| 基于平衡计分卡的ERP用户效益研究——来自中国ERP用户的经验证据 |
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| 引用本文： | 陈宋生. 基于平衡计分卡的ERP用户效益研究——来自中国ERP用户的经验证据[J]. 中国会计评论, 2008, 6(4): 443-462 |
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| 作者姓名： | 陈宋生 |
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| 作者单位： | 北京理工大学管理学院,100081 |
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| 基金项目： | 国家自然科学基金项目的支持(“ERP系统实施与企业绩效增长关系研究”,项目批准号:70772006) |
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| 摘 要： | 自从ERP诞生以来，西方学界就着力探究ERP能否及带给用户多少效益，设计了一系列计量指标和计量模型。能否在此基础上构建中国意义上的计量指标及计量模型，本文力图在此方面做出尝试。以四家引入ERP的中国用户为样本，比较了他们之间的效益。构建一个以平衡计分卡的流程、客户、财务、学习与革新四维因素为一轴，信息技术的自动化、信息化与转移三维因素为一轴，组合成计量ERP用户效益的十二单元的模型，用以解释、了解和确认引入ERP带来的直接与间接效益。在十二单元计量模型的基础上，提出了各单元的指标体系，指标体系的标准化为软件厂商的设计与用户的ERP决策提供了依据。
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| 关 键 词： | 企业资源计划 信息技术价值 效益 计量模型 |
A Study of Benefits of ERP Systems Users Based on Balanced Scorecard:The Empirical Evidence from ERP Systems Users of China |
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| SONGSHENG CHEN. A Study of Benefits of ERP Systems Users Based on Balanced Scorecard:The Empirical Evidence from ERP Systems Users of China[J]. China Accounling Review, 2008, 6(4): 443-462 |
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| Authors: | SONGSHENG CHEN |
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| Affiliation: | SONGSHENG CHEN (Beijing Institute of Technology) |
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| Abstract: | Since the birth of the ERP,Western scholars studied ERP users what gained benefits.They designed a series of measurable indicators and measurement models.And then,this paper made attempts to build a series of the measurable indicators and econometric models in China.It analyzed four ERP users of SAP R/3 in China.Achieved benefits of different ERP users were compared.The Model for assessing the benefits of ERP systems,called an ERP scorecard,was built.Combining information technology three levels,automate, i... |
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| Keywords: | Enterprise Resource Planning Value of Information Technology Benefits Assessing Models |
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