Dissertations / Theses on the topic 'Enterprise resource planning - Case studies'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 50 dissertations / theses for your research on the topic 'Enterprise resource planning - Case studies.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
Urwin, Gerry. "Learning from complex information systems implementation : case studies in ERP projects." Thesis, Henley Business School, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.268860.
Full textBerfu, Orhan. "Critical Success Factors In Enterprise Resource Planning Implementation: Case Studies Of Turkish Companies Which Use Oracle Erp Software." Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/2/12607185/index.pdf.
Full textCangi, Claudio Soutto Mayor. "Sistema ERP: um estudo de caso sobre o n??vel de utiliza????o e seu impacto no retorno sobre investimento." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2015. http://132.0.0.61:8080/tede/handle/tede/396.
Full textThis dissertation discusses the use and difficulties of obtaining benefits when adopting ERP systems. Although this topic is widely discussed in the literature, there is still a perceived lack of qualitative studies that deepen the understanding. The theoretical framework Acceptance Model Technology (TAM) is perhaps the one that best fits the discussions about the reasons why a new technology is not fully utilized by organizations. In this sense, the main purpose of this study was to evaluate the TAM model and present the main variables that impact on the level of usage of ERP and in addition, empirical data demonstrating the low ROI when using the ERP system is low. The research in this study, therefore examines - in a given organizational context - how to reduce the perception of ease of use and usefulness of ERP through two propositions drawn from qualitative literature: characteristics of initial design and changes in the external environment (business and law). The results of the dissertation show that the company does not use the whole system. Around 30% of the initial, defined design features were no longer used after a certain time. The conclusions suggested from the analysis, found that the design characteristics and changes in the external environment (business and law) influence the low utilization of the system and directly affect the level of use of the ERP system. The appreciated value of the effort expended in these activities and identified cost saving opportunity is $25 million a year, if these activities are executed in the ERP.
Essa disserta????o versa sobre a utiliza????o e dificuldade de obten????o de benef??cios pela ado????o de sistemas ERP. Embora seja um tema extensamente discutido na literatura, ainda se percebe certa escassez de estudos qualitativos que o aprofundem. O arcabou??o te??rico Technology Acceptance Model (TAM) talvez seja aquele que mais se adeque ??s discuss??es acerca das raz??es pelas quais uma nova tecnologia n??o seja completamente aproveitada pelas organiza????es. Neste sentido, o intento principal do presente trabalho foi o de avaliar o modelo TAM e apresentar as principais vari??veis que impactam no n??vel de utiliza????o do ERP e em complemento, dados emp??ricos que demonstrem o baixo ROI quando a utiliza????o do sistema ERP ?? baixa. A pesquisa analisou de que forma se reduz - em um dado contexto organizacional - a percep????o da facilidade de uso e da utilidade do ERP por meio de duas proposi????es qualitativas extra??das da literatura; caracter??sticas do desenho inicial e mudan??as nos ambientes externo e interno (neg??cios, legisla????o e opera????o). Os resultados apontam que a empresa n??o utiliza o sistema em sua totalidade. Em torno de 30% das funcionalidades definidas no desenho inicial deixam de ser utilizada ap??s determinado per??odo. As conclus??es sugerem que a proposi????o analisada neste estudo, as caracter??sticas do desenho e as mudan??as nos ambientes externo e interno (neg??cios, legisla????o e opera????o) influenciam a baixa utiliza????o do sistema, impactam diretamente no n??vel de utiliza????o do sistema ERP. Foi realizada uma valoriza????o no esfor??o dispendido nestas atividades e se identificou oportunidade de redu????o de custos de US$ 25 milh??es ao ano caso estas atividades fossem utilizadas por meio do ERP.
Marterer, Aaron Charles. "Enterprise Resource Planning in Higher Education: A Comparative Case Study." UNF Digital Commons, 2008. http://digitalcommons.unf.edu/etd/360.
Full textIbrahim, Almahdi Mohamed Saleh. "Soft enterprise resource planning implementation related issues: a case study approach." Thesis, University of Salford, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492400.
Full textCarver, Harold, and William Jackson. "A case study of the United States Navy's enterprise resource planning system." Monterey California. Naval Postgraduate School, 2006. http://hdl.handle.net/10945/10128.
Full textThis project was conducted as a case analysis of the Navy's ERP efforts, from the decision to adopt ERP up to the current Navy ERP program. The objective of the report was to develop a singlesource document which provides the reader with enough information to have an understanding of the ERP efforts within the Navy. This study analyzes the history of ERP systems and the lessons learned from the commercial sector. The revolution in business affairs motivated the Navy to adopt ERP systems in 1997 and an initial program consisting of four pilots was initiated at major shore commands. Although the Navy viewed the pilots as a success, Congress criticized the pilots as a waste of one billion dollars. The Navy is continuing with the project and will integrate them into the current Navy ERP (N-ERP) program. The program (N-ERP) was established in 2004 and is expected to be complete in 2011 at a cost of over 800 million dollars.
Rosengren, Alexandra, and Andrea Standoft. "Control in gazelle organizations : Research on management systems, enterprise resource planning systems and strategic planning." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, ESOL (Entrepreneurship, Strategy, Organization, Leadership), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15761.
Full textMelrose, Heather. "How do resource foster parents conceptualize concurrent planning?" Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83166.
Full textThe findings suggest that resource foster parents do not fully embrace concurrent planning as a philosophy of care that supports and works towards the best interests of children. Practice principles central to concurrent planning were often abandoned as a result of intense identification with adoptive parenthood status.
The researcher has included a number of recommendations with respect to future studies, training needs, and recruitment strategies. The conclusion states that in the best interests of children, resource foster parents must fully embrace the concept of concurrent planning defined within child welfare context and legislation.
Elbanna, Amany Ragab. "Interpreting the implementation of integrated packaged software : the case of enterprise resource planning." Thesis, London School of Economics and Political Science (University of London), 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.420665.
