根據過去的文獻指出，有半數以上的企業，其ERP系統之導入無法達到預期 (Stefanou, 2000) 多數企業在決定導入ERP之時，並不了解可能的風險，或不知道各種風險的機率而對導入ERP產生莫名的恐懼與抗拒。因此本研究試圖以風險管理的概念，分析企業導入ERP系統所遭遇的問題。如此，預計導入ERP系統之企業，可以意識到導入過程中可能發生的風險，進而透過專案的配置，降低風險發生的機率與嚴重性。 本研究認為，導入ERP系統前的決策，包括企業導入ERP系統的動機以及所制定的遴選準則，若無法被滿足，將提高導入時的困難度及阻礙。動機與遴選準則不適配對導入時各類風險衝擊孰高孰低，亦是我們想了解的。 針對製造業營運排名一千大之企業進行問卷調查的結果，在138份回卷當中，共有98份有效問卷作為本研究假說之檢定。 經資料分析，導入ERP系統可能遭遇的風險可分為五類，包括：導入技術、管理結構與策略、系統設計、使用者參與、IT規劃與整合。若企業所選擇之ERP系統的功能無法滿足其導入動機，這樣的不適配會提高導入風險。ERP系統為本土或全球供應商所提供對動機不適配與導入風險的關係有調節作用；所導入的模組是支援供應鏈中的主要活動或是支援活動，以及預算控制的嚴謹度，對此一關係亦有調節作用。合約金額大小、合約時間長短、高階主管支持程度、以及遴選團隊結構的良好程度對於導入前決策的不適配程度與導入風險之間的關係則無顯著調節作用。 About half of ERP implementations fail to meet expectations. (Stefanou, 2000) Thus, we include the concept of risk management to categorize problems through experienced companies survey. It can make the adopting firms aware of risks what they might encounter during the implementation under the specific selection and project. What we want to say in the study is how to prevent the risks from realization by managerial actions, rather than how to decrease the risks. A mail survey is conducted over the CommonWealth Top 1000 Manufacturers in Taiwan. Out of 138 respondents, 98 firms that have implemented ERP systems considered valid empirical data for us to test our hypotheses. The research findings show that the ERP implementation risks can be categorized into five types, they are ERP systems design, user involvement and training, IT planning and integration, skill mix, and management structure and strategy. If the functions of a firm’s chosen ERP software cannot meet its motivation, the misfit will contribute to the implementation risks. The source and scope of ERP play a moderating role, and budget control has an interaction effect between the motivational misfit and implementation risks. While the schedule, the size, top management support, and the structure have no significant interaction on the relationship between pre-implementation misfits and ERP implementation risks.
