對於想要獲取商業利益及ERP 系統效能的企業而言，資訊科技管理已經 成為關鍵的因素之一。本研究使用資料包絡分析法來評估ERP 持續投資與技 術效率之間的關係；基於整體擁有成本的概念，本研究也利用Tobit 回歸來分 析技術效率分數與ERP 持續投資之間的關係。本研究的結果顯示：(1) ERP 系統的維護支出，對公司的技術效率有明顯的影響。(2) ERP 人員的薪資支出， 對公司的技術效率有明顯的影響。(3) ERP 人員的教育訓練支出，對公司的技 術效率沒有明顯的影響。(4) 對於持續投資ERP 系統的公司而言，在技術效 率上有正相關的影響。(5) 對於在台灣導入ERP 系統的公司而言，相較於國 際品牌的ERP 系統，本土的ERP 系統顯示出較高的技術效率。

The information technology (IT) management has become one of the critical factors that enterprises want to assess the business benefits and performances of ERP systems. This research tries to evaluate the relationship between ERP continuous investment and technical efficiency by using DEA approach. This study also utilizes the Tobit regression to investigate the relationship between efficiency scores and ERP continuous investment based on the concept of total costing ownership (TCO) for technology assets. The research results show as follows: (1)Maintenance expenses of ERP system whether on line or on the scene, has a favorable impact on company’s technical efficiency. (2) Salary expenses of ERP personnel, has a favorable impact on company’s technical efficiency. (3) Training expenses of ERP staffs has no significant impact on company’s technical efficiency. (4) The company invests on ERP system continuously has positive affect on technical efficiency. (5) The local ERP systems show higher technical efficiency than international brands for those surveyed companies in Taiwan.