Full textWright, Lionel O. "User Adoption of Enterprise Resource Planning Systems in the Public Sector." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2595.
Full textXinyi, Yu. "Cultural Influence to Enterprise Resource Planning System Projects in China : A Case Study of Chinese Government-owned Enterprise." Thesis, Uppsala universitet, Institutionen för informatik och media, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-265230.
Full textEl, Sayed Heba Farouk. "Enterprise resource planning (ERP) systems and accountants in Egypt : : Case study of their performativity." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488256.
Full textFisher, Marilyn Dale, and m. fisher@cqu edu au. "Staff Perceptions of an Enterprise Resource Planning System Implementation: A Case Study of three Australian Universities." Central Queensland University. Education, 2006. http://library-resources.cqu.edu.au./thesis/adt-QCQU/public/adt-QCQU20060928.144056.
Full textAzad, Bizhan. "Management of enterprise-wide Geographic Information Systems implementation : exploration of five case studies." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/9307.
Full textIncludes bibliographical references (leaves 310-323).
The existing research has confirmed that the implementation of Geographic Information Systems (GIS) requires management support. The content and process of this management support is not yet fully known. This dissertation addresses the latter gap through five (5) detailed case studies of local government jurisdictions that have implemented enterprise-wide GIS. The research framework is based on the diffusion of innovations model. However, it goes beyond the "adopt/not adopt" characterization of the implementation process. The recognition of this process complexity during implementation is based on three potential distinct characteristics of enterprise-wide GIS projects: (a) existence of a series of management actions and activities during implementation which are observed in practice and go beyond the "adopt/not adopt" formulation; (b) management complexities of enterprise-wide GIS which are distinct from single-project GIS: and (c) certainty of problems and setbacks occurring given the inevitable organizational and technological challenges of enterprise-wide GIS. It is proposed that these characteristics can be better understood and captured through a model of GIS implementation which incorporates the following five (5) management processes: (i) the influence of organizational environment and context; (ii) the emergent process of planning; (iii) the vision building process; (iv) the process of acquiring and managing resources; and (v) the process of coping with setbacks and problems. The empiric,/ data to analyze these processes was based on five (5) cases. The selected cases, although presumed to be from a pool of successful cites, proved otherwise. This shortcoming, however, was turned into a useful analytical device by performing comparative analysis of the five (5) processes across the five cases on the basis of different levels of success. The analysis provided preliminary confirmation of the existence of the five (5) processes. It also gave insights in terms of details of what, how and why certain management actions and activities were taken in support of GIS implementation. However, conclusive confirmatory test remains a task of further research. Most significantly, the quality of the management process regarding "coping with setbacks and problems" during implementation appeared to be higher in the cases that were assessed to be experiencing a higher level of success with enterprise-wide GIS. The recommendations for further research include further refinements of the process of "coping with setbacks and problems'' as well as its testing through more case studies and survey research.
by Bizhan Azad.
Ph.D.
Vaz, Peter 1963. "Local resource mobilization in developing countries : the case of South Africa." Thesis, Massachusetts Institute of Technology, 1999. http://hdl.handle.net/1721.1/70724.
Full textIncludes bibliographical references (leaves 221-232).
The efficient and equitable provision of public services in a country crucially depends on the allocation of taxing, spending, and regulatory functions among different governmental levels and on the structure of intergovernmental transfers. Using fiscal-federalism, economic-efficiency, and equity principles, I identify appropriate measures for restructuring these intergovernmental fiscal arrangements in developing countries and apply them to a single case, South Africa. My central research question is: Given that South Africa is undergoing a shift from a high degree of centralization to decentralization, what is the "proper" design of this decentralized system and how can the government implement it under particular legal, institutional, administrative, and political constraints? Throughout my study, I focus on the key concept of equity -- an important constitutional objective in South Africa in designing this system. Local government has major responsibility for the provision of basic services. The recent geographic decentralization in South Africa aims at enabling municipalities to generate sufficient revenue for providing these services equitably to their constituents. I analyze the historical and current structure of local government, and recommend its reform so that it is feasible from a fiscal and administrative viewpoint, while simultaneously fulfilling democracy and representation objectives. I examine the options that the newly amalgamated and created municipalities could use to achieve incremental local-revenue enhancement for establishing sustainable service delivery. Specifically, I first estimate the capital and operating costs of providing different levels of service. I then consider the implications of these costs, together with nationally set policies, for municipalities in terms of the choice of service level as well as the available financing mechanisms. Although South Africa basically follows the fiscal-federalism principles of efficiency and equity in assigning revenue responsibility to local government, it needs to consider the reform of existing revenue sources in order to exploit their potential fully. Given that municipalities cannot meet the existing fiscal gap by reducing expenditures or increasing revenues in the short run, they need a well-designed system of intergovernmental transfers. I evaluate the present transfer system and develop alternative models that the national government can consider for the system of operating and capital transfers needed as it phases in local-revenue enhancement. The main contribution of my study is to provide an integrated approach to looking at decentralization system design in the context of a single country -- to which little attention has been paid. Most analysts focus separately on the different system-design components -- local government structure, expenditures, revenues, and intergovernmental transfers -- without discussing the linkages among them. Using South Africa as a case study, I demonstrate the importance of viewing system design as an integrated piece. In addition, I conduct an initial examination of the implementation process, which has also received very little attention in the literature. Thus, I highlight the need for a comprehensive decentralization reform strategy that prioritizes reforms, is phased in gradually so as to gain political acceptance and not overwhelm local government capacity, coordinates the various agencies involved with the process, and pays heed to implementation.
by Peter Vaz.
Ph.D.
Ofoegbu, C. A. "Enterprise Resource Planning (ERP) adoption in a hybrid service and manufacturing Small and Medium-sized Enterprise (SME) : an action case study." Thesis, University of Salford, 2016. http://usir.salford.ac.uk/38665/.
Full textWiid, Hermanus Jacobus. "Enterprise resource planning systems selection in the wine industry of the Western Cape : a qualitative case study." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/17895.
