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1、<p>  1550單詞,8500英文字符,2760漢字</p><p>  文獻(xiàn)出處:Han S W. ERP—Enterprise Resource Planning: A cost‐based business case and implementation assessment [J]. Human Factors and Ergonomics in Manufacturing & Se

2、rvice Industries, 2004, 14(3): 239-256.</p><p>  http://www.wenku1.com/news/AE892EE6D1881305.html</p><p><b>  原文</b></p><p>  ERP—Enterprise Resource Planning: A cost-ba

3、sed business</p><p>  case and implementation assessment</p><p><b>  S. W. Han</b></p><p><b>  Abstract</b></p><p>  This article provides the k

4、ey factors that are critical to the successful implementation of enterprise resource planning (ERP). It reports the results of a study carried out to assess a number of different ERP implementations in different organiza

5、tions. A case study method of investigation was used, and the experiences of five manufacturing companies were documented. Also, this study explores and proposes an ERP system selection process and a cost-based business

6、case approach. The critical facto</p><p>  1. INTRODUCTION</p><p>  Throughout the 1990s, most large industrial companies installed enterprise resource planning (ERP) systems; that is, massive c

7、omputer applications allowing a business to manage all of its operations (finance, requirements planning, human resources, and order fulfillment) on the basis of a single, integrated set of corporate data. ERP promised h

8、uge improvements in efficiency; for example, shorter intervals between order and payments, lower back-office staff requirements, reduced inventory, and im</p><p>  What most attracted many a chief informatio

9、n officer was the opportunity to replace a tangle of complex, disparate, and obsolescent applications with a single Y2K-compliant system from a reputable and stable vendor; one Korean major oil company, for example, mana

10、ged to switch off 70 old systems when ERP went live. By entering customer and sales data in an ERP system, a manufacturer can generate the next cycle’s demand forecast, which in turn generates orders for raw materials, p

11、roduction schedul</p><p>  As the adoption of ERP has increased by manufacturing firms, so has the research by academics and researchers into all aspects of using these information technologies, covering pla

12、nning, implementation, integration, management, and exploitation (Lee & Lee, 2000; Parr & Shanks, 2000; Sumner, 2000). Some examples of these studies include: a study of ERP in 20 British companies by Currie (199

13、6), a study of 95 information systems by Jaikumar (1997) in North America, and a study of ERP and other info</p><p>  2. ERP SYSTEM SELECTION PROCESS</p><p>  ERP systems offer pervasive busines

14、s functionality. Because of this pervasiveness, implementations have ranged from great successes to complete failures. Therefore, advice is frequently sought in selecting systems. However, we have concluded that there is

15、 no system that is best for all companies, but rather there is a process you can go through to find the right system for your company. The process starts with assembling a competent project team, addressing business need

16、s, exploring alternatives</p><p>  3. A COST-BASED BUSINESS CASE APPROACH</p><p>  Many companies find ERP systems help them make better-informed decisions. Others discover too late that their p

17、urchase has been based more on faith than good judgment, and run up tens or even hundreds of millions of dollars in extra costs and schedule delays (Sethi & King, 1994). How, then, can senior managers ensure that the

18、ir companies build a sound business case for deploying ERP systems? And what can they do to guarantee that the promised benefits are not eclipsed by the costs of integration</p><p>  Hard returns, such as re

19、duced headcount resulting from streamlined operations, are simple to predict and control but are only part of the picture. Soft returns, such as revenue or employee productivity gains, are neither easy to predict nor und

20、er a company’s direct control (Gorry & Morton, 1971). The problem is a common one in evaluating IT investments (Dempsey, Dvorak, Holen, Mark, & Meehan, 1998).</p><p>  In the case of ERP systems, the

21、 length of the payback period and the size of the investment needed—in terms of both cash and human resources—make it unwise to assess a project on anything but a hard-returns basis. This is not to suggest that an ERP sy

22、stem cannot help a company boost revenue, or that employees cannot learn to become more productive with the aid of a superior management information system. But the difficulty and expense of deploying ERP mean that most

23、companies should appraise suc</p><p>  4. THE KEY FACTORS FOR SUCCESSFUL ERP IMPLEMENTATION</p><p>  4.1. Overview of Case Study</p><p>  The five organizations involved in this stu

24、dy were chosen after preliminary discussion with the company contact concerning the aims and objectives of the research project. Potential companies for participation in the study were initially identified through variou

25、s sources; that is, suggestions by faculty and staff members, existing ongoing personal contacts with local companies managers, new contacts made with company representatives participating in conferences and seminars, an

26、d publicity of th</p><p>  4.2. Field Interviews</p><p>  Based on the author’s previous research in ERP (Park & Han, 2002; Sohal et al., 2000) and the literature, an interview questionnaire

