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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/83848


    Title: 導入SAP ERP物料管理模組之個案研究;A Case Study for SAP ERP Material Management Implementation
    Authors: 顧凱翔;Ku, Kai-Hsiang
    Contributors: 會計研究所
    Keywords: 企業資源規劃;物料管理;財務會計;成本控制;管理會計;SAP
    Date: 2020-07-22
    Issue Date: 2020-09-02 17:13:52 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 摘   要

    隨著資訊科技發展迅速,企業資源規劃系統已然成為企業重要的一角。透過企業資源規劃系統能有效協助企業建立流程、制度、規範、減少人工作業重覆性,即時反應資源使用狀況,縮短企業反應時間,且提供高階人員營運決策之重要參考依據,確保企業的交期、品質與成本控制,有效降低企業營運與管理成本,進而提高客戶滿意度,從而提高企業核心競爭力。

    SAP企業資源規劃系統的功能愈來愈成熟及完整,也已經有許多導入成功的案例。從過去的大型企業導入、中型企業到現今的小型企業的導入,其面臨的問題與挑戰非常不同,尤其是對中小企業而言,礙於導入預算,人力及資料準備都影響企業資源規劃系統的導入是否能如期、如質、如預算。近年來有多個中小企業導入SAP 企業資源規劃系統,都面臨相同的一個問題就是專案的導入期愈來愈短,如八個月的導入期包含七個月的導入加上一個月的上線支援。也有少於此導入期者。因此,專案要能如期是一個非常大的挑戰,國內業界已有多個專案遇到暫停或專案延期上線者。

    透過實際個案,(1)探討SAP ERP之物料管理模組的功能,包括物料管理、採購管理、庫存管理、進貨發票驗證等副模組在導入時共通的業務流程及執行範本。(2)探討物料管理模組與其他模組整合重點。(3) 專案導入期短,如何能如期上線。(4)醫療器材歷史紀錄議題愈來愈重要,如何實現。 (5)探討導入後的改善與效益。

    本研究是以個案方式,以醫療生技業為例,探討探討SAP ERP物料管理模組,包括物料管理、存貨管理、採購管理、採購發票驗證等功能,彙整共通的業務流程及執行範本建議及物料管理與其他模組整合重要議題。希望藉由本研究的結果,期許能提供導入物料管理模組的參考,期能降低專案導入期短的風險,並提高如期如質如預算完成系統上線的機會。
    關鍵字:企業資源規劃、物料管理、財務會計、成本控制、管理會計、SAP
    ;ABSTRACT
    With the rapid development of information technology, Enterprise Resource Planning system has become an important part of enterprises. Through the Enterprise Resource Planning system, it can effectively assist enterprises to establish processes, systems, and regulations, reduce the repetitiveness of manual operations, instantly reflect the status of resource use, shorten the reaction time of the enterprise, and provide an important reference basis for high-level personnel operational decisions to ensure the delivery of the enterprise. Quality and cost control, effectively reduce business operation and management costs, and thereby improve customer satisfaction, thereby improving the company′s core competitiveness.
    The functions of SAP Enterprise Resource Planning system are more and more mature and complete, and there have been many successful cases of implementation. From the inmplementation of large enterprises in the past and the implementation of medium-sized enterprises to the implementation of small enterprises today, the problems and challenges they face are very different. Especially for small and medium-sized enterprises, the implementation of budgets, manpower and data preparation affect the Enterprise Resource Planning system. Whether the import can be on schedule, as quality, as budget. In recent years, many small and medium-sized enterprises have implemented the SAP Enterprise Resource Planning system, and they all face the same problem. The implementation period of the project is getting shorter and shorter. For example, the eight-month implementation period includes seven months of implementation plus one month of go-live support. . There are also some cases less than this implementation period. Therefore, it is a very big challenge to ensure that the project is on schedule. There have been many projects in the domestic industry that have been suspended or delayed.
    Through practical cases, (1) discuss the functions of SAP ERP′s material management module, including material management, procurement management, inventory management, purchase invoice verification and other sub-modules. The common business processes and execution templates are common when implemented. (2) Discuss the integration focus of the material management module and other modules. (3) The project implementation period is short, how to go live as plan. (4) The issue of historical records of medical equipment is becoming more and more important and how to realize it. (5) Explore the improvement and benefit after implementation.
    This research is a case-by-case approach, taking the medical and biotechnology industry as an example, to explore and discuss SAP ERP Material Management modules, including material management, inventory management, procurement management, procurement invoice verification and other functions, consolidating common business processes and implementing template recommendations and Material Management integrates important issues with other modules. It is hoped that through the results of this study, it is expected to provide a reference for imlementing the Material Management module, which can reduce the risk of short project implementation period and improve the chance of completing the system go-live as plan and as budget.
    Key words: ERP、Material Management、Financial Accounting、Controlling、Management Acconting、SAP
    Appears in Collections:[會計研究所 ] 博碩士論文

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