浅谈ERP对企业管理的意义

浅谈

ERP

对企业管理的意义初识

ERP，是在

2006

年

5

月份山西财经大学

ERP“用友杯”沙盘模拟对抗赛上，作为财务协同人员参与其中，与计算机、工商管理是一头雾水、不知所为！毕业之后，为了生存，四处奔波；迫于形势，飘忽不定，留恋甚微！效的经验其适用性产生质疑！核算、凭证编制、数据整理、简单分析；审计工作的大部分时候，是在整理底稿、核对账目、查找资料、审定报表。对

ERP

的印象仅仅留下最初的一点影子，只知道对不同部门协作的要求比较高。作为普通财务人员，想在技术上寻求突破，困难重重；然而，这并不能妨碍我们让自己尽可能变得比以前更专业一些。高端财务总监的主要职责并非体现在专业技能，而是协调各方、融合部门、沟通人员、调动资源、笼络人脉、调研市场、分析决策，法涉足的特殊条件之上，可遇而不可求！项资格证书，当然更有优势，但更为核心的是真正的专业技能！ERP，作为一种全球化先进的管理工具，是核算型向管理型财务动于衷，它的发展也不会停滞，将你远远抛在后面！企业财务人员学习

ERP

的意义，对于提升个人价值与企业管理水平的意义毋庸质疑；会计师事务所从业人员如果熟悉

ERP

系统，可替代的决定作用。一、ERP

的基本介绍ERP

系统是企业资源计划(Enterprise

Resource

Planning

)

的简称，员工提供决策运行手段的管理平台。ERP

以德国

SAP

公司和美国

ORACLE

公司为两大巨头；在国内市场上，用友和金蝶广为人知，更呈现百花齐放态势。二、ERP

系统的主要功能特点1.

高度集成ERP

融合的模板，不仅包括传统意义上的财务、采购、销售、制造，还包括分销、人力资源、运输、仓库、质量、设备、决策等各项管理，同时还可以根据企业的特殊性，如勘探、航海、林业、气象等行业，因地制宜地增设模板，从而实现动态的大数据管理。2.

数据储存如果企业可以成功实施ERP享并交互分析、核对，提升精确性。3.

预算编制ERP

4.

税务筹划税收的不可逆性决定了提前进行税务筹划的意义远远大于报表也使财务部门不可能专门腾出一只手去搞税收研究。在

ERP

的动态模拟分析功能下，这一难题迎刃而解！5.

库存管理运用

ERP

系统管理存货，对成本进行动态分析，可以大大减少库存，确立进货时机，降低管理成本。6.

生产管理仓库与车间日日夜夜、种类繁多的存货进出，如果没有

ERP

系统的动态监控，简直无法想象如何运行下去！7.

成本核算

ERP数据，便可自动解决这个难题！8.

采购管理中。部分数据的共享与权限设置，可让采购计划更加切实可行。9.

分销管理销售是企业产生利润的重要环节，它与采购、财务、仓库紧密相

ERP

10.

绩效管理企业各个部门，都有其不同的绩效管理办法，运用

ERP

系统进行绩效管理，可以最大限度地实现公平，避免人为因素。三、ERP

实施中的困难ERP

系统对现代具备一定规模的企业来讲，已经必不可少。作用远大于实施

ERP

工程技术水平高低，因为改革中必然涉及到权均难以匹配先进管理工具等诸多困难。回望

19

世纪末，日本明治维新顺利推动，中国戊戌变法惨遭镇压，这种恶果残害的是数亿中国人；故而对于需要上

ERP

系统的企业，领导集团放下个人恩怨、看淡权力消弱、积极探索解决问题方法至关重要；推动

ERP

必须得到董事会及一把手的全力支持，并要求所有部门对指定的

ERP

专责人员一切工作无条件配合。只指定企业内部一位相对精通

ERP

的专责人员远远不够，各部门还须指定专责人员落实ERP

系统推进中的各项工作。是否需要一切准备工作完全就绪才能进行ERP工程的推动?答案ERP

存在于推动过程中遇到的困难，须会同ERP

商家设法解决。值得一提的是，目前国内实施的

ERP

系统，往往需要在原有十现状决定，不可能短期内剥夺所有人本来不应该归属于他们的权力！国内企业管理水平的提高、市场经济的要求，会有逐步改善。四、ERP

系统的局限性ERP

1.

它不能直接提高生产技术水平ERP

高，依靠任何管理工具都是不可能的。2.