27、 was developed and used in field interviews. The interview guide (questionnaire) focuses the inquiry procedures and ensures reasonably consistent inquiry procedures at all sites (Gosse, 1993). Several visits were made to

28、 each company. During the initial meeting with senior management (typically the managing director, general manager, or plan manager), the aims and o</p><p>  4.3. Result and Summary</p><p>  The

29、 taped interviews were transcribed and written up in the form of case studies. This process took a considerable amount of time as each case study went through a number of drafts, sometimes going back to the companies for

30、 further details or replaying the taped interviews. The case studies were then sent to the company contact for verification and permission for general use in publications.</p><p>  The written case studies w

31、ere then used to understand the following:</p><p>  Competitive priorities and company goals;</p><p>  Reasons for adopting the new information system;</p><p>  Planning and impleme

32、ntation procedures/ issues;</p><p>  Benefits achieved from the ERP investment;</p><p>  The difficulties and limitations associated with adopting the ERP.</p><p>  The results of t

33、his analysis are presented below under each of the above headings.</p><p>  5. LIMITATIONS OF THE STUDY</p><p>  This study is the first attempt to discuss and describe experiences of ERP implem

34、entation in Korea. The findings and results are practical rather than theoretical because the participants of the survey are actually ERP users. In spite of this strength, the study has weaknesses. Some limitations origi

35、nated from the approach of our research. First, we had to rely on the retrospective experiences of the respondents. It may be argued that respondent views might be biased. Second, our samples are lim</p><p>

36、  6. CONCLUSIONS</p><p>  This study explores and proposes an ERP system selection process and a cost-based business case approach. Before selecting an ERP system, a business must first look at itself and un

37、derstand its substance, asking two very fundamental questions: ―What are we?‖ and ―What do we want to be?‖ The typical steps of ERP selection involve planning, analysis, vendor screening, in-depth evaluation, and decisio

38、n finalization. In contrast to other software selections, a comprehensive ERP selection is made mor</p><p>  企業(yè)資源計(jì)劃:一個(gè)基于成本的案例研究和實(shí)施評(píng)估</p><p><b>  S. W. Han</b></p><p><

39、;b>  摘要</b></p><p>  本文闡述了成功實(shí)施企業(yè)資源規(guī)劃(ERP)的幾個(gè)關(guān)鍵性因素。本文對(duì)不同組織實(shí)施ERP的效果進(jìn)行了評(píng)估。本研究使用的是案例研究方法,以及調(diào)查了五個(gè)制造業(yè)公司的文件記錄。同時(shí),本研究探索提出了ERP系統(tǒng)的選擇方法和基于成本的商業(yè)案例方法。采用ERP的關(guān)鍵因素被認(rèn)為是學(xué)習(xí)他人的經(jīng)驗(yàn),任命一個(gè)項(xiàng)目流程負(fù)責(zé)人,建立ERP項(xiàng)目委員會(huì)和項(xiàng)目團(tuán)隊(duì),為用戶提供培訓(xùn)和技術(shù)支

40、持,并對(duì)組織結(jié)構(gòu)和管理責(zé)任進(jìn)行適當(dāng)?shù)恼{(diào)整。為了更有效地實(shí)現(xiàn)ERP,我們建議建立一個(gè)對(duì)企業(yè)實(shí)施ERP起支持性作用的企業(yè)文化和環(huán)境。</p><p><b>  1.引言</b></p><p>  在整個(gè)90年代,大多數(shù)的大型工業(yè)企業(yè)都應(yīng)用了企業(yè)資源計(jì)劃(ERP)系統(tǒng),該系統(tǒng)即為大規(guī)模的計(jì)算機(jī)應(yīng)用程序,允許一個(gè)業(yè)務(wù)程序可以完成所有的操作(財(cái)務(wù)、需求計(jì)劃、人力資源、和訂單

41、),這些都基于一個(gè)集成的企業(yè)數(shù)據(jù)集。ERP可以為企業(yè)帶來巨大的效率改善,例如,可以縮短訂單和付款的間隔時(shí)間,降低對(duì)后勤員工的需求,降低庫存,以及提高企業(yè)的客戶服務(wù)水平。源于ERP系統(tǒng)的這些作用,世界各地的企業(yè)在過去的十年中,投資在ERP系統(tǒng)上的資金總共約3000億美元(多利安和馬爾科姆,2000)。</p><p>  最吸引許多企業(yè)首席信息官是什么呢,就是通過采用ERP系統(tǒng)后,可以取代以往復(fù)雜的和即將過時(shí)的應(yīng)用

