航空器的檢修需透過詳細的維修程序、龐大的人力與物力以維持飛機的適航狀態，隨著業務的拓展，需要一套系統將企業資源整合，使企業縮短反應時間，即時提供資訊給管理者，作為決策之依據。 本研究以個案研究法探討航空維修業(Maintenance Repair Operations,MRO)之國內某航空公司自營飛機維修廠導入企業資源規劃系統(Enterprise Resource Planning,ERP )後對內部控制的影響。 研究結果略述如下:在系統控制方面銷售收款循環提升23%、採購付款循環提升11%、生產循環提升28%，顯示企業資源規劃系統有多項能輔助內部控制之功能，但依然有尚需改進之項目如:(1) 仍需由人工控制，無法完全以系統控制替代。(2) 稽核人員不熟悉企業資源規劃系統功能。(3) 文件編號為流水號，建議編碼可用英數加年月加流水號組合。(4)多階層簽核需利用外掛程式進行。(5)自動過帳功能，有利也有弊。 利用導入企業資源規劃系統來調整企業體質，充滿了許多風險，期此研究結果可提供其他公司或產業於導入企業資源規劃系統時參考。 ;The maintenance of aircraft requires detailed maintenance procedures, considerable manpower and material resources to maintain the airworthiness status of aircrafts. With the expansion of business, airline companies need management systems to integrate enterprise resources, which can help them shorten the response time, and provide information in real-time to the decision makers. This case study discusses the impact on Internal Control of a Maintenance Repair Operations (MRO) by conducting an investigation on one domestic airline company utilized an Enterprise Resource Planning System (ERP). The results of the study are summarized as follow: In the system control, the Sales Collection Cycle increases by 23%, Purchase Payment Cycle to improve 11%, Production Cycle 28%, showing the ERP system has a number of functions to assist internal control. There are, however, a few of areas of improvement: (1) The system still needs to be controlled manually, and cannot be completely replaced by automatic system control. (2) Auditors are not familiar with the functions of ERP system. (3) The document numbers are serial numbers, which cause further confusion. The proposed code can be the number of days combined with the serial number. (4) Multi-level endorsement must be done through an external program. (5) There are both pros and cons to the automatic posting function. Using the ERP can transform enterprise culture positively, yet with various risks. The results of this study can provide valuable reference to companies or industries when they are considering to employing the ERP system.