它不能解决企业资金的短缺问题ERP

大开支的企业，ERP

系统无能为力！3.

它对人员素质水平要求过高在大部分公司，懂得信息、生产、财务、销售、采购的全才几乎没有；对于

ERP

系统推进者，也很难具备完全顺手地推进工作的才能，更别说其他人员；即使经过几次培训可能还是懵懂状态，需要很长时间的磨合。4.

它在推动中的问题会加大阻力有些分管领导一开始就对

ERP

系统持抵触情绪，对于遇到的各种困难，恨不得无限扩大负面效应，甚至借此名义指责

ERP

专责人员假公济私。5.

它在推进过程中人员稳定性难以达到要求ERP

在一切运行到位的理想状态。如果

ERP

专责人员在推动工作过程中离职，企业几乎不可能再退、远走高飞、前功尽弃！6.

它的实施费用高昂，周期很长ERP

物力、财力，解决问题也不能一蹴而就，需要漫长的过程。五、ERP

系统对企业管理的意义前面对

ERP

系统的功能特点、实施困难、运行局限已经作了介绍，对于业界“上ERP

找死，不上

ERP

等死”这种说法，我坚决反对。ERP

虽然并非只有好处没有坏处，但

ERP

上线失败并非系统本身的问题，一定是企业内在固有问题！ERP

低运营风险！人员问题在

ERP

推动中也是一把双刃剑。把握得好，人员素质同步提高；否则人心涣散，难有进展！首先必须全员意识到企业目前管理中所遇到问题的严重性，ERP

ERP

即使不能像预期中解决管理上的所有问题，能解决相当一部分问题企业即可达到初衷！是一技之长。企业各类要素的整合需求为

ERP

提供了广阔的应用平台，将其推向现代管理环节中不可或缺的节点，并且对

ERP

的发展不断提出新的要求！About

the

Meaning

of

ERP

in

EnterpriseManagementMy

first

acquaintance

of

ERP,

was

in

May

2006

while

studying

inShanxi

University

of

Finance

and

Economics.

In

the

ERP

“UF

Cup”

SandTable

Competition,

I

participated

as

finance

cooperation

member

togetherwith

the

schoolmates

of

Computer

and

Business

Management

majors.The

competition

was

unsuccessful

and

painful

for

me,

up

to

now,

I

wasstill

confused

about

that!After

graduation,

I

was

busy

running

for

surviving;

the

situation

wasuncertain,

I

was

not

stable

and

left

few

remember!That

caused

smatter

in

profession;

the

condition

was

urged

to

change.Meanwhile,

I

knew

more

and

more

about

the

tininess

of

personal

powerand

uncontrollable

nature

of

destiny,

doubting

the

scope

of

application

ofothers’

effective

experiences.In

my

most

time

when

working

as

an finance

accountant,

I

carriedon

account

checking,

vouchers

compilation,

data

management,

simpleanalyze;

as

an

auditor,

I

did

the

worksheets

management,

accountschecking,

information

searching,

statements

affirmation.

The

influence

toERP

left

the

initial

shadow;

I

only

know

the

demand

of

cooperation

washigh!It

was

quite

difficult

for

common

financial

staffs

for

bankruptcy;however,

this

could

not

hinder

us

change

more

special

than

before

aspossible.The

main

duty

of

highrank

CFO

was

not

in

technology,

but

incooperation,

merging,

communication,

allocation,

network,

marketinginvestigation

and

decisionmaking.

The

above

things

could

only

beoperated

fluently

by

few

people,

which

must

be

set

up

in

the

situationowning

some

special

conditions

untouched

by

most

people,

that

realmmay

come

by

something

with

luck

but

not

by

searching.Thus,

for

most

finance

staffs,

the

unrealizable

regulation

shall

bepositioned

in

Mid

stage

finance

member

explored

from

common

stage.

Ifyou

could

carry

some

weighty

qualifications,

the

advantages

wereobvious;

the

more

critical

thing

was

real

professional

skills!ERP,

as

a

global

advanced

management

tool,

was

an

arduousbottleneck

for

transformation

from

checking

to

managing

finance

staff,posing

in

the

way

of

everyone.

Even

you

keep

indifferent,

thedevelopment

of

ERP

would

not

stop,

throwing

you

far

behind.The

meaning

of

studying

ERP

for

enterprise

finance

staffs

waslifting

personal

value

and

enterprise

management

level.