Full textENGLISH ABSTRACT: The globalised business environment of the 21st century is a complex space for organisations to navigate. As a means of dealing with the challenges and demands brought about by increased interconnectedness and interdependence, organisations are increasingly turning to information and communication technology (ICT), and especially advanced forms of ICT such as enterprise resource planning (ERP) systems. An ERP system encompasses the promise of a seamless integration of business processes to be managed by a single business software application, which can be used to increase competitiveness and assist managers in strategically positioning their organisations for the future. This is especially true in the case of small to medium-sized enterprises (SMEs) which constitute a large and important part of the economies of numerous countries. As the ERP systems market for larger organisations became saturated at the beginning of the previous decade, ERP system vendors started to target SMEs by developing smaller and less expensive software solutions specifically aimed at this market segment. However, research has shown that these enterprises differ from their larger counterparts in size-specific and industry-specific ways which can greatly affect their acquisition of ERP systems: SMEs often face severe resource constraints and cannot afford the costs associated with failed ERP system implementation efforts. As a result, it becomes all the more important to follow a proper ERP system selection procedure before committing scarce and irrevocable resources to implementation. The purpose of this thesis is to define and describe the size-specific and industryspecific factors that play an important role during ERP system selection (Chapter 1). ERP system selection factors in the literature are summarised and synthesised into a comprehensive framework used to guide the execution of the study (Chapter 2). To this end, a qualitative case study was conducted on an SME in the wine industry of the Western Cape that was in the process of selecting an ERP system. Data were collected by critically analysing and reviewing documents, conducting direct observations of requirements analysis meetings and interviewing participants purposefully selected for the study (Chapter 3). Five major themes emerged from the analysis of the collected data and from this a total of 14 selection factors are identified (Chapter 4). These results largely corroborate existing selection factors from the literature and allows ideas proposed by various authors to be expanded on. In this way, a theoretical foundation is laid for the development of an ERP system selection model for SMEs in the Western Cape wine industry in future research (Chapter 5). The contribution of this research lies in the emphasis it places on the different benefits and shortcomings present in each quadrant of the proposed model and the explanation it provides for how this influences a selection factor trade-off that is unique to each organisation and the industry it operates in. This insight can be used to direct the ERP system selection process.
AFRIKAANSE OPSOMMING: Die geglobaliseerde besigheidsomgewing van die 21ste eeu is ’n komplekse ruimte waarbinne organisasies moet navigeer. Daarom wend organisasies hulle toenemend tot informasieen kommunikasietegnologie (IKT), en veral ondernemingshulpbronbeplannings (OHB)- sisteme, in ’n poging om hierdie arena se uitdagings en vereistes wat deur toenemende interverbinding en -afhanklikheid meegebring word die hoof te bied. ’n OHB-sisteem dra die belofte van ’n uniforme integrasie van besigheidsprosesse wat deur ’n enkele besigheidsagtewareprogrammatuur bestuur kan word. Dit kan aangewend word om mededingendheid te bevorder en om bestuurders by te staan om hul organisasies strategies te posisioneer vir die toekoms. Dit is veral van toepassing in die geval van klein- tot medium-grootte ondernemings (KMOs) wat ’n groot en belangrike deel van die ekonomieë van verskeie lande verteenwoordig. Teen die begin van die vorige dekade het OHB-sisteemverkopers hul fokus van groot ondernemings na KMOs verskuif deur kleiner en goedkoper sagteware te ontwikkel wat spesifiek op hierdie marksegment gemik was. Navorsing het egter bewys dat hierdie ondernemings van hul groter eweknieë verskil in terme van grootte en industrie en dat dit ’n beduidende impak kan hê op die verwerwing van OHB-sisteme: KMOs ervaar dikwels ernstige hulpbrontekorte en kan nie die koste verbonde aan mislukte OHBsisteemimplementering bekostig nie. Gevolglik raak dit toenemend belangrik dat hierdie ondernemings ’n behoorlike OHB-sisteemseleksieprosedure volg, voordat skaars en onvervangbare hulpbronne aan die implementering van dié sagteware bestee word. Die doel van hierdie tesis is om die grootte- en industrie-spesifieke faktore wat ’n belangrike rol gedurende OHB-sisteemseleksie speel te definieer en te beskryf (Hoofstuk 1). OHB-sisteemseleksiefaktore in die literatuur is opgesom en saamgevat in ’n omvattende raamwerk wat die uitvoering van die studie gerig het (Hoofstuk 2). ’n Kwalitatiewe gevallestudie is gevolglik uitgevoer op ’n KMO in die Wes-Kaapse wynindustrie wat besig was om ’n OHB-sisteem te selekteer. Data is ingesamel deur dokumente krities te analiseer en te hersien, deur direkte observasies van behoefte-analise-vergaderings te maak en onderhoude te voer met deelnemers aan die studie, wat spesifiek vir hierdie doel geselekteer is (Hoofstuk 3). Vyf prominente temas en ’n totaal van 14 seleksiefaktore is vanuit die analise van die data bepaal (Hoofstuk 4). Hierdie resultate bevestig grotendeels bestaande seleksiefaktore in die literatuur en fasiliteer die verdere uitbou van bestaande idees van verskeie outeurs. Op hierdie manier word ’n teoretiese grondslag vir die ontwikkeling van ’n model vir OHB-sisteemseleksie in toekomstige navorsing gelê (Hoofstuk 5). Die bydrae van hierdie navorsing lê in die klem wat dit plaas op die verskillende voor- en nadele teenwoordig in elke kwadrant van die voorgestelde model en in die verduideliking van die impak daarvan op ’n uitruiling van seleksiefaktore wat uniek is aan elke organisasie en die industrie waarin dit werksaam is. Hierdie insig kan uiteindelik gebruik word om die OHB-sisteemseleksieprosedure te rig.
Mukwasi, Carrington M. "Enterprise resource planning business case considerations : an analysis of Small to Medium-Sized Enterprises in developing countries." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5666.
