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
[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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