ERP를 활용한 내부통제 시스템과 경영성과에 관한 연구

This study analyzed the relevances of the business performance and the internal control system by introducing ERP system. The results of this research will be an indicator of the utilization of ERP system in the field. To achieve this purpose, 80 companies in Gwangju using Duzon ERP programme were selected and the data are collected through the e-mail, fax, and direct contact. And SPSS software and MS-Excel software were used to see the correlation between the internal control system and the business performance using significance level p<0.1 (90%). We selected four measures for the internal control system: they are (1) planning and systematization, (2) introduction and construction, (3) operating and supporting, and (4) monitoring and evaluation. And for the measurement of business performance, we used four measures using the BSC(Balanced Score Card). The results of this study show that high business performances were related with the independence of planning and systematization, the ability of solving problems, and periodical evaluation and monitoring.