Full textJúnior, Luiz Carlos Valeretto. "Analysis of the organizations impacts in the administration managerial integrated implantation: a case study." Universidade de Taubaté, 2005. http://www.bdtd.unitau.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=60.
Full textOs anos 90 assistiram ao surgimento e a um expressivo crescimento dos sistemas ERP (Enterprise Resources Planning ou Planejamento dos Recursos Empresariais) no mercado de soluções de informática. Entre as explicações para esse fenômeno estão as pressões competitivas sofridas pelas empresas, que as obrigam a buscar alternativas para redução de custos, inovação e diferenciação de produtos e serviços, forçando-as a reverem seus processos e suas maneiras de trabalhar. Esse estudo tem como objetivo analisar os impactos organizacionais ocasionados pela adoção de um sistema ERP. Em seu levantamento bibliográfico, este trabalho apresenta conceitos relacionados à Inovação Tecnológica, Tecnologia da Informação, ERP e Gestão da Mudança, buscando embasar a ligação existente entre todos esses assuntos quanto à implantação de um sistema ERP, observando os impactos ocasionados e o fator produtividade. Os dados empíricos foram levantados a partir de um estudo de caso de implantação de um sistema ERP por uma empresa do setor industrial localizada na região paulista do Vale do Paraíba. Entre os resultados obtidos por este estudo de caso, destacam-se a análise de influência do modo de início de operação dos sistemas nas etapas de implementação e estabilização e, principalmente, a gestão das mudanças e impactos causados por esta implementação.
Haywood, Mona L. (Mona Lynn). "The revival and reclaiming of an urban resource : the case of Savin Hill Beach." Thesis, Massachusetts Institute of Technology, 1996. http://hdl.handle.net/1721.1/66772.
Full textHoffman, Dean M., and Eric Oxendine. "Enterprise Resource Planning (ERP) : a case study of Space and Naval Warfare Systems Center San Diego's Project Cabrillo." Thesis, Monterey, California. Naval Postgraduate School, 2002. http://hdl.handle.net/10945/4714.
Full textThis thesis examines the Enterprise Resource Planning (ERP) pilot implementation conducted at the Space and Naval Warfare Systems Center San Diego (SSC-SD), the first of four Department of the Navy (DON) pilot implementations. Specifically, comparisons are drawn between both successful and unsuccessful ERP implementations within private sector organizations and that of SSC-SD. Any commonalities in implementation challenges could be applied to future ERP implementations in both the DON and Department of Defense (DOD). The findings are based in part upon interviews and data collected. From the comparison, commonalities exist in ERP implementation challenges between private sector organizations and SSC-SD. Additionally the management techniques used to mitigate those challenges are similar. Finally, due to SSC-SD's financial management structure and appropriated funding constraints, unique obstacles were identified during the implementation. These unique obstacles will be encountered by other Working Capital Funded (WCF) organizations planning to implement ERP on the same scale as SSC-SD. This thesis supports that the implementation of ERP at SSC-SD was a success based on industry comparisons, the goals of Project Cabrillo's business case analysis (BCA), and its Chief Financial Officer (CFO) Act compliancy assessment, January 2002.
Oxendine, Eric Hoffman Dean M. "Enterprise Resource Planning (ERP) : a case study of Space and Naval Warfare Systems Center San Diego's Project Cabrillo /." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02sep%5FOxendine.pdf.
Full textRowland, Nicholas J. "First we built, now we buy a sociological case study of enterprise resource planning systems in higher education /." [Bloomington, Ind.] : Indiana University, 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3297088.
Full textTitle from dissertation home page (viewed Sept. 24, 2008). Source: Dissertation Abstracts International, Volume: 69-02, Section: A, page: 0771. Adviser: Thomas F. Gieryn.
Alzoubi, Mohammad. "Evaluating the Enterprise Resource Planning (ERP) Systems’ Success at the Individual Level of Analysis in the Middle East." NSUWorks, 2016. http://nsuworks.nova.edu/gscis_etd/957.
Full textKholeif, Ahmed Othman Rashwan. "Enterprise resource planning (ERP) implementation and management accounting change in a transitional country : an interpretive case study from Egypt." Thesis, University of Essex, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.422239.
Full textMohammad, Alsadi. "A framework to apply cloud-based enterprise resource planning in the United Arab Emirates manufacturing companies : a case approach." Thesis, University of East London, 2018. http://roar.uel.ac.uk/7384/.
Full textLeung, Suk-yi Anita, and 梁淑儀. "An analysis of resource allocation practices in the Immigration Department." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1990. http://hub.hku.hk/bib/B3196381X.
Full textAlrawi, Hikmat Ahmad Abdulghafoor. "Accounting, resource allocation, planning and efficiency : case studies of the United Kingdom and Iraqi universities." Thesis, University of Hull, 1988. http://hydra.hull.ac.uk/resources/hull:4487.
Full textMorf, Andrea. "Participation and planning in the management of coastal resource conflicts : case studies in West Swedish municipalities /." Göteborg : School of Global studies, Human Ecology section, Göteborg University, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014889371&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textGomes, Ana Cristina. "Elaboração de um business case como ferramenta para avaliar a viabilidade de implantação dos softwares de gestão empresarial - ERP - Enterprise Resource Planning." Florianópolis, SC, 2003. http://repositorio.ufsc.br/xmlui/handle/123456789/84774.
