we can easily find numerous cases, where the outcomes are not up to their expectations, despite the enormous efforts and investments poured on developing ERP systems. Consequently, we are in need of a new methodology for efficient implementation and Maintenance of an ERP system. Therefore, we have investigated and analyzed various problems that may occur in adopting ERP systems, such as high implementation costs, shortage of professional manpower, and lack of active participation from insiders. In this thesis, we developed a new ERP system, focusing on accounting management modules and benchmarked our proposed model to one of the real companies.

Everyone knows how much the company business goal is achieved is the most important to all companies. In order to maximize the business performance, many companies have introduced a diversity of management innovation activities. The effect of business performance is important in the business activity, but an efficiency of output-to-input concept is significantly important. Each year, companies have managed the business through a sum of performance. In terms of the efficiency of business performance, the management is importantly managed. In the efficiency of business performance, there are the main items including the total assets, employees, and operating expenses as the input. As the output, there are the main items of sales, current term's net income. This study is intended to calculate the business efficiency through DEA analysis for companies' business performance, and to study in order for the efficiency of business performance to be considered when the companies establish the mid and long term business plan.