BSC 지표들을 이용한 ERP시스템의 성과 측정

Abstract

Many studies have examined the relationship between the investment on ERP system and their performance at the level of the firm, industry, and the business sector as a whole. Some studies demonstrated a positive relationship between the investment on ERP systems and their performance. These studies, however, are often based on the assumption that every firm is using ERP systems equally well. They did not address the context of the firm in their analysis either. The CSF's and KPI's for ERP systems are normally derived from corporate strategic planning. The objective of study is to derive the CSF's and KPI's for ERP systems using the ERP balanced scorecard(BSC). Reviewing the literature, an assessment model was developed based on the various concepts such as four perspective of BSC. The means of value creation have shifted from tangible to intangible assets and the intangible assets are not generally measurable though traditional financial menas. Contemporary management systems are not designed to cope with the complexity presented by intangible assets. In the information economy, intangible assets require several interdependent ingredients for value creation. The BSC concept provides an understanding of intangible assets are used to create value. BSC measures performance from three leading perspectives: customers, internal process, and learning and growth in addition to the traditional financial measures that describe value creation after it happens. The results of the study are summarized as follows. The first, the expenses save effect has direct influential power on the financial performance. The second, the technological envelopment is strong effect on the learning and growth performance. The third, the identify danger has effect on the internal process performance. The forth, the education of ERP system manager has effect on the financial performance and the customer performance. The fifth, support of top management has effect on the customer performance and the learning and growth performance.