Robbins-Gioia（2002）的調查指出51%的公司認為ERP的導入是不成功的，有46%的企業則認為沒有達到預期效果。 建構ERP系統所需花費的資金、人力成本何其高，或許我們可以透過已導入ERP系統的廠商意見來瞭解，是否投資ERP軟硬體或顧問的金額愈高，其獲得的效果愈高、滿意度愈高，兩者是否呈現正向關係？而導入系統後，當初建構ERP系統的金額多寡又是否影響IT治理目標？ 本研究的樣本為在2012年經濟部註冊的全台五千大的公司，對象為企業內ERP的專案主管或負責人做問卷調查，並採用SPSS統計軟體進行分析，以瞭解企業導入ERP軟硬體與專業顧問投資金額對於其ERP供應商與顧問的滿意程度之影響及在ERP系統下，欲達到IT治理目標，在策略校準、價值傳遞、風險管理、資源管理及績效管理各項目之達成度之影響，並利用IPA分析探討ERP供應商與顧問服務時之優勢或可以加以改進之處。 ;There’re 51% companies believe that the introduction of ERP system is unsuccessful, while 46% regard it did not meet their expectation. The cost of capital and labor to construct the ERP system was quite expensive, by collecting those enterprises’ opinion which already introduced the ERP system, we may understand is there a positive relationship in between, the higher the cost of ERP system’s hardware and software or the consultancy, the better the consequences? Whether the construction cost of ERP system will affect the IT governance target. The study sample in Taiwan for five thousand large companies registered with the Ministry of Economy in 2012, using SPSS statistical software to survey the object of the project manager or person in charge of the enterprise ERP, to understand the amount of investing the ERP implementation(hardware and software) and the ERP consultants affect the degree of satisfaction, importance with the ERP implementation and consultants, also the degree of achievement of the IT governance objectives in Strategic Alignment, Value Delivery, Risk Management, Resource Management, and Performance Management. Using the IPA analysis to explore the advantages of the ERP implementation providers and the ERP consultants, and offer the suggestions to improve their services.
