论ERP系统对企业管理的影响

1、The Impact of Enterprise Resource Planning Systems on Management论ERP系统对企业管理的影响【Abstract】：Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particu

2、lar accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically.【摘要】：信息科技正在显著地影响着全球范

3、围内日益增长的公司的实际运作。这些发展对会计专业尤其是21世纪的会计事务有着非常重要的影响。本篇论文见证了ERP系统的发展壮大，同时也作为解说信息科技是如何将公司内部所有系统与实际运作全面地整合在一起的工具。【Key words】: Management accounting, capital budgeting, enterprise resource planning systems, information technology.【关键字】：管理会计学，资本预算，企业资源规划系统，信息科技1. Introduction 1. 引言During the past decade an inc

4、reasing number of companies have been impacted by information technology in terms of computerized transaction processing and electronic telecommunications such as that done with the Internet, intranet, and extranet. For competitive reasons, companies have had to change from manual and then mainframe

5、 systems to what has been called enterprise resource planning (ERP) systems. An ERP system has a common database or data warehouse that links together all systems in all parts of a company including, for example, capital budgeting with financial, control, manufacturing, sales, fixed assets, inventor

6、y, human resources modules, etc. An ERP system, by linking all systems through a data warehouse, allows a company to manage its operations holistically.在过去的十年里越来越多地公司受到信息科技的影响，电脑处理系统及电子通讯设备例如通过互联网，企业内部网及外联网进行处理。出于竞争的因素，公司已经从手动操作转变为主机系统即所谓的企业资源规划系统（ERP）。ERP系统有一个公用数据库或称之为数据仓库，将公司各个部分所有的系统连接在一起，例如财务资本预

7、算，成本控制，生产，销售，固定资产，库存，人力资源模块等等。ERP系统，通过一个数据仓库把所有的数据连在一起，使得一个公司可以全方位地良好的运作。A second impact of ERP systems has been a general shift to manage at the activity level rather than at the more abstract level of financial transactions. This means that management accounting, with its focus on activities, can

8、be most effective when it is used with ERP systems to incorporate the activity level for costing and performance measurement. To be effective an ERP system will contain an extensive chart of accounts or codes for activities such as accurate recording and tracking of activities, revenues and costs. T

9、he coding incorporates stable entities of a business, such as divisions, plants, stores, and warehouses. At a detailed level there are codes for functions such as finance, production, sales, marketing, and materials management. There are also the traditional financial account codes such as assets, l

10、iabilities, revenues, and expenses, and the central ERP feature of coding processes, activities, and sub-activities. There must be consistent coding among all parts of a company in order for them to relate to one another.ERP系统的第二个影响就是作为一个整体转移，从事实际的管理活动而不是抽象地金融交易。这就意味着管理会计学，关注点在实际运作上，通过使用ERP系统来整合成本计算

11、和业绩评估会变得更有效。为了更加高效ERP系统会包含会计行业宽泛的图标或活动代码例如活的精确记录和追踪，收入和成本。代码包含一个业务单元稳定的实体，例如部门，工厂，商店和库房。更详尽点代码的功能如财务，生产，销售，市场及物料管理。还有传统的财务会计代码，例如资产，负债，收入，费用，中央ERP代码编写特征，活动及分包活动。这必须是贯穿公司所有部门一致的代码以便相互关联。As the ERP system incorporates activities in terms of quantities of resources, including labour, a record of resour

12、ce use is maintained. Therefore, performance can be measured in physical terms and compared to standards, which allows for the calculation of variances. This performance measurement at the activity level serves as a feedback system on efficiency and effectiveness. The confusion from abstract monetar

13、y measures is erased, and what is actually happening with the conversion of resources into goods and services can be seen. ERP systems have the potential to change management ccounting systems with more detailed, more integrated, and faster produced information.由于ERP系统整合了资源的数量，包含人工，资源使用记录。因此，业绩可以通过实

14、际条款来进行衡量，与标准相比较这样允许有计算偏差。这种业绩评估模式可以作为实际行动效率和效果的反馈体系。那么抽象货币措施的困惑就会消除，而且这也正是资源转化为商品和服务所实际发生的。ERP系统有潜力把管理会计变得更详细，更集中及更快速的生产信息。2. Literature Review2. 文献回顾2.1. The integration of ERP systems into management accounting2.1. 管理会计学ERP系统的集合An ERP system has a common data structure that permits data to be ente

15、red and accessed from anywhere in the world (Kaplan and Cooper, 1998, p. 275). An activity-based costing system is an integral part of an ERP system, and thus managers have information about present and future activities at operational levels when making decisions (Kaplan and Cooper, 1998, pp. 275-2

16、77, 285). With activity-based information, monetary distortions can be reduced. Feedback with activity information improves learning. Thus, in managing at the activity level, costing, budgeting, performance measurement, bonuses, resource spending, forecasting, production, etc. can be improved in ter