42、程序系統(tǒng),新的系統(tǒng)可以有一個(gè)有信譽(yù)的和穩(wěn)定的供應(yīng)商。比如:韓國(guó)的一個(gè)重要的石油公司,將設(shè)法關(guān)掉已經(jīng)使用了70多年的舊系統(tǒng),并使用新的ERP系統(tǒng)。通過輸入客戶信息和銷售數(shù)據(jù)到ERP系統(tǒng)中,制造商可以生成下一個(gè)周期的需求預(yù)測(cè),進(jìn)而為所需要的原料生成一個(gè)原材料需求信息、生產(chǎn)計(jì)劃、生產(chǎn)時(shí)間表和財(cái)務(wù)預(yù)測(cè),并且密切跟蹤企業(yè)的庫存。</p><p>  隨著采用ERP系統(tǒng)的制造業(yè)公司的數(shù)量不斷地增加,所以有學(xué)者和研究人員對(duì)這方

43、面的研究產(chǎn)生了興趣,他們研究這一技術(shù)的各個(gè)方面,涉及規(guī)劃、實(shí)施、集成、管理和開發(fā)等(李,2000;帕爾和尚克斯,2000;薩姆納,2000)。這些研究案例中,包括:柯里在1996年對(duì)20家英國(guó)公司的ERP應(yīng)用情況研究,杰克庫瑪于1997年對(duì)95個(gè)北美的信息系統(tǒng)進(jìn)行了研究,以及貝森特和海伍德于1999年對(duì)英國(guó)地區(qū)的ERP和其他信息系統(tǒng)的應(yīng)用情況研究。</p><p>  2.ERP系統(tǒng)的選擇過程</p>

44、<p>  ERP系統(tǒng)能夠提供普遍的業(yè)務(wù)功能。由于這種普遍性,所以也導(dǎo)致了這樣一種情況,即有些企業(yè)成功了有些則失敗了。因此,建議企業(yè)要有針對(duì)性地選擇適合自己企業(yè)的ERP系統(tǒng)。經(jīng)過研究,我們得出結(jié)論,沒有一個(gè)通用的系統(tǒng)可以適用于所有的公司,而需要有一個(gè)過程去尋找最適合自己的系統(tǒng)。這一過程始于系統(tǒng)安裝項(xiàng)目主管團(tuán)隊(duì),他們必須做好這一步,立足于本企業(yè)的業(yè)務(wù)需求,探索最適合的方案,通過明智的判斷,選擇并應(yīng)用一個(gè)成功的ERP體系。&l

45、t;/p><p>  3.一個(gè)基于成本的業(yè)務(wù)案例方法</p><p>  許多公司發(fā)現(xiàn)ERP系統(tǒng)能夠幫助他們作出更明智的決策。不過還有一些公司則認(rèn)為他們購(gòu)買并應(yīng)用ERP系統(tǒng)主要是基于這樣的一個(gè)理念,即企業(yè)需要這個(gè)而系統(tǒng),而不是從企業(yè)實(shí)際情況出發(fā),來決定是否要采用這一系統(tǒng)。這些企業(yè)斥資數(shù)萬甚至數(shù)億美元的額外成本來安裝這一系統(tǒng)(塞西,1994)。那么,高級(jí)管理人員如何確保他們的公司可以部署ERP系

46、統(tǒng),并構(gòu)建一個(gè)健全的業(yè)務(wù)案例呢?他們能做什么來保證使用系統(tǒng)后能取得成本節(jié)約、流程再造等方面的效果呢?一個(gè)很好的答案是基于成本的業(yè)務(wù)案例方法。</p><p>  采用系統(tǒng)的回報(bào)就是,比如簡(jiǎn)化了操作流程,不需要大批的與員工了,對(duì)訂單需求等預(yù)測(cè)也更簡(jiǎn)單了,但這只是部分好處。軟的回報(bào),如收入或員工生產(chǎn)力的增加等(戈里和莫頓,1971)。在評(píng)估信息系統(tǒng)投資時(shí),這一問題是一種常見的現(xiàn)象(鄧普西,德沃夏克,霍侖,馬克和米漢,

47、1998)。</p><p>  在ERP系統(tǒng)的幫助下,企業(yè)的投資回收期可以縮短,可以更好地將企業(yè)資金更好地用于企業(yè)運(yùn)作中,是企業(yè)更好地對(duì)項(xiàng)目進(jìn)行評(píng)估。ERP系統(tǒng)幫助公司提高收入,或員工的工作效率能得到極大地提高。但部署的難度和費(fèi)用較高,因此企業(yè)采用ERP,應(yīng)該綜合評(píng)估采用這一系統(tǒng),企業(yè)所需付出的成本和收到的效果。</p><p>  4.成功實(shí)施ERP系統(tǒng)的關(guān)鍵因素</p>

