The purpose of this paper is to present a new dynamic approach in the ERP benefits evaluation. We use essential financial indicators to compute the impact of sample entities which performed ERP implementation before March 31, 2003 in China and Taiwan. Different from the traditional evaluation methods, our approach is based on the fuzzy statistical analysis and fuzzy rule based decision support system. From the field study we observe that both in China and Taiwan, the ERP implementation makes a negative impact at the first few years. It is surprising that most enterprises don't reach the positive performance as they expected. However, the nuance lies in the fact that with a the long-term, Taiwan shows a significant progress, while in China after ERP implementation it still keeps negatively related performance.
Journal of Applied Business Research, 22(4), 89-101