供應鏈管理系統對公司績效影響之研究

Abstract

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.