48、<p>  4.1案例研究的概述</p><p>  本文選取了五個(gè)企業(yè)組織,本研究初步探討了這些公司選擇ERP系統(tǒng)的目的和過程。選擇這些潛在的研究案例,主要是基于對(duì)這些企業(yè)的各方面的判斷,也就是說,我們也聽取了企業(yè)中全體部門和工作人員的建議,與當(dāng)?shù)仄髽I(yè)的經(jīng)理進(jìn)行了密切的溝通,并參加公司的會(huì)議和研討會(huì),并通過公司的新媒體獲得相關(guān)信息資料。</p><p><b>  

49、4.2實(shí)地訪問</b></p><p>  基于學(xué)者們對(duì)ERP先前的一些研究(帕克,2002;索哈爾等,2000),本研究中,制定了一個(gè)調(diào)查問卷被用于現(xiàn)場(chǎng)訪問。問卷的重點(diǎn)在于調(diào)查這些公司選擇ERP的過程,為了確保訪談結(jié)果的合理性和準(zhǔn)確性,會(huì)對(duì)這幾個(gè)公司進(jìn)行多次訪談(高斯,1993)。在剛開始時(shí),主要是會(huì)見高級(jí)管理人員(通常是總經(jīng)理、部門總經(jīng)理或項(xiàng)目經(jīng)理),對(duì)該研究項(xiàng)目的目標(biāo)進(jìn)行了描述和討論一些細(xì)節(jié)。與

50、高級(jí)管理層集中討論了諸如組織的總體戰(zhàn)略、競(jìng)爭(zhēng)優(yōu)勢(shì)、該公司的業(yè)績(jī)與競(jìng)爭(zhēng)、采用ERP信息系統(tǒng)的原因、他們的角色定位以及實(shí)施信息系統(tǒng)對(duì)企業(yè)組織的好處等。</p><p><b>  4.3結(jié)果和總結(jié)</b></p><p>  通過對(duì)企業(yè)的調(diào)查研究,這一過程花費(fèi)了大量的時(shí)間,每一個(gè)案例材料都經(jīng)歷了許多草稿處理,有時(shí)需要回到公司進(jìn)行重新訪談或重放采訪錄音。然后作為案例研究的最

51、終材料。</p><p>  書面案例研究被用來理解如下研究?jī)?nèi)容:</p><p>  競(jìng)爭(zhēng)優(yōu)先性和公司目標(biāo);</p><p>  采用這一新的信息系統(tǒng)的原因;</p><p>  規(guī)劃和實(shí)施步驟問題;</p><p>  投資ERP系統(tǒng)的好處;</p><p>  采用ERP系統(tǒng)面臨的一些困難

52、和局限性。</p><p><b>  5.研究的局限性</b></p><p>  在韓國(guó),這項(xiàng)研究是第一個(gè)對(duì)該國(guó)企業(yè)的ERP實(shí)施情況進(jìn)行案例研究的。研究的結(jié)果是有很大實(shí)踐意義的,而不只是理論上的,因?yàn)閰⑴c調(diào)查者實(shí)際上都是ERP系統(tǒng)的用戶。盡管如此,本文的研究還存在一定的局限性。這主要源于我們研究方法上的限制。首先,我們依靠的是受訪者還不夠全面,可以說,他們的觀點(diǎn)還

53、不夠全面,有其片面性。第二,我們選取的企業(yè)組織的數(shù)量也是有限的,因?yàn)檫€沒有對(duì)其他國(guó)家的企業(yè)進(jìn)行相關(guān)的研究,因此,還需要進(jìn)一步的深入的研究。</p><p><b>  6.結(jié)論</b></p><p>  本研究探討并提出了企業(yè)如何選擇ERP系統(tǒng)的過程,以及一個(gè)基于成本的業(yè)務(wù)案例方法。企業(yè)在選擇一個(gè)ERP系統(tǒng)之前,必須首先理解其實(shí)質(zhì),要提出兩個(gè)基本問題:“我們是什么?

54、”和“我們想要什么?“ERP的選擇,步驟涉及到:規(guī)劃、分析、供應(yīng)商篩選、深入評(píng)估并做出最終決定。大多數(shù)的企業(yè)組織將ERP系統(tǒng)的選擇過程交給企業(yè)中專門的項(xiàng)目核心團(tuán)隊(duì)。我們的經(jīng)驗(yàn)表明,兼職的非本公司的團(tuán)隊(duì)很難真正了解企業(yè)需要什么,因此也難以幫助企業(yè)選擇最合適的ERP系統(tǒng)。而公司內(nèi)部專門成立的項(xiàng)目團(tuán)隊(duì)就能夠?qū)ζ髽I(yè)的需求情況、目標(biāo)都有一個(gè)清晰的了解,并且可以取得公司的行政支持,對(duì)于資金和資源也有更大的使用權(quán)。未來的ERP實(shí)施目標(biāo)就是通過采用這一

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