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ERP(企业资源计划)绩效评估一直是衡量企业绩效的一个复杂问题。本文从熵理论角度,用对比分析法分析了汽车制造业上市公司实施ERP的效益。以实施ERP的15家汽车制造业上市公司为实验对象,再随机抽取25家未实施或未长期实施ERP汽车制造业的上市公司为对照公司,分析这些公司2005-2013年的绩效评估值。实证结果表明:国内汽车制造业企业实施ERP系统第1、2年效益降低,第3年明显增加;实施5年后效益呈递增趋势;金融危机对国内汽车制造业实施ERP企业的冲击要高于未实施ERP的企业。研究结果证明了ERP实施的滞后性、高效益以及高风险性。
ERP (Enterprise Resource Planning) performance appraisal has always been a complex issue for measuring business performance. In this paper, from the perspective of entropy theory, the comparative analysis method is used to analyze the benefit of implementing listed ERP in automobile manufacturing industry. Taking 15 listed companies in the automobile manufacturing industry of ERP as the experimental subjects, we randomly selected 25 listed companies that did not implement or not long-term ERP auto manufacturing as control companies and analyzed the performance evaluation values of these companies in 2005-2013. The empirical results show that: the domestic automobile manufacturing enterprises in the first and second year to reduce the effectiveness of the first three years significantly increased; 5 years after the implementation of the benefits showed a rising trend; the financial crisis on the domestic auto industry to implement ERP companies impact is higher than Not implemented ERP business. The results of the study demonstrate the lag, high efficiency and high risk of ERP implementation.