ERP实施对制药类上市企业绩效影响的实证研究

目的:检验企业资源计划(ERP)在制药类上市企业的实施效果。方法:在文献回顾的基础上,运用配对t检验、参照对比阴性样本(未实施ERP的企业)的方法,对35家制药类上市企业实施ERP前1年与实施ERP后3年的财务绩效进行统计分析和比较。结果与结论:相比实施ERP之前,实施ERP之后,企业营运能力方面的指标得到了全面提升(多数P<0.1或P<0.05或P<0.01);成长能力方面的指标,除净利润增长率显著上升外,主营业务收入增长率和净资产增长率呈下降趋势(无显著性差异);盈利能力方面的指标,除毛利率显著下降外,总资产收益率和净资产收益率呈上升趋势(无显著性差异);期间费用率呈下降趋势(不显著)。总体来看,实施ERP的企业在大多数财务指标上表现平稳,尤以营运能力各指标和净利润增长率显著提高,而没有实施ERP的企业同期绝大多数指标呈下降趋势。

Empirical Study on the Impact of ERP Implementation to the Performance of Listed Pharmaceutical Companies

OBJECTIVE:To synthetically evaluate the ERP performance of the listed pharmaceutical companies.METHODS:We analyzed statistically by comparing the financial performance of the listed pharmaceutical companies between 1 year before the implementation of ERP and 3 years after the implementation of ERP,with the method of the paired-samples t test and negative case-control study based on literature review.RESULTS & CONCLUSIONS:After the implementation of ERP,the indicators of the operation capacity had been risen completely(P<0.1,P<0.05 or P<0.01);in indicators of growth ability,the grow rate of the net income had been risen notably while growth rate of main business income and net asset had been in decreasing tendency(no significant difference);in indicators of profit ability,gross profit rate decreased significantly while yield rate of total asset and net asset have been in increasing tendency(no significant difference);scale of charges was also in decreasing tendency(not significant).In general,most of the financial indicators of the enterprise are stable,and the indicators of the operation capacity and the grow rate of the net income have been risen notably.In those enterprises,where the ERP is not implemented,most of the indicators are declining at the same period.