The financial performance effects of IT‐based supply chain management systems in manufacturing firms
研究了123家制造企业在1994-2000年间采用基于信息技术的供应链管理系统后的财务绩效变化，发现系统能提高毛利率、库存周转率、市场份额和销售回报率，并降低销售管理费用。
Abstract This paper examines the financial benefits of information technology investments around newly adopted IT‐based supply chain management (SCM) systems by 123 manufacturing firms over the period 1994–2000. We form hypotheses using the value chain to specify the expected financial impact of SCM systems. By examining the change in financial performance pre‐ and post‐adoption controlling for industry median changes in performance, we find that SCM systems increase gross margin, inventory turnover, market share, return on sales, and reduce selling, general, and administrative expenses. We also provide a model showing how process improvements around supply chain initiatives combine to improve overall performance. Finally, we show that contextual effects such as firms in the high‐tech industry and the scope of the supply chain implementation have dramatic effects on the overall financial performance resulting from supply chain implementations.