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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23456
標題: | 供應鏈管理系統對公司績效影響之研究 The Impact of IT-Based Supply Chain Management Systems on Corporate Performance |
作者: | Yu-Ching Chen 陳雨青 |
指導教授: | 李書行 |
關鍵字: | 供應鏈管理,現金周轉率,資訊系統,交易成本, Supply Chain Management,Cash-to-Cash Cycle,Information Technology,Transaction Cost, |
出版年 : | 2010 |
學位: | 碩士 |
摘要: | This paper examines the effect of implementing IT-based supply chain management (SCM) systems on firms’ both financial and operational performance measures including gross margin, inventory turnover, and cash-to-cash (C2C) cycle. Moreover, this paper attempts to detect whether discrete attributes have influence on the performance measures. The results are based on a sample of 93 publicly traded firms in either Taiwan stock exchange market or over-the-counter market from 1998 to 2004. To fully capture the effects of adoption of SCM systems, this paper examine the changes in performance both pre and post adoption. Overall, adopters of SCM systems experience improvements in profitability, asset utilization, and working capital management. Furthermore, firms with large supplier base may result in higher payoffs from adopting SCM systems. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23456 |
全文授權: | 未授權 |
顯示於系所單位: | 會計學系 |
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