以企業流程變革與供應鏈整合衡量供應鏈資訊系統價值

Abstract

在過去評估資訊系統導入的價值相關文獻，主要分為兩大類：以關鍵績效指標(KPI)來衡量，和以財務理論資本預算的方法來衡量，前者注重作業層次績效，後者在乎方法發展。不同上述，本研究以企業導入資訊系統後，如何改變企業的基本結構，再進而評估產生了多少獲利。以汽車維修產業供應鏈中的公司導入協同規劃預測補貨系統(CPFR)為考察對象，第一部份，以得到促銷資訊後，進行協同預測的精準度上升，來衡量「消除供應鏈中的資訊不足」的效益，第二部份，利用利益分享契約的設定，建立一個協同規劃機制，消除「雙重邊際化」問題，來衡量「消除供應鏈中的系統不整合」的效益。第一部份中，本研究建立一數學模型，分析得到來自企業間資訊不足的動態事件的價值，計算為價值可使預測的精準度上升，變異下降，進而存貨成本下降，而此成本下降為資訊的價值。最後比較「消除資訊不足」和「消弭系統不整合」何者較為重要，簡單結論為，若動態事件發生使變異波動很大，則消除資訊不足較為重要。但若是需求的變異很大，則會企業間不整合較為重要。

The relevant literature for assessing the value of information systems in the past, are divided into two categories: Using key performance index (KPI) and using financial theory to calculate the cash flow. The former focuses on operating performance levels, and the latter depends on the development of methods. Different from above-mentioned, this study consider that information systems can change the basic structure of the enterprise business processes. Further, we can estimate how much profit that come from the new business processes. In the first part, after obtaining promotion information, the accuracy of the forecast increases. Then, we can evaluate the benefit of 'eliminating the problem of insufficient information.' In the second part, by using benefit-sharing contracts, we can establish coordinated planning. Then we can eliminate the problem of 'double marginalization', and assess the benefits of integration in the supply chain systems'. In the first part, most studies of information value analyzed the value of eliminating the lack information in the external environment. In this study, a mathematical model was proposed to analyze the value of dynamic information events.