Full textMade available in DSpace on 2012-10-20T12:23:45Z (GMT). No. of bitstreams: 1 214051.pdf: 1583546 bytes, checksum: 4ea60bcf8aa125958ddda6973f15edf9 (MD5)
O objetivo do trabalho é identificar e analisar metodologias que tratam da elaboração de um Business Case, ferramenta fundamental no processo decisório sobre investimentos em Software ERP, com vistas a proposição de uma metodologia. A elaboração do Business Case pretende verificar a viabilidade e o comprometimento necessário de recursos (tempo, prazo e pessoas) nos processos de implantação do Software ERP. Identificou-se através de um levantamento bibliográfico as definições sobre temas relativos à justificativa de investimentos em Tecnologia da Informação. O trabalho foi realizado de acordo com os métodos científicos, caracterizando-se como uma pesquisa Qualitativa, Exploratória e Descritiva, Documental e Bibliográfica, focada no Método Comparativo. As empresas selecionadas para o estudo e comparação das metodologias são a empresa Symnetics e empresa Gartner Group. Estas empresas foram escolhidas para a análise comparativa por serem especializadas em consultoria de tecnologia da informação, com atuação internacional, e parceiras dos principais fornecedores de software ERP. Com base no estudo e avaliação das metodologias utilizadas pelas empresas, foi possível a identificação de etapas críticas na elaboração de um Business Case e a proposição de uma metodologia, de abordagem balanceada. Verificaram-se as etapas impactantes nos processos que objetivam esclarecer a decisão de investir em software ERP, dentre elas, estão: alinhamento do software com os direcionadores estratégicos; quantificação dos benefícios, análise de risco do projeto e avaliação da prontidão organizacional. Este trabalho propõe que o resultado de um Business Case seja apresentado, categorizado por perspectivas, balanceadas entre si. As perspectivas propostas para avaliação da implantação do ERP ou não, são: alinhamento estratégico, financeira, processos internos e técnica.
Almeida, Pedro Miguel Mendes Pinto de. "Critical success factors in a multiple ERP systems integration project : a case study in a multinational corporation." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11444.
Full textOs sistemas Enterprise Resource Planning (ERP) emergiram de forma significativa nas empresas multinacionais na década de 90. Nos dias de hoje os ERPs destas organizações encontram-se numa fase de maior maturidade e os tipos de implementações com que lidam são diferentes. Por isso é importante perceber como é que os Factores Críticos de Sucesso (FCS) destes tipos de projectos, diferem dos FCS dos Projectos de adopção de ERP. Esta pesquisa foca-se num exemplo deste novo tipo de projectos: uma integração de cinco ERPs diferentes em apenas um único ERP, numa empresa Multinacional portuguesa da área das Utilities. Para atingir os objectivos deste estudo, foi utilizado um caso de estudo que envolveu a recolha de dados qualitativos através de entrevistas realizadas a um conjunto de participantes com responsabilidades directas no Projecto referentes a todos os países envolvidos. Foi concluído que não obstante todos os factores terem sido considerados importantes também neste tipo de projecto, existem alguns factores que não são considerados tão importantes e outros que são considerados mais importantes do que acontece num projecto de adopção de ERP. Foi também concluído que em alguns dos factores mais críticos bem como respectivos motivos e a realidade por detrás dessa criticidade são diferentes.
Enterprise Resource Planning (ERP) systems have emerged widely in global, multinational corporations in the 1990s. As of today, these corporations ERPs are in a considerable higher degree of maturity and the types of implementations that they face are different. As such, it is important to understand how the Critical Success Factors (CSF) of these types of projects are different from the CSF of ERP adoption Projects. This research is focused on an example of such projects: an integration of five different ERP systems into a single ERP system in a utilities multinational company in Portugal. To achieve the objectives of this study it was used a qualitative case study that involved the collection of qualitative data by a relevant number of interviews made to a set of participants with direct responsibilities in the Project within the several countries involved. It is concluded that despite that all the factors remain important, there are some factors that are considered not as critical and others are more critical than in a project of ERPs adoption. It was also concluded that in some of the most critical success factors, the reasons and the reality behind that criticality is different.
Dharsey, Zorina. "Implementing a resource based inset programme : a case study of natural science teachers /." Thesis, Link to the online version, 2007. http://hdl.handle.net/10019/418.
Full textKashmeery, T. "Investigating the effects of power relations on the implementation of Enterprise Resource Planning through the lens of Actor Network Theory : the case of MESAIR." Thesis, University of Salford, 2016. http://usir.salford.ac.uk/40795/.
Full textOdendaal, Barend Röges. "Implications of the Employment Equity Act and other legislation for human resource planning in Telkom, Western Cape." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51797.
Full textENGLISH ABSTRACT: The affirmative action process has accelerated dramatically since the democratisation of South Africa. After the 1994 general election equity became entrenched in legislation. The employment equity legislation together with other labour legislation is there to undo long-standing segregation policies. The Employment Equity Act, 1998, holds unique challenges for organisations to reach their employment equity goals. A limited time period has also been set for organisations to apply a temporary intervention to endeavour to correct the imbalances caused by the apartheid regime. The apartheid legislation, which resulted in 45 years of racial separation, had the adverse effect of denying certain South Africans equal employment opportunities. This caused an imbalance in the labour demographics of South Africa. This study focuses on the effects of the implementation of the Employment Equity Act, 1998, and other legislation on human resource planning within Telkom SA. Telkom SA, being the largest communications company in South Africa, has committed itself to employment equity and has already embarked on an affirmative action programme. However, the various pieces of legislation require certain criteria to be met. With the distortion of the labour demographics, Telkom SA finds has difficulty in finding suitably qualified candidates in certain race groups within the Western Cape. Perceptions of affirmative action have also been negative and this has led to resistance to the process. As soon as a commitment to the process occurs, then all human resources can be utilised effectively.
