Οργάνωση επιχειρήσεων από τη σκοπιά της ολοκληρωμένης οριζόντιας διεκπεραίωσης επιχειρηματικών λειτουργιών

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Keywords
Οριζόντια ολοκλήρωση ; Ψηφιακός μετασχηματισμός ; Συστήματα ERP ; Επιχειρηματικές διαδικασίες «από άκρο σε άκρο» ; Ανασχεδιασμός διαδικασιών ; Horizontal integration ; Digital transformation ; ERP systems ; End-to-end business processes ; Business process reengineeringAbstract
The study takes as its starting premise that the success of digital transformation depends
more on the organization of the enterprise than on technology itself. Such initiatives
frequently rely on ERP (Enterprise Resource Planning) systems, a costly investment
(Davenport, 1998) whose returns often fall short of the initial objectives (Markus & Tanis,
2000). This thesis investigates the relationship between organizational structure and
outcome, arguing that the horizontal integration of processes is a precondition - and not
a result - of transformation. The theoretical framework draws on the theory of cross
functional processes (Lambert & Cooper, 2000) and business process reengineering
(Hammer & Champy, 1993).
Methodologically, a qualitative document analysis is adopted. First, through a case study
of SAP S/4HANA, the integration of eight end-to-end business cycles (e.g. Procure-to
Pay) into the structure of the system is mapped. The proposition is then tested empirically
across 12 real companies (8 within and 4 outside the SAP ecosystem), confirming the
robustness of the findings across different platforms.
The analysis identifies two common axes, with the fundamental observation that process
redesign precedes, either chronologically or logically, technological implementation. The
findings converge on the conclusion that organizational preparation (process ownership,
cross-functional indicators, master data harmonization) is the decisive factor in
translating technological investment into substantial benefit. On this basis, the study
concludes that organizational preparation must precede the selection and
implementation of the system.


