的作業流程卻未配合系統改變，且員工觀念未隨之改變，使得SAP ERP系統不一定能提升作業流程效率，甚至造成資訊人員離職，甚至因而放棄繼續使用SAP ERP系統。本研究藉由訪談兩家剛導入SAP ERP的公司高階主管，以及另一家已導入超過三年以上的公司，深入瞭解企業導入SAP ERP前、導入過程中、及導入後的作為對作業流程效率的影響。藉由訪談，筆者歸納企業導入SAP ERP之後能夠提升作業流程效率的作法。Many Taiwanese companies have implemented ERP systems in the past 20 to 30 years to maintain competitive advantages and sustainable operations. As small and medium-sized enterprises gradually expand into multinational enterprises, it is important to have a highly reliable ERP system to support the company's expansion for its global layout. Compared with other ERP systems, the SAP ERP system has many advantages. Among them, it has a highly parameterized back-end setting mechanism to support the rapid expansion of firm organizations, support various accounting standards, and support multiple books, multiple currencies, and multiple languages. Furthermore, the SAP ERP system can meet internal audit and control requirements. When companies face the pressure of internationalization, firms usually implement SAP ERP because of its many advantages.Many companies believe that as long as they implement the SAP ERP system, they can immediately improve the efficiency of operating processes. However, their existing operating processes do not change to adapt to the system, and their employees' concepts have not changed accordingly. As a result, the SAP ERP system may not necessarily improve the efficiency of the operating processes and may even cause information personnel to resign. Some of them abandon the use of the SAP ERP system. This study interviews senior managers of two companies that have just implemented SAP ERP and another company that has implemented SAP ERP for more than three years. Through interviews, this study has an in-depth understanding of how the company's actions before, during, and after implementing SAP ERP affect the operating process efficiency. Through interviews, the author summarizes how a company can improve the efficiency of its operating processes after implementing SAP ERP.