AFRIKAANSE OPSOMMING: Regstellende aksie het dramaties versnel sedert die 1994 algemene verskiesing van Suid Afrika en gelykheid het deel begin vorm van aIle wetgewing. Die wetgewing op gelyke geleentheid, tesame met ander arbeidwetsgewing is daarop gestel om rasse verwydering te beveg. Die Wet op Gelyke Geleenthede, 1998, vereis dat instansies hulle gelyksheid doelwitte bereik binne 'n gegewe tydperk. Die tydelike tussenkoms om die wanbalans te herstel, wat deur die ou regering veroorsaak is, is van kardinale belang. Die apartheids wetgewing het veroorsaak dat daar na 45 jaar steeds 'n negatiewe uitwerking is vir sekere rassegroepe. Dit het ook veroorsaak dat daar 'n wanbalans in die demografie van Suid Afrika is. Hierdie studie is gemik daarop om die uitwerking van die verskeie wetgewing se uitwerking op die beplanning van die menslikehulpbronne van Telkom SA te ondersoek. Telkom SA, is tans die grootste kommunikasie maatskappy in Suid Afrika en hulle is daarop gemik om gelyke geleenthede te bevorder en het die nodige stappe alreeds geneem ten opsigte van die regstellende aksie plan. Die verskeie wetgewing stel sekere vereistes aan Telkom SA weens die feit dat hulle deel vorm van die aangewese maatskappye soos die wetgewing bepaal. Hulle vind dit moeilik om 'n geskoolde persoon uit sekere rassegroepe te kry, weens die feit dat hulle nie gelyke geleentheid gehad het om te ontwikkel nie. Regstellende aksie is ook negatief ontvang deur sekere werknemers en dit kan die proses vertraag. Sodra persone toegewyd word aan die voordele van so 'n proses, sal die dienste van aIle Suid-Afrikaners effektief gebruik kan word.
Lind, Gabriel, and Joakim Rydberg. "Affärssystem och flexibilitet." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-155500.
Full textShaiti, Hani. "The relationship between ERP systems success and internal control procedures : a Saudi Arabian study." Thesis, University of Bedfordshire, 2014. http://hdl.handle.net/10547/621847.
Full textLiao, Fanwei. "Product diversification, symbiotic orientation and firm performance : a perspective of extended resource-based view of the firm." HKBU Institutional Repository, 2008. http://repository.hkbu.edu.hk/etd_ra/892.
Full textDa, Silva Sampaio David. "Considering non-supported information on logistics costs when self-developing ERP-systems : A case study in a manufacturing organization." Thesis, Högskolan i Skövde, Institutionen för kommunikation och information, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-3899.
Full textMoleli, Moletsane Tarcisius. "Reduction of the causes of stock-outs in ERP supply chain management by prioritization of the causes : a case study at the City of Cape Town." Thesis, Cape Peninsula University of Technology, 2018. http://hdl.handle.net/20.500.11838/2725.
Full textEnterprise resource planning (ERP) systems have a good reputation for automation and strength in the integration of business processes (BPs), therefore more and more organisations are adopting ERP systems. The City of Cape Town (CCT), a metropolitan municipality, is one of the organisations that have adopted an ERP system. CCT provides a wide range of services to residents and citizens in the Western Cape Province of South Africa. The ERP system at CCT manages the Supply Chain Management (SCM) processes, among others, to ensure good service delivery. ERP systems are able to provide statistical reports on stock-outs; however, the information provided is insufficient to link a specific stock-out to its causes within the SCM process at CCT. This makes it difficult to select the most appropriate solution to minimise the causes and number of stock-outs. The study aims to explore the possible reduction of the causes of stock-outs at CCT stores, therefore the study has adopted a qualitative research methodology with a case study research strategy. It uses subjectivism to understand the truth, with an inductive approach applied to five different interviewee groups, namely the ERP Support Department consultants, the Procurement Department, the Inventory and Stores Management Department, the Master Data Maintenance Department, and the reservation creators. A purposive sampling method is used because the study targets knowledge and experience on the subject from the interviewees in the investigation of the problem. The case is the SCM division at CCT, the unit of analysis is the CCT stores, and the unit of observation is the employees who work for the SCM division of CCT. All ethical procedures and policies of the Cape Peninsula University of Technology (CPUT) are adhered to. For the data collection, in depth semi-structured questions have been developed, and the data were analysed using thematic analysis. The leading causes of stock-outs were discovered by analysing the themes. The results revealed the themes, in descending order according to the causes of stock-outs, as follows: procedures, service delivery, suppliers, stock-outs, human resources, and systems. All the objectives were achieved, thereby answering the research questions.
"Human resources planning and forecasting system in a multinational corporation : a case study." Chinese University of Hong Kong, 1986. http://library.cuhk.edu.hk/record=b5885634.
Full textChen, Li_Chuan, and 陳麗娟. "A Case Study on System Migration for Enterprise Resource Planning." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/33297713292464792934.
Full text中原大學
資訊管理研究所
90
Many enterprises begin to adopt transnational business models, because of the new trend of global logistics management. Besides, Due to the scale of enterprises become mature rapidly, it lead to the need of coordinating business process, resource and information technology/information system (IT/IS). Many enterprises expected to make use of enterprise resource planning (ERP) systems as the infrastructure of enterprise, and try to get real time information to support the decision making. Nowadays, a lot of Taiwan’s enterprise under this kind of pressure which makes the previous IT/IS challenge more seriously. This study conducts a case study to discuss the important issue of ERP system migration. In this paper, the motivation of system migration is the main point. In order to get more insight, we try to make use of different viewpoint from consulting firm and enterprise. The research method is case study. We conducted a series of interview, and we collected many secondary data (including the documents and files). Although it has different arguments about the issue of ERP systems in recent years, this study attempt to have deeper understanding about the topic of ERP system migration. The research finding indicate that there are four dimensions (business, technology, organization and environment) constructing the decision of ERP system migration. The viewpoint of consultant firm and enterprise has some same thought about the issue, but they are still having something different. The consultant firm’s viewpoint is more broad and deep, because they focus on offering information service. On the other hand, the enterprise focuses on the assessment of resources. Due to the different logical thinking, these different viewpoints bring us many research insights. In this paper, we find that “environment” is the key point of system migration, because enterprise has to adjust when they compete with others. So, we suggest these enterprises refer our analytic framework before system migration.
Pong, Der-chuang, and 彭德全. "Performance Assessment of Enterprise Resource Planning: A Case Study Reseach." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/93051791074114301915.
