【正文】 供更好的信息管理（ Federici， 2020 年）。IT 服務(wù)業(yè)的投資可能會(huì)產(chǎn)生誤導(dǎo)，因?yàn)樗麄兊?IT 有助于更好的客戶服務(wù)質(zhì)量（這是他們的主要業(yè)務(wù)目標(biāo)他們需要采用 IT）往往比行政和內(nèi)部效率。中原工學(xué)院信息商務(wù)學(xué)院外文翻譯 5 在 1980 年和 1990 年之間，研究結(jié)果表明，采用 IT 技術(shù)的公司，在生產(chǎn)力沒有額外收益，并有人聲稱以后， IT 通過實(shí)際生產(chǎn)率 的 增長(zhǎng)減慢。當(dāng)許多 IT 技術(shù)相結(jié)合，這是對(duì)勞動(dòng)生產(chǎn)率產(chǎn)生更大的積極作用。 企業(yè)績(jī)效和 IT 在本節(jié)中，探索信息技術(shù)和經(jīng)營(yíng)業(yè)績(jī)之間的關(guān)系，我們會(huì)檢討。提出的另一個(gè)問題是，抵制與 ERP 相關(guān)的業(yè)務(wù)流程再造活動(dòng)可能會(huì)導(dǎo)致 ERP 項(xiàng)目失敗的一個(gè)巨大的利益損失（ Ve lcu2020 年）?？梢哉f， ERP 項(xiàng)目經(jīng)常涉及的業(yè)務(wù)流程再造（ BPR），可以包括自定義，并要求良好的預(yù)算和時(shí)間管理，以導(dǎo)致成功的經(jīng)營(yíng)業(yè)績(jī)收益（ Velcu2020 年）。 ERP 的實(shí)施問題 有不同的利用問題，面對(duì)面的業(yè)務(wù)，決定前進(jìn)和實(shí)施 ERP。預(yù)計(jì)這種感知的好處是因?yàn)?ERP 幫助生產(chǎn)制造企業(yè)內(nèi)更高效的整合從其他部門，如銷售和采購到生產(chǎn)系統(tǒng)，因此有助于消除成本和提高生產(chǎn)計(jì)劃（ Matolcsy 等， 2020）的信息。 許多技術(shù)方面的原因存在，包括不同的系統(tǒng)更換成一個(gè)綜合系統(tǒng)（希特等人， 2020年）。舉例來說，看到 Gupta 等人 （ 2020， 599600） 進(jìn)入 ERP 系統(tǒng)，這是非常昂貴的，不回報(bào)的商業(yè)價(jià)值的投資，這會(huì)浪費(fèi)企業(yè)的資源。這種選擇的原因是金融利益已經(jīng) 多次分析過，不給 ERP 系統(tǒng)的 效果，在特定的直接貢獻(xiàn)。一個(gè)案例研究，另一方面可以幫助確定 ERP 和企業(yè)績(jī)效之間的關(guān)系的重要貢獻(xiàn)因素。 ALSerafi 德國 開羅大學(xué)（ GUC） ， 埃及 新開羅市 摘要 ： 目前有大量的企業(yè)資源規(guī)劃（ ERP）系統(tǒng)對(duì)企業(yè)績(jī)效的影響研究。這是許多企業(yè)通過改善經(jīng)營(yíng)業(yè)績(jī)的企圖。承諾是關(guān)于如表現(xiàn)上的投資回報(bào)（ ROI）和快速的決策，但需要研究和測(cè)試，以確立其正確性程度（特羅特 Hoecht， 2020 年）等索賠回報(bào)快。 理論思考： ERP 系統(tǒng) 下列小節(jié)將討論為什么 ERP 的實(shí)施是由每一個(gè)組織，并與 ERP 實(shí)施的項(xiàng)目相關(guān)問題的唯一原因。其他業(yè)務(wù)原因包括：加強(qiáng)公司員工之間的合作和團(tuán)隊(duì)精神。這表明人力資源密集的 ERP 項(xiàng)目。 Nicolaou（ 2020）說， ERP 實(shí)施項(xiàng)目的平均 8 個(gè)月，有人提出類似的時(shí)期。 此外， ERP 失敗，可以關(guān)聯(lián)到組織內(nèi)部或外部方面。 理論思考： IT 與企業(yè)績(jī)效 信息技術(shù)是一個(gè)總稱，其中包括許多技術(shù)。因此， firmlevel 分析研究人員執(zhí)行。 最后，可以說，以往的研究表明，混合的結(jié)果進(jìn)行分析時(shí)，對(duì)經(jīng)營(yíng)業(yè)績(jī)的效果存在，一些研究支持了積極的關(guān)系，而其他人則建議，公司采用 ERP 系統(tǒng)并沒有比非采用公司更好地履行財(cái)政（ Nicolaou， 2020 年）。 貢獻(xiàn)的 IT 悖論的現(xiàn)象，這些因素也指出，由漢密爾頓和 Asundi（ 2020 年），包括輸出的虛假測(cè)量來衡量生產(chǎn)力，回報(bào)時(shí)間長(zhǎng)，直到前產(chǎn)生的 IT 投資回報(bào)時(shí)，經(jīng)濟(jì)寬的測(cè)量由于重排的輸出和管理不善的測(cè)量誤差。 被發(fā)現(xiàn)的 ERP 節(jié)省費(fèi)用（ Huang等， 2020。 雖然文學(xué)似乎都同意與 ERP 提高性能的假設(shè)，仍然有一些學(xué)者表示，有可能出現(xiàn)前中原工學(xué)院信息商務(wù)學(xué)院外文翻譯 6 和實(shí)施后的反向因果關(guān)系，在一些性能指標(biāo)（希特等人， 2020 年）下降 的一些關(guān)注。這可以看出，例如Kennerley 和尼利（ 2020）得出的結(jié)論是在特定的銷售回報(bào)時(shí)被發(fā)現(xiàn)后實(shí)施 ERP 系統(tǒng)的影響。也有人說一個(gè)ERP 項(xiàng)目除了 3 年后并不成熟。這實(shí)際上是通過 Matolcsy等研 究 。這意味著根據(jù)康有為等人的研究范圍內(nèi)實(shí)施的模塊的數(shù) 目 。 however, a qualitative approach focusing on operational and intangible benefits can better outline the direct relationship between the ERP system and the business performance (Velcu, 2020). 中原工學(xué)院信息商務(wù)學(xué)院外文翻譯 10 The benefits of ERP systems are usually overestimated by ERP vendors. Promises are made about performance such as fast return on investment (ROI) and fast decision making but such claims need to be researched and tested in order to establish their degree of correctness (Trott amp。 