ERP 시스템 도입기업의 재무성과

Under the rapidly changing business situation, many companies are adopting ERP(Enterprise Resource Planning) system to strength the competitiveness. Furthermore, the big and small companies adopted or are beginning to adopt ERP system. This paper examines the firms' financial performance of ERP system implementation to evaluate the effectiveness of ERP system implementation. This research test the differences of mean statistic between two business groups and which characteristic is the most important to discriminate between a firm before ERP system implementation group and a firm after ERP system implementation group. This study also conducted tests according to the firm size, business category and the ERP product. The firm's financial characteristics are composed of 11 financial ratios. The difference analysis of the financial ratios was executed through t-test. The results of empirical test were not significantly, instead many financial ratios show significantly negative result in the profitability, activity and growth financial ratios. Also, test results of the firm size, business category and the ERP product were not different. But the empirical results of productivity financial ratios were a positively significant in the part. Also, results of the firm size, business category and the ERP product were not different.