Full text國立臺灣大學
會計學研究所
88
Enterprise resource planning system (ERP) is a cross-department information system integrated by state-of-the-art information technology. The functions of enterprise resource planning system include accounting, finance, production, materials management, quality management, distribution, sales, and human resources, etc. Based on the information technology evaluation methodology of network computing era proposed by Lynda M. Applegate, this case study research used three aspects: process performance improvement, individual/work group productivity and decision quality improvement, and competitive advantage, to establish the performance evaluation indicators for the case company. The performance evaluation indicators would be used to evaluate the tangible and intangible benefits of enterprise resource planning system. The actual environment of the case company was considered to fit the present conditions of the case company well when building the performance evaluation indicators. The case study research tried to establish an evaluation system for the case company and a reference for other companies that have implemented enterprise resource planning systems. The objects of this case study research were: 1.To realize the meaning of enterprise resource planning system. 2.To understand the motivations, steps, and benefits of enterprise resource planning implementation. 3.To clarify performance assessment methodologies of enterprise resource planning system and information technology. 4.To establish the performance evaluation indicators of enterprise resource planning system based upon the situations of the case company.
Pan, Chun-Yu, and 潘俊宇. "A Case Study of Enterprise Resource Planning on Airline Company." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/uzk86p.
Full text國立臺灣科技大學
管理學院MBA
107
This paper aims to propose an information management method for ERP system for the work of aviation industry MRO. There are many ERP systems on the market that are suitable for use in manufacturing, but not for the aviation industry. First of all, an overview of the aviation industry and the need for a rapidly evolving enterprise to implement an ERP system. Research and introduction of information management in the aviation industry, which is tested in the MRO, how to successfully implement the ERP system, and let all employees participate in and meet the quality management needs of the MRO. The purpose of this paper is to suggest that this management can be used to help the MRO successfully implement the ERP system to further enhance the strict quality assurance of the aviation industry. Aircraft maintenance is a highly monitored, safety-first, complex work process and highly competitive industry. It is necessary to seek information system solutions to solve the problems of manufacturing, inventory control, route operation and inspection process in the MRO without affecting safety and production quality. This article explores the improvement of highly complex management such as aircraft maintenance, and it is necessary to introduce a comprehensive and effective operating system. To improve the situation of decentralized management. For example: aircraft configuration, maintenance control conditions. The development of MRO modules has collected data on all regular inspection work requirements or the need to check performance. Regular inspections are designed to resolve and confirm improvements to the current state. In the introduction test, the company achieved significant results. The significance of this paper is to explore the impact of ERP system on safety management system and hazard identification. It is proposed that this method can be used to help MRO successfully implement and improve management
Hsieh, Chia-Chang, and 謝嘉昌. "A Case Study for Failure of Enterprise Resource Planning System." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/08144706244758951119.
Full text淡江大學
資訊管理學系碩士在職專班
102
Nowadays, enterprisers would like to implement ERP system for their companies, which gets forward organizational transformation, and improves the company processes. It is necessary for us to further get into how to ensure successful ERP system implementa-tion in the company. In the methodology, the researcher chose interview method for this study. According to the literature review and the case description, the researcher designed interview summary to the questionnaire, and semi-structured interview members of ERP implementation team in the company and interview experts in ERP implementation filed. So we can understand circumstance in the case. This study found out: 1.the executive faces with the issue of how to conduct employees to implement ERP system; 2.some communi-cation problems had been existent between managers and members; 3.ERP system implementation management issues; 4.Managing ERP system vendor issues. The researcher proposed six suggestions that can be derived from the study finding: 1.seeking the best communication skill to coor-dinate their efforts between the management and employees; 2.enhancing the understanding of teamwork; 3.Improving em-ployees’ coherence to the company; 4.encouraging employees to learn ERP system knowledge; 5.workshop should be held before conducting ERP system implementation; 6.establish specifications and system implementation plan, which is a criteria for firms to tender and select a qualified bidder. Hopefully, the point of view above would be references for companies how to commence ERP system implementation or others information system well.
Chan, Chun-Yi, and 詹俊儀. "Case Study of Integrated Electronic Forms and Enterprise Resource Planning system." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/99264521948325945818.
Full text國立交通大學
管理學院碩士在職專班資訊管理組
97
Nowadays, most companies in Taiwan are facing the trend of becoming international and division of work between industries in Taiwan and Mainland China. Many companies are having cross-border production or cross-strait group management style. In addition, companies also follow the top-down division of work to maintain the continuous growth of business. Since the divisions now are located in multiple areas and each area has difference regulations, employee management and culture, the method to execute an efficient management becomes a critical issue. In order to resolve above issues, it is urgent and important for the companies with multiple business locations to infuse an efficient enterprise information system. During the process of enterprise informationalization, companies usually focus on the system of enterprise resource management. After the system is infused into the company, there will lead to a need for information sharing and integration of efficiency between headquarter and multiple divisions. The use of E-commerce to improve the efficiency between each project becomes company's major informational application. It is critical for a company to enhance operational efficiency through the electronic enterprise system. Electronic enterprise system has a critical influence to improve the internal management and efficiency and quality of information handling among all divisions of the company. The content of this report describes the planning structure and development experience of an optical passive component company's use of the integrated electronic enterprise system and enterprise resource management system. This can be the example for the application and development of the system for other small or middle-sized companies.
Hoffer, Christopher S. "A case study of enterprise resource planning systems : implementation and performance /." 2003. http://emp3.hbg.psu.edu/theses/available/etd-05032003-224106/.
Full text楊彭琳. "Enterprise Resource Planning Selection Mechanism - A Case of Season Arts Preschool." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/18585964825810647552.
