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ERP系統(tǒng)對(duì)上市旅游企業(yè)成本與收益影響的實(shí)證研究

發(fā)布時(shí)間:2018-10-15 15:06
【摘要】:現(xiàn)階段,我國旅游業(yè)蓬勃發(fā)展,吸引了很多資本進(jìn)入旅游行業(yè),國家對(duì)旅游業(yè)的支持性政策也促使越來越多的各方資本進(jìn)入旅游行業(yè),為旅游企業(yè)的發(fā)展注入了更鮮活、更強(qiáng)大的力量。上市旅游公司作為我國旅游企業(yè)的代表,雖然業(yè)務(wù)能力、經(jīng)營能力、銷售渠道、公司規(guī)模等都已經(jīng)發(fā)展成熟,但在給客戶提供旅游服務(wù)的同時(shí)也面臨較多的問題,例如:生產(chǎn)成本較高、管理混亂、組織結(jié)構(gòu)松散等等。因此,強(qiáng)化旅游企業(yè)的管理,提升企業(yè)的競(jìng)爭(zhēng)力成為學(xué)術(shù)界和企業(yè)都十分關(guān)注的問題。 ERP系統(tǒng)作為一種管理手段,在國外發(fā)展已經(jīng)成熟,在國內(nèi)企業(yè)中的運(yùn)用也越來越廣泛。ERP系統(tǒng)本身提高運(yùn)營效率,整合資源和業(yè)務(wù)流程的優(yōu)勢(shì)讓很多企業(yè)在尋求突破時(shí)首先想到運(yùn)用其來優(yōu)化組織業(yè)務(wù)流程。就我國旅游企業(yè)目前的情況來說,企業(yè)資源分散、組織結(jié)構(gòu)松散,內(nèi)部管理混亂,企業(yè)競(jìng)爭(zhēng)力不強(qiáng)是主要問題。為了提升我國旅游企業(yè)的競(jìng)爭(zhēng)力,我們認(rèn)為引進(jìn)ERP系統(tǒng)是一種理性的選擇。 隨著國際國內(nèi)旅游市場(chǎng)競(jìng)爭(zhēng)的日趨激烈,越來越多的旅游企業(yè)意識(shí)到了ERP系統(tǒng)化管理的重要性,很多旅游企業(yè)高層管理者將其視為提升市場(chǎng)競(jìng)爭(zhēng)力的手段和工具。因此,本文將嘗試將以上市旅游企業(yè)為例,根據(jù)生產(chǎn)率悖論、交易成本理論、業(yè)務(wù)流程重組理論提出假設(shè),建立回歸分析研究模型,運(yùn)用spss統(tǒng)計(jì)軟件對(duì)已實(shí)施ERP系統(tǒng)的旅游企業(yè)的相關(guān)數(shù)據(jù)情況進(jìn)行分析,得到了ERP系統(tǒng)對(duì)有優(yōu)化降低旅游企業(yè)的成本、促進(jìn)收益增長的作用 同時(shí)將已實(shí)施ERP系統(tǒng)的企業(yè)與未實(shí)施ERP系統(tǒng)的企業(yè)的成本和收益通過配對(duì)檢驗(yàn)分析,驗(yàn)證了ERP系統(tǒng)的實(shí)施確實(shí)會(huì)對(duì)旅游企業(yè)的成本和收益產(chǎn)生正向影響。 此外,還將旅游企業(yè)實(shí)施ERP系統(tǒng)的時(shí)間長度自行對(duì)比,,研究ERP系統(tǒng)實(shí)施的效果和實(shí)施的年限的關(guān)系,最后得到了實(shí)施年限越長,實(shí)施的效果越好的結(jié)論,為旅游企業(yè)發(fā)展提供參考。
[Abstract]:At the present stage, China's tourism industry is booming, attracting a lot of capital into the tourism industry, and the state's supportive policy on tourism has also prompted more and more capital to enter the tourism industry, which has injected more fresh life into the development of tourism enterprises. Greater power. As representatives of tourism enterprises in our country, although the listed tourism companies have developed and matured in terms of their business ability, sales channels and company size, they are also facing more problems in providing tourism services to their customers. For example: high production costs, management confusion, loose organizational structure and so on. Therefore, to strengthen the management of tourism enterprises and enhance the competitiveness of enterprises has become an issue of great concern to both academia and enterprises. As a management means, ERP system has been developed mature in foreign countries. The advantages of ERP system in improving operation efficiency and integrating resources and business processes make many enterprises first think of using it to optimize their business processes when they seek a breakthrough. As far as the present situation of tourism enterprises in China is concerned, the main problems are the dispersion of enterprise resources, loose organizational structure, confusion of internal management and weak competitiveness of enterprises. In order to improve the competitiveness of Chinese tourism enterprises, we think that the introduction of ERP system is a rational choice. With the increasingly fierce competition in the international and domestic tourism market, more and more tourism enterprises realize the importance of systematic management of ERP, and many senior managers of tourism enterprises regard it as a means and tool to enhance the competitiveness of the market. Therefore, this paper will try to take listed tourism enterprises as an example, according to the productivity paradox, transaction cost theory, business process reengineering theory to put forward the hypothesis, establish regression analysis research model. This paper analyzes the related data of tourism enterprises that have implemented ERP system by using spss statistical software, and obtains the optimization of ERP system to reduce the cost of tourism enterprises. At the same time, the cost and income of enterprises that have implemented the ERP system and those that have not implemented the ERP system are analyzed by paired test. It is verified that the implementation of ERP system does have a positive impact on the cost and income of tourism enterprises. In addition, the length of time of implementing ERP system in tourism enterprises is compared, and the relationship between the effect of implementation of ERP system and the number of years of implementation is studied. Finally, the conclusion is drawn that the longer the period of implementation, the better the effect of implementation. To provide a reference for the development of tourism enterprises.
【學(xué)位授予單位】:湘潭大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F592.6;F590.66

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