| ERP实施对制造企业成本效率影响的实证研究 |
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| 引用本文： | 谢霞,董丽.ERP实施对制造企业成本效率影响的实证研究[J].科技管理研究,2012,32(4):156-159,163. |
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| 作者姓名： | 谢霞 董丽 |
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| 作者单位： | 1. 广东白云学院财经学院,广东广州,510450
2. 华南农业大学经济管理学院,广东广州,510642 |
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| 摘 要： | 以2000—2008年中国沪市制造业上市公司为研究样本,考察了ERP实施对企业成本效率的影响。实证研究结果显示:实施ERP企业的成本效率比同行业均值高,但各ERP类型对企业的成本效率的改进程度各异;回归分析显示ERP实施对企业成本效率影响显著,ERP实施相对年份也对成本效率有显著影响。
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| 关 键 词： | 制造业 企业资源计划 成本效率 实证研究 |
Empirical Study on the Impact of ERP Implementation on the Cost Efficiency in the Manufacturing Industry |
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| XIE Xia
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DONG Li.Empirical Study on the Impact of ERP Implementation on the Cost Efficiency in the Manufacturing Industry[J].Science and Technology Management Research,2012,32(4):156-159,163. |
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| Authors: | XIE Xia DONG Li |
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| Institution: | 1.School of Finance and Economics,Guangdong Baiyun University,Guangzhou 510450,China; 2.School of Economics and Management,South China Agricultural University,Guangzhou 510642,China) |
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| Abstract: | Based on the empirical data of the Chinese manufacturing listed companies at Shanghai stock market from year 2000 to 2008,this study investigates the impact of ERP implementation on cost efficiency.Results show that companies with ERP implementation have higher cost efficiency than those of the industrial average;nevertheless,the magnitude of the improvement depends on the type of ERP implemented.Furthermore,by regression analysis,we find that the impact of both ERP implementation and implemented years on cost efficiency is statistical significant. |
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| Keywords: | manufacturing enterprise resource planning(ERP) cost efficiency empirical study |
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