Full text逢甲大學
經營管理碩士在職專班
104
Through the globalization of the economic system and the intense competition in the market, corporates can only increase long term business benefit by improving hardwares and softwares to become more tech savvy. Nowadays, corporates are eagerly adapting ERP, hoping to reach its goal by integrating various kinds of resources and enhance its competitiveness through information technology. However, due to the constant change of the economic environment, scale of enterprises and business models, the original ERP system may not be capable to maintain corporate’s competitiveness or obtain profit through time. Therefore, enterprises may have to replace the old ERP system with a newer one. Currently, more and more suppliers are providing ERP systems, yet, the country is seriously lack of selection standards. Since building a ERP system costs a massive amount of resource and money, a good selection criteria before conducting or changing the ERP system is especially significant. To senior managers, it really is challenging to evaluate a suitable ERP system. This study aims to confirm and analyze the purpose, method, factors of selection criteria, steps of conducting before adapting or changing a ERP system by doing a questionnaire survey. Results of the study will serve as a future reference for corporates before conducting or changing a ERP system. According to the results, medium-sized and small sized enterprises often adopt the method of IT outsourcing, partly of it customized. The most critical selection factor a corporate first conducts or changes its ERP system is whether a system supplier can provide sustainable service and its ability in various areas. The main reason of failing when facing issues is using departments not clearly express its requirements. After changing the ERP system, the additional functions and information provides decision-makers a strategy reference. Moreover, the ease of operation simplifies the work flow, decreases operation costs, and improves work efficiency. In conclusion, it effectively controls the corporate’s operation. Keywords: Enterprise resource planning, Preschool
Huang, Yu-Wen, and 黃右文. "The Adopting Evaluation of an Enterprise Resource Planning System - A Case Study of Chinese Enterprise." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/59600576376646927137.
Full text國立屏東科技大學
資訊管理系所
101
Nowdays, an enterprise has commonly used enterprise resource planning system, in order to improve its competitiveness and to quickly obtain immediate effective resources under facing intense competitive pressures make the best use of them. In this study, the research object is a Chinese enterprise. In order to solve the issue of the operational management to assess import enterprise resource planning system, classification of critical success factors has been done through an extensive literature review and to compare those function with the interview, to understand the investigated company meets the importing feasibility on not. The results this shows that this company cannot meet some of critical success factors such us top management support, financial planning and coordination. Thus, assessment shows that it does not meet the import conditions and analysis of related causes. Finally we make recommendations for improvement.
CHANG, HUI-LING, and 張惠玲. "Implementing Enterprise Resource Planning - A Case Study of a Computer Peripheral Manufacturer." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/38277685688503632044.
Full text長庚大學
企業管理研究所
95
E-business is essential to business competitiveness, especially in Taiwan where lacks natural resources on one hand and highly dependant on industrial export on the other. The foundation of a successful e-business lies in the intra-infrastructure of the business, including both an integrated hardware network and a complete software system. Nevertheless, how to select appropriate software has always been a dilemma for many local enterprises. Many Enterprise Resource Planning (ERP) system vendors always claim that their solutions are the best of all, but there are still many failure cases when adopting their systems. It is common for local enterprises to employ package software designed by foreign ERP vendors, but it is also popular for others to use one designed by local vendors too. Generally speaking, some of enterprises in Taiwan have had successful ERP implementation, while others have had an ineffective on-line performance, and still some others have failed completely. Among many of the implementation cases in Taiwan, many information technology/information system (IT/IS) professionals learn lessons from their numerous failures and mistakes. Besides, the ERP research in the academia tends to be conducted mainly by questionnaires. In other words, the case study method is rarely engaged. Therefore, this study aims to provide local enterprises with references of ERP implementation by means of a case study. Basically, there are three stages for a successful ERP implementation: the evaluation, the installment, and the maintenance stages. This study aims to explore important issues of the first two stages and to analyze the situations confronted by local enterprises in the first two stages. In the end, this research hopes to provide useful and helpful references of ERP implementation for local enterprises and their IT/IS personnel when they undergo the processes of selecting and implementing ERP systems.
Liao, Wei-Ta, and 廖偉達. "Enterprise Resource Planning on Corporate Performance: A Case Study of Hokwang Company." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/41362911426880446788.
Full text國立臺灣海洋大學
航運管理學系
99
In the past few years, the number of traditional Taiwanese industries moving to Mainland China gets higher and higher. Due to those companies are very familiar with the industry technology, market and price, they use lower manufacturing costs plus competitive prices to get back to the Taiwan market, which caused a great impact for the traditional Taiwanese industries. As the cost structure of manufacturing industry between the two countries is different; the labor cost in traditional Taiwanese industries is much higher than in Mainland China. Those traditional industries that stay in Taiwan lost its original price advantages. How to make those industries which stay in Taiwan to continue surviving and further to create new businesses to a sustainable management is a very important issue in recent years. Recently, traditional Taiwanese industries are seeking for a breakthrough business growth so as to get the new technology and subsidies including industry-university cooperation, the government's R & D subsidies (for example: CITD,SBIR, ...). Besides, some companies import the Enterprise Resource Planning (Enterprise Resource Planning, ERP) and Supply Chain Management (Supply Chain Management; SCM) operating system to help enterprises improve internal management and control capability. ERP is an accounting-oriented information system, it modulates the business process, also applied to the delivery and customer orders. The system helps the internal organization to work closer also the enterprise information flow will be more immediate and closely by integration from function-oriented to process-oriented organization. In conclusion, ERP helps the internal organization to be used efficiently and to enhance the company competitiveness; enable to make appropriate adjustments on business development and more lively so as to improve the operation efficiency. The past studies have analyzed the key factors and performance evaluation for those ERP enterprises. It has proved that the implementation of ERP is a very useful system for development process. ERP evaluates the information under an objective view and for mostly generality; however, but it can not be fully applicable for the business model with enterprise-specific differences. The purpose of this study is to enhance Hokwang business operation process, decision and speed to create the enterprise competiveness based on the current company ERP status, report and performance management. Considering Hokwang’s current business model (mainly export markets, short life cycle for the product, fast R&D, diverse customized processes and services), this study will help Hokwang on its future business strategy direction, improve the future performance management of specific proposals and enhance company’s competitiveness. Also, the direction of company development, and make appropriate adjustments in order to let the company’s business decisions can be more lively, and improving the operation efficiency so as to adapt to the trend of Taiwan’s industry and the world changes and achieve the sustainable management.