本文關(guān)鍵詞：基于平衡計(jì)分卡的ERP項(xiàng)目實(shí)施績(jī)效評(píng)價(jià)體系研究　出處：《哈爾濱工業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：關(guān)于平衡計(jì)分卡（Balanced Scorecard，，簡(jiǎn)稱BSC）和ERP項(xiàng)目評(píng)價(jià)的研究比較多，而將BSC與ERP項(xiàng)目實(shí)施績(jī)效評(píng)價(jià)結(jié)合起來(lái)的研究卻很少，在所構(gòu)建的指標(biāo)體系中，ERP因素體現(xiàn)不足，評(píng)價(jià)時(shí)沒(méi)有分清企業(yè)的經(jīng)營(yíng)績(jī)效和ERP項(xiàng)目的實(shí)施績(jī)效。因此，研究如何把BSC應(yīng)用到ERP項(xiàng)目實(shí)施績(jī)效的評(píng)價(jià)中，構(gòu)建其評(píng)價(jià)體系具有重要的意義。將構(gòu)建的評(píng)價(jià)體系在企業(yè)中進(jìn)行實(shí)際運(yùn)用，給出測(cè)評(píng)結(jié)果和措施、建議，為企業(yè)ERP項(xiàng)目的成功實(shí)施提供借鑒與幫助。 BSC的基本內(nèi)容與核心思想和ERP的概念是本文的出發(fā)點(diǎn)，文章從財(cái)務(wù)、內(nèi)部流程、客戶和學(xué)習(xí)與成長(zhǎng)四個(gè)維度剖析了BSC的內(nèi)涵。從企業(yè)（E）、資源（R）和計(jì)劃（P）三個(gè)維度構(gòu)建了ERP的“三維”模型。闡述了ERP項(xiàng)目績(jī)效的評(píng)價(jià)理論和方法。 其次，深入分析了ERP系統(tǒng)功能與BSC評(píng)價(jià)要素之間的映射關(guān)系，建立了基于BSC的ERP項(xiàng)目實(shí)施績(jī)效評(píng)價(jià)架構(gòu)和指標(biāo)體系的構(gòu)建原則。在充分分析ERP項(xiàng)目實(shí)施績(jī)效評(píng)價(jià)指標(biāo)的基礎(chǔ)上，對(duì)初始指標(biāo)體系進(jìn)行了遴選，構(gòu)建了基于BSC的ERP項(xiàng)目實(shí)施績(jī)效評(píng)價(jià)指標(biāo)體系。在調(diào)查問(wèn)卷的基礎(chǔ)上，運(yùn)用層次分析法（AHP）來(lái)確定指標(biāo)權(quán)重，并建立了基于BSC的ERP項(xiàng)目實(shí)施績(jī)效綜合評(píng)價(jià)模型。 最后，將建立的評(píng)價(jià)體系運(yùn)用于實(shí)際企業(yè)的ERP項(xiàng)目實(shí)施績(jī)效評(píng)價(jià)。共分兩部分：第一部分是對(duì)上海股市的四家制造企業(yè)ERP項(xiàng)目的實(shí)施績(jī)效進(jìn)行評(píng)價(jià)。通過(guò)對(duì)四家企業(yè)有關(guān)人員的訪談，分析了各家企業(yè)ERP項(xiàng)目的具體實(shí)施情況，運(yùn)用已構(gòu)建的評(píng)價(jià)體系，參照BSC評(píng)價(jià)架構(gòu)和方法，針對(duì)ERP項(xiàng)目的實(shí)施績(jī)效，論文分別從財(cái)務(wù)、內(nèi)部流程、客戶和學(xué)習(xí)與成長(zhǎng)四個(gè)維度進(jìn)行了分析和評(píng)價(jià)；第二部分是對(duì)深圳股市某制造企業(yè)ERP項(xiàng)目的實(shí)施績(jī)效進(jìn)行評(píng)價(jià)。通過(guò)問(wèn)卷調(diào)查收集各項(xiàng)指標(biāo)數(shù)據(jù)，運(yùn)用已建立的指標(biāo)權(quán)重設(shè)定方法和評(píng)價(jià)模型，對(duì)該制造企業(yè)ERP項(xiàng)目的實(shí)施績(jī)效進(jìn)行測(cè)評(píng)。 論文取得了三項(xiàng)主要成果：第一，構(gòu)建了基于BSC的ERP項(xiàng)目實(shí)施績(jī)效指標(biāo)體系和綜合評(píng)價(jià)模型；第二，采用調(diào)查問(wèn)卷與AHP相結(jié)合的方法來(lái)確定評(píng)價(jià)指標(biāo)權(quán)重；第三，選擇滬深兩市的典型企業(yè)，運(yùn)用構(gòu)建的評(píng)價(jià)體系對(duì)多家企業(yè)ERP項(xiàng)目的實(shí)施績(jī)效進(jìn)行了測(cè)評(píng)，驗(yàn)證了評(píng)價(jià)體系的實(shí)用性和有效性。
[Abstract]:There are many researches on balanced Scorecard and ERP project evaluation. However, there is little research on the combination of BSC and ERP project performance evaluation, which is not enough in the index system. There is no clear distinction between the performance of the enterprise and the implementation of the ERP project. Therefore, how to apply BSC to the evaluation of the performance of the ERP project is studied. It is of great significance to construct its evaluation system. The evaluation system is applied in practice in enterprises, the evaluation results and measures are given, and suggestions are made for the successful implementation of ERP projects in enterprises. The basic content and core idea of BSC and the concept of ERP are the starting point of this paper. This paper analyzes the connotation of BSC from the four dimensions of finance, internal process, customer and learning and growth. The "three dimensional" model of ERP is constructed from the three dimensions of "resource" and "planning", and the theory and method of evaluating the performance of ERP project are expounded. Secondly, the mapping relationship between the function of ERP system and the evaluation elements of BSC is deeply analyzed. This paper establishes the construction principle of ERP project implementation performance evaluation structure and index system based on BSC. On the basis of fully analyzing the ERP project implementation performance evaluation index, the initial index system is selected. The index system of ERP project implementation performance evaluation based on BSC is constructed. Based on the questionnaire, AHP is used to determine the index weight. A comprehensive evaluation model of ERP project implementation performance based on BSC is established. Finally. The evaluation system will be applied to the performance evaluation of ERP projects in actual enterprises. It is divided into two parts:. The first part is to evaluate the performance of the ERP project of four manufacturing enterprises in Shanghai stock market. Analyzed the specific implementation of each enterprise ERP projects, using the established evaluation system, referring to the BSC evaluation framework and methods, according to the implementation of ERP project performance, the paper respectively from the financial, internal processes. The four dimensions of customer and learning and growth are analyzed and evaluated. The second part is to evaluate the performance of the ERP project of a manufacturing enterprise in Shenzhen stock market. Through the questionnaire survey to collect the index data, using the established index weight setting method and evaluation model. Evaluate the implementation performance of the ERP project in the manufacturing enterprise. There are three main achievements in this paper: first, the performance index system and comprehensive evaluation model of ERP project implementation based on BSC are constructed; Secondly, the method of combining questionnaire with AHP is used to determine the weight of evaluation index. Thirdly, select the typical enterprises in Shanghai and Shenzhen stock market, and use the evaluation system to evaluate the performance of ERP projects in many enterprises, and verify the practicability and effectiveness of the evaluation system.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F272.9;F832.51

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