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Examining the Impact of Enterprise Resource Planning system Implementation on Firm Performance

김경재|양동훈|이인걸
산업개발연구소 (kyungsung university)|2015.03|산업혁신연구 (Journal of Industrial Innovation)|제31권 제1호|pp. 165-200|DOI 10.22793/indinn.2015.31.1.007

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키워드

성과 지표기업 성과firm performanceperformance measure전사적자원관리enterprise resource planningbusiness process performance비즈니스 프로세스 성과

초록

In recent years, many companies have been implementing ERP systems to overcome new challenges and survive severe business environments which are changing dramatically. However, implementation of the ERP system requires a great deal of resources including money, time, effort, etc. Despite the tremendous amount of costs and effort, there are still doubts about the effects of ERP implementation. In this paper, by analyzing the multi-year financial data of ERP adopting firms as well as a wide variety of performance measures, we examined whether or not firms have shown performance improvements through the implementation of ERP systems. We employed the intra-firm comparison and matched pair comparison methods to compare performance measures before and after ERP implementation within a firm over a period of 7 years. Overall, the results revealed that ERP system implementation was positively associated with the overall improvement of firm performance. We also found that the average performance of ERP adopting firms was greater than that of non-ERP adopting firms. These significant findings suggest that adopting ERP systems allows for better firm performance because more future benefits are gained from ERP systems.

Abstract

최근 급변하는 경영환경 하에서 생존과 새로운 도전을 위하여 많은 기업들이 ERP 시스템을 도입하였다. 그러나 ERP 시스템의 도입은 자금, 시간, 노력 등 많은 자원을 요구한다. 그럼에도 불구하고, 여전히 ERP 도입 효과에 대한 의문은 남아 있다. 본 연구에서는 ERP 도입 기업의 광범위한 성과지표 뿐만 아니라 여러 해 동안의 재무자료를 분석하여 기업들이 ERP 시스템의 도입을 통해 성과의 개선을 가져왔는지를 평가할 것이다. 우리는 기업 간 비교와 과거 7년 이상의 기간을 통한 기업의 ERP 도입 전후 성과를 쌍대비교한다. 전반적으로 ERP 시스템의 도입은 기업의 전반적인 성과 개선에 긍정적 관계가 있는 것으로 나타났다. 또한, ERP 도입 기업의 평균 성과가 ERP 비도입 기업의 평균 성과보다 큰 것으로 나타났다. 이는 ERP 시스템 도입이 ERP 시스템을 통한 미래 효익 창출을 통해 기업 성과를 개선시킨다는 중요한 시사점이 된다.

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