17、ms of efficiency and effectiveness. An ERP system will allow the company to obtain cost and performance information more frequently, even daily, rather than waiting a month (Kaplan and Cooper, 1998, p. 279). ERP系统有一个公用数据库结构，允许数据从全球范围任何地方进入和输出（Kaplan and Cooper, 1998, p. 275）。以实际行动为基础的成本体系是ERP系统不可分割的

18、一部分，因此当管理者做出决策时需要在实际操作层面有目前的和今后的活动信息（Kaplan and Cooper, 1998, pp. 275-277, 285）。伴随着以实际活动为基础的信息，货币扭曲就可以减少。活动信息的反馈提高学习能力。因此，在管理活动层面，成本计算，预算，业绩评估，奖金，资源花费，预测，生产等等可以被改进的更加有效率有成果。ERP系统使得公司可以更频繁地获得成本和业绩的信息，甚至是每天，而不是要等一个月（Kaplan and Cooper, 1998, p.279）。 2.2. ERP and its impact on the work of management acc

19、ountants2.2. ERP及其对管理会计师工作的影响Although none of the recent studies on the impact of ERP systems have indicated changes to management accounting systems, there have been some studies that indicated effects on the work of management accountants. For example, Burns and Baldvinsdottir(1999), Coglio (2003)

20、, Quattrone and Hopper (2001, 2005), Granlund and Malmi (2002), Baxendale and Jama (2003), Meall (2003), Scapens and Jazayeri (2003), and Dechow and Mouritsen (2005) have addressed the effects of changes to management accounting systems. 虽然最近的研究报告里没有指出ERP系统对管理会计系统的影响，但是有研究表明对管理会计师工作的影响。例如， Burns及Bal

21、dvinsdottir(1999), Coglio(2003), Quattrone和Hopper(2001,2005), Granlund及Malmi(2002), Baxendale及Jama(2003), Meall(2003)， Scapens及Jazayeri(2003),及Dechow和Mouritsen(2005)已经提出变化对管理会计系统的影响。Caglio (2003) studied an Italian company to understand how the implementation of an ERP system challenges the definiti

22、on of the expertise and roles of accountants. Caglio (pp. 140-141) found three structurational characteristics that jointly materialized during the project: Caglio(2003)研究了一家意大利公司来了解ERP系统的启用挑战了会计人员的专业技能和角色定义。 Caglio(pp. 140-141)发现在项目过程中有三个结构性特征可以共同实现：- a higher degree of standardization of accountin

23、g activities and practices; - 会计事务和实践活动的更高标准化；- a stronger need for integration and interfunctional collaboration; and - 内部功能集成的更高需求；及- a more prominent role for the accounting department in the management of the new IT system. - 新IT管理系统里会计部门更突出的作用In a field study of a single company, Burns and Bald

24、vinsdottir (1999) observed that SAP centralized the accounting function and decentralized control to many people in the company who became “hybrid accountants”. The traditional core activity of management accountants, posting the books, was delegated to others in the company. They cite the director

25、of finance saying: “They may post the odd correctional entry. In fact some analysts arent allowed to post. They generally are analytical people rather than analytical accountants.” Management accountants have become analysts.在一个单一公司实地研究，Burns和Baldvinsdottir(1999)观察到SAP集中会计的功能，在公司分散控制很多人，那些人慢慢地变为“复合型

26、会计”。管理会计师传统的核心工作，出书，委托给其他公司的人。他们引用财务总监的话：“他们可能会张贴奇怪的矫正的条目。而事实上分析师是不被允许张贴的。总体来说他们是搞分析的人而不是分析会计师。”管理会计师变为分析师。3. Background to the research approach 3. 研究方法的背景知识This preliminary study will be guided by the literature, which contains substantial ambiguity about the impact of ERP systems on management ac

27、counting. Although the focus of this study relates to the process of management accounting, special attention is devoted to the impact of ERP systems on capital budgeting as a specific and important management accounting technique.初步的研究报告是在文献的引导下，那些就ERP系统对管理会计学有影响存在重大歧义的文献。虽然本篇论文的核心与管理会计学的过程相关，特别关注的

28、是致力于ERP系统作为特定的重要的管理会计学技术对资本预算的影响。In committing to investments with returns that come later, capital budgeting has the inherent challenge of dealing with uncertain future events. In addition, the economic effects of capital projects are difficult to track to future revenues, expenses and costs becaus

29、e the spreadsheets that have been used for analysis are not typically connected to the companys accounting and operating systems, past, present, or future. This has resulted in the sometime approval of the wrong projects, and more importantly the inability to ascertain what the implemented projects

