BSC 지표들을 이용한 ERP시스템의 성과 측정

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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.
Alternative Title
The measurement of ERP System Performance Using BSC Evaluating Indicators
조선대학교 대학원
경영대학원 세무회계학과
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Table Of Contents
목차 = i
〈ABSTRACT〉 = iii
제1장 서론 = 1
제1절 연구목적 = 1
제2절 연구방법 및 구성 = 3
제2장 ERP와 BSC의 이론적 고찰 = 4
제1절 ERP시스템의 이론 개괄 = 4
제2절 전략적 성과평가시스템으로 B S C의 개요 = 27
제3장 ERP시스템 성공요인과 성과에 관한 선행연구 = 42
제1절 ERP시스템의 성공요인에 관한 선행연구 = 42
제2절 ERP 성과측정지표에 관한 연구 = 50
제4장 연구모형 및 가설설정 = 53
제1절 변수정의 및 연구모형 = 53
제2절 가설의 설정 = 57
제3절 자료의 수집 및 표본 = 59
제4절 기초통계분석 = 60
제5절 가설검증 및 논의 = 64
제5장 결론 = 73
〈참고문헌〉 = 76
부록 설문지 ERP 시스템 도입에 따른 성과평과에 관한 설문지 = 80
정기선. (2007). BSC 지표들을 이용한 ERP시스템의 성과 측정.
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Business > 3. Theses(Master)
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