An Empirical Study of the Effectiveness of Enterprise Resource Planning and Activity-Based Cost Accounting

• Main Authors: Hsuan-Yu Liu, 劉軒佑
• Other Authors: Hong-Gee Chen
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/26075840094220762760

碩士 === 國立中正大學 === 資訊管理學系 === 88 === The evolution of INTERNET technology has caused a paradigm shift on the business operation and planning. To be competitive, the company however need continue emphasizing on efficiency, effectiveness, quality, and service. Moreover, under the pierce global competition, it is essential to pay great attention to the customer’s needs and requirements. ERP (Enterprise Resources Planning) is one of the emerging information technology to feed the company’s need to achieve the global competition. It unifies various internal and external enterprise resource as well as activities to respond quickly for any unexpected stimulus to endure the company continuous operations. It has been adopted to be a competitive weapon in recent years. This study aims at exploring the adoption process of ERP at Taiwan’s firms. The effectiveness of ERP along with the affecting factors is explored. The CSF (Critical Success Factors) of ERP implement process are addressed in details. The relationship of ABC (Activity-Based Cost Accounting) and ERP is also discussed. A implementation model of ERP is then proposed and validated.