30、will accomplish in terms of revenues, costs, expenses, and resulting profits. According to Cook et al. (2000), these shortcomings in capital budgeting techniques can potentially be reduced or eliminated with the increasingly prevalent ERP systems. 承诺先投资后回报，资本预算固有的挑战是应对未来不确定的事件。另外，资本项目的经济影响对未来的收入，花费，

31、成本是很难追踪的，因为电子数据表被用于分析，而不是简单的和公司财务和运作系统相关联，过去的，现在的或者是未来的。这就导致有时候会支持错误的项目，更重要的是无法确定项目的实施会实现既定的收入，成本，费用及产生的利润。根据Cook et al.(2000), 这些缺点在资本预算术里会很大程度地减少或随着日益普遍的ERP系统逐渐消除。3.1 Benefits of ERP for capital budgeting decisions3.1. ERP对资本预算决策的益处Potentially, capital budgeting can be done significantly different

32、ly with a functioning ERP system because of the integration of accounting and other systems. The common unified data warehouse is able to integrate, for example, financial transactions, activities in activity-based costing (ABC) and activity-based management (ABM) sub-systems, budgets and plans, and

33、 performance measures such as customer satisfaction or an entire balanced scorecard. Of course for these expectations to be realized, companies would need to have a full range of ERP modules, which may be presently uncommon.潜在地，资本预算可以显著不同地通过ERP系统的功能进行运作由于会计和其他系统的整合。公用的统一数据库可以进行整合，例如，金融交易，活动的成本核算，活动管

34、理，二级系统，预算和计划，业绩评估如客户满意度或完整平衡的积分卡。当然对于这些想要实现的预期，公司将需要全方位的ERP模块，目前可能不是非常普遍。Consider how ERP systems impact capital budgeting in its three stages, (1) preparation and approval, (2) operational, and (3) post audit. During the first stage, the ERP system will allow the revenue and cost items to be linked

35、 to actual activities. For example with new equipment, if some of the costs are labour, the actual model for labour use in manufacturing will be assessed and improvements in labour productivity due to the new asset will be modelled. Modelling allows alternative approaches or variants to be tested an

36、d understood. Similarly, if there is a change in material usage, this will be modelled and the impact considered in the capital project evaluation. In effect, ERP systems allow capital projects to be modelled as mini independent businesses or investment centres.ERP系统分三个阶段影响着资本预算，（1）准备和批准，（2）运作及 （3）后

37、期审计。第一阶段，ERP系统会把收入和成本与实际活动相衔接。例如对于新设备，如果有些成本是劳动力，生产过程中劳动力的实际模式将会进行评估，而且由于新的资产会模块化，劳动生产力会得到改进。模块化允许可选择性方案或变异可以得到检测和理解。同样，如果材料用途有变化，这将会被模仿而且影响在资本项目评估里会考虑到其影响。实际上，ERP系统允许资本项目被模仿，作为迷你独立企业或投资中心。For the second operational stage, the models used in the first stage, preparation and approval can be compared

38、to the actual model in use regarding labour, material, and asset input and the actual outputs. In effect, the modelled assumptions can be explicitly validated with experience. Similarly, for the third stage at or near the end of the project the models can be assessed to do a post audit to determine

39、the life-time success of the project and to provide feedback on the capital budgeting process.第二个操作步骤，用于第一阶段的模块，准备和批准可以就劳动力，原料，资产输入和实际输出在实际模块使用中过程进行比较。实际上，假定模块可以通过实践明确地进行验证。同样，对于第三阶段或者项目收尾的时候，可以对项目进行评估，做一个后期审计来决定项目全面的成功性，同时对资本预算过程提出反馈。4. Changes in Capital Budgeting Techniques 4. 资本预算术的变化 In the fir

40、st instance respondents were asked to indicate whether or not the firms capital budgeting techniques had changed in the past 10 years. Twenty-nine (83 per cent) of respondents stated there had been changes to capital budgeting techniques, while six indicated that there had beenno changes.起初的调查对象被询问到

41、过去十年里公司的资本预算术是否有变化。29（83%）的受访者提出资本预算术有变化，而6名受访者表示没有变化。In identifying the nature of the changes in capital budgeting techniques, respondents were asked to specify the nature of the changes. Responses were received from 26 companies. The most common themes we are (1) an increased use of analytical or

42、measurement tools for capital budgeting, such as risk adjusted profitability index, risk adjustments, ROI, WACC, DCF, IRR, payback, and (2) an increase in formalisation and rigor in the overall process, such as an investment management committee, capex manual. 为了验证资本预算术的实质性变化，要求受访者指出实质的变化。收到26家公司的反馈

