“…These studies include those of Kim, et al [51], Halkos and Tzeremes [52], Ha, et al [53], Charoenrat and Harvie [54], and Ahn, et al [55]. Kim, Yoo and Song [51] created ERP operation efficiency indicators for South Korean SMEs in automotive parts and examined the operational efficiency of enterprise resource planning (ERP) system implementation; they suggested the ideal inputs/outputs of companies. Halkos and Tzeremes [52] performed DEA, based on the management efficiency evaluation of foreign SMEs operating in Greece, to investigate the effect of foreign ownership on companies.…”