Loh et al., 2020). As a result to measure the overall effect of ERP on a business, sufficient training should first be provided to the endusers to make the results more accurate. Activities like organizational integration, user acceptance testing, accurate scope planning, and successful munication management between project members are also important factors of ERP project success or failure and all contribute to the relationship between ERP and business performance (Loh et al., 2020). Theoretical Considerations: IT and Business Performance 中原工學(xué)院信息商務(wù)學(xué)院外文翻譯 13 Information technology is a general term which includes many technologies. ERP systems can be thought of as a specific instance of information technology. Therefore, in the following sections a discussion of the impact between IT and business performance will be discussed. Business Performance and IT In this section, an exploration for the relationship between information technology and business performance will be reviewed. One of the most important business performance gains to consider is productivity. Rei (2020) discussed the increase in labour productivity by implementing software. On the other hand, Pilat (2020) has refuted such claims because they were mainly macroeconomic improvements found in nationwide productivity studies as this of Rei (2020). Such findings had great variations between countries and have also been criticized as being too aggregate to give an accurate picture. Therefore firmlevel analysis was executed by researchers. Pilat (2020) reported that a study on Canadian firms in 1998 shows that as a pany adopts IT involving software, hardware, and munication technology, the relative labour productivity, as pared to nonIT users, gets better. However, software was found to have the least effect when pared to hardware and munication technology (which is relevant to ERP as it is mainly software). When many IT technologies are bined,it was found to generate greater positive effects on labour productivity. Hamilton and Asundi (2020) also reported benefits from IT investment in SMEs. In one of the food industry panies, they found that an increase in sales and an increase in inventory turnover were achieved after adopting IT. Such payoff from IT was said to be achieved after a period between 3 to 6 years (Hamilton amp。 Bendoly, 2020。kkinen amp。 Kang et al., 2020). According to Velcu (2020), faster fulfilment of customer orders can be achieved using ERP systems. Gupta et al. (2020) and Matolcsy et al. (2020) also agree that ERP systems provide more customer satisfaction by reducing time of delivery of products. Although literature seemed to agree with the hypothesis that ERP improves performance, there were still some concerns expressed by some scholars that there might be reverse causality between pre and post implementation with a drop in some performance indicators (Hitt et al., 2020). Some researchers tried to give reasons for this. For example, Fu223。 Pilat, 2020。 et al., 2020). Business reasons also exist. This includes automation and reengineering of business processes (Hitt et al., 2020). Other business reasons provided by Federici (2020) are better management, better operations, better information availability and reengineering procedures, which are all reasons for acquiring ERP. Other business reasons include enhancing cooperation and teamwork between employees in the pany. In addition, benefits expected from implementation of ERP systems include tangible benefits like reducing costs, reducing operations time, and a lean organization, while intangible benefits like information integration, better information quality, and in