43、。最常见的课题是（1）我们在资本预算时越来越多地采用到分析或测量工具，例如风险调整盈利指数，风险调整，ROI,WACC,DCF,IRR,回报 （2）整个过程中更加严谨正规，例如投资管理委员会，资本支出手册。4.1. ERP and its impact on Capital Budgeting Techniques 4.1. ERP及其对资本预算术的影响Seventy-seven per cent (26) of respondents indicated that their companies had ERP systems such as SAP, Oracle or PeopleSof

44、t. In addressing the possible impact of ERP systems on capital budgeting techniques, only nine respondents stated that this was the case. Respondents who stated that their ERP system affected capital budgeting, noted that ERP systems provide capital budgeting with better information. Recognizing tha

45、t the ERP system provided better information, one respondent said,26%的受访者表示他们公司有ERP系统，如SAP，Oracle or PeopleSoft。提到ERP系统可能对资本预算术的影响，只有9个受访者表面是这种情况。那些提出ERP系统影响资本预算的受访者提到ERP系统为资本预算提供更好的信息。一个受访者说到，承认到ERP系统提供更好的信息。 The amount and quality of information available with which to make capital budgeting decis

46、ions has vastly increased. The system essentially is a database of information that can be mined. Higher levels of system integration feeding into the core accounting systems have also increased the sophistication of the process.获得的信息数量和质量对资本预算决策的影响已经大大提高。系统本质上是一个可以挖掘信息的数据库。更高层次的系统集成对会计核心系统也增加了程序的复杂

47、性。Another respondent admitted the ERP system provided better information, but added that “the information is available in the system but most of the process is Excel driven therefore largely unchanged.”另一个受访者承认ERP系统提供更好的信息，但是附加提到“信息在系统中可用但是大部分程序是Excel主导，因此基本没变。”The ERP systems also allow the capital

48、 budgeting processes to be stored online, which allows for approvals by various levels to be done more easily. This improvement in the process occurs despite capital budgeting becoming more integrated and more complex.ERP系统也会将资本预算过程在线储存，这就使得不同级别的人可以更轻易的批准和认可。尽管资本预算变得越来越集中和复杂，这一过程会得到改善。4.2. Budgeting

49、 4.2 预算Thirty-one respondents reported changes to budgeting in the past 10 years. The change to budgeting identified by respondents in order of frequency was: more rigorous, aimed at maximizing shareholder value, more accurate, more automated, more comprehensive, more integrated among financial stat

50、ements, for more periods of time, revised more frequently, more sophisticated, more structured, more disciplined, simultaneously “top-down” and “bottom-up,” more detailed, more transparent, easier to review, and more strategic. Many companies were replacing spreadsheets with integrated budget modell

51、ing software. The budgeting process was the same, but information technology made budgeting more functional. One respondent stated: Divisional and segment budgets have moved from being focussed on outputs (i.e. particular categories of expenditure) to being focussed on outcomes (i.e. overall profita

52、bility). The budget process has also been rationalized to ensure information submitted to the board is concise enough for useful decision making.31个受访者提出了过去10年里预算的变化。受访者提出的预算变化依次排列：更严禁，目的是使股东价值最大化，更精确，更自动化，更广泛，财务报表更集中，更多期间更频繁地修改，更复杂，更结构化，更纪律化，同时“自上而下”和“自下而上”，更详细，更透明，更容易审查，更有策略。很多公司用集中的预算模块软件取代电子数据表。

53、预算的过程是一样的，但是信息科技使得预算功能化更强。一个受访者提到：部门和部门预算已经从聚焦输出（如特定类别的支出）转移到更关注结果（如整体业绩）。预算过程也变得合理化来确保提交给董事会的信息足够简洁和有用，以便做出决策。 4.3. Operating statements 4.3. 营业损益表There were 29 responses; outlining changes to operating statements in the past 10 years. These changes included in declining frequency: more automated;

54、more focus on KPIs; more refined; more transparency; more comprehensive; more focus on non-financial performance measures; more detailed; more focus on cash flows; more focus on marginal returns and ROC; more standardization; more segmented reporting; more analysis of costs; more in line with accoun

55、ting standards and best practices; operating statements now available online in real-time or next day. 有29个反馈；概述过去10年里营业损益表的变化。这些变化包含在下降频率里：更自动化，更关注KPIs;更精炼，更透明化；更广泛；更加关注非财务的绩效衡量指标；更详细，更关注现金流；更关注利润回报和ROC；更标准化；更加分部门汇报；更多成本分析；与财务标准更加保持一致，更好地实践；营业损益表现在可以在线实时或次日得到。4.4 Forecasting 4.4 预测There were 31 res

56、ponses related to changes to forecasting in the past 10 years. The responses in declining frequency were: more frequent forecasting or re-forecasting; rolling forecasts; more detailed; moved from spreadsheets to Hyperion or other management support system; better integration; longer forecasts; more accurate; more use of spreadsheets; and more consistency among organizational units. One respondent, with an ERP system,