過去相關的實證研究大都著重於觀察ERP系統的導入與否，與企業財務績效指標的改善兩者之間是否具有正向的關係。本研究則試圖進一步探討企業在導入ERP系統過程中從事關鍵特定活動後，與財務績效指標表現兩者之間是否有顯著的正向關係。本研究首先將有導入ERP系統的公司做前後三年財務績效的比較，接著以統計多元迴歸模型來檢驗特定關鍵活動與財務績效表現之間的關係。實證結果顯示，除了員工每人產值以外，總資產週轉率、銷管費用佔營業額百分比、及資產報酬率這三項財務績效指標，在導入ERP系統後的平均財務績效表現並沒有比導入前的財務績效明顯提升。其次，除了顧問的投入程度以外，管理階層的支援、專案管理運作的良窳、及使用者教育訓練這三項關鍵活動的程度，與前述四項財務績效指標之間都具有顯著的正向關係。最後，本研究也驗證客製化程度對ERP建構時程將帶來延誤的風險。 The previous empirical studies provided evidence on the economic benefits of ERP systems and identify certain financial ratios to reflect improvements for the adoption of ERP systems. This study considers whatever the organization acts during the ERP implementation period to examine the performance improvement. The financial ratios of the companies that adopted ERP systems are tracked for three years. Multi-regression analysis is used to test the relationship between financial performance and certain critical actions. Overall, study findings show: accept labor productivity (LP), there is no sufficient evidence to infer that total assets turnover (TATO), selling, general, and administration expenses to sales (SG&A/sales), and return on assets (ROA) are significantly improved over a 3-year period after ERP implementation. In addition, management support, project management, and user training are positively related to four financial performance indicators. Furthermore, there is a positive relationship between customization and the longitude of ERP project behind schedule.