If

a

member

ofCPA

firm

could know well about ERP,

he/she could

supplyvalueincrement

for

clients,

which

could

make

a

promotion

in

marketexploration.One:

the

basic

introduction

of

ERPERP

was

the

abbreviation

of

Enterprise

Resource

Planning,

was

amanagement

platform

set

up

in

the

basic

of

information

technology,

usingsystematic

management

thinking,

supporting

operating

methods

forenterprise

decision

group

and

staffs.The

conception

of

ERP

derived

from

USA,

and

made

rapiddevelopment

and

population.

At

present,

the

SAP

Company

in

Germanyand

the

ORACLE

Company

in

USA

were

the

big

two.

In

domesticmarket,

the

UF

and

KINGDEE

was

well

known

by

everyone,

there

weremore

companies

in

this

field.Two:

the

main

function

features

of

ERP1.

Highly

integrationThe

templates

merged

by

ERP,

not

only

included

finance,

acquisition,sale, manufacture, bust also distribution, manpower resource,transportation,

store,

quality,

equipment,

decision

and

other

managements.Meanwhile,

more

templates

might

be

increased

according

to

thespecialization

of

some

enterprises

such

as

exploration,

navigation,forestry,

and

atmosphere

adjusting

measures

to

differing

conditions,

thusrealize

dynamic

Bigdata

management2.

Data

storeIf

an

enterprise

could

implement

ERP

successfully,

the

scattered

datacould

be

shared,

analyzed,

and

checked

together

to

increase

theaccuration.3.

Budget

compilationThe

effective

application

of

simulation

function

of

ERP,

could

makethe

condition

that

members

of

various

departments

compile

budgets

dayand

night

change

totally.

The

correction

of

original

data

could

update

thebudget

statements.4.

Tax

planThe

irreversible

nature

of

tax

decided

that

the

meaning

of

tax

plan

inadvance

was

far

more

than

tax

analyze

after

statements

submitted.

Theheavy

work

in

the

end

of

year

and

the

change

in

business

made

financedepartment

impossible

to

investigate

tax

specially.

In

the

dynamicsimulative

analytical

function,

the

puzzle

could

be

solved!5.

Store

managementManaging

the

inventory

with

ERP

and

analyzing

the

costdynamically

could

reduce

the

inventory

level,

affirm

the

stockopportunity,

lower

the

management

cost.6.

Introduction

managementUnder

the

heavy

daily

inventory

in

and

out

in

warehouse

andworkhouse,

that

was

hard

to

imagine

how

to

operate

without

motivesupervision

of

ERP.7.

Cost

checkingAs

the

most

complicated

link

in

manufacturing

accounting

checking,if

the

procedures

and

processes

could

be

designed

completely

in

ERP,

thepuzzle

could

be

solved

only

by

the

veracity

of

basic

data.8.

Acquisition

managementAcquisition

plan

was

made

by

acquisition

department,

while

thefund

situation

was

seized

by

finance

staffs.

The

share

and

powerdesignation

of

part

data,

could

make

the

acquisition

plan

more

realizable.9.

Distribution

managementSale

was

the

important

link

for

profit,

was

tightly

related

toacquisition,

finance

and

warehouse.

It

was

necessary

to

conductdistribution

management,

grasp

the

clients

information

and

analyze

thesale

outcome

using

ERP.10.

Performance

managementThe

different

departments

of

an

enterprise

had

different

performancemanagement

methods,

using

ERP

could

make

equality

in

the

most

degreeand

avoid

human

factor.Three:

the

difficulties

in

ERP

implementationERP

had

been

necessary

for

an

enterprise

having

a

certain

scope.Any

revolution

must

bring

great

pain

for

the

organization.

The

effectof

supportive

degree

was

more

important

than

the

technology

level

ofERP

implementation.

Because

in

revolution,

some

difficulties

must

beencountered

such

as

the

relocation

of

power,

the

worry

of

position

ofpresent

managers,

the

mismatch

of

qualities

of

leaders

and

staffs

toadvanced

management

tool.In

the

end

of

19th

century,

Meiji

restoration

was

promotedsuccessfully

in

Japan

and

Hundred

Days'

Reform

was

suppressed

inChina,

the

outcome

did

harm

to

thousand

millions

of

Chinese.

Therefore,for

the

enterprise

need

ERP,

was

critical

for

the

leader

group

to

putdown

personal

grudges,

underweight

the

power

weaken,

probe

themethods

of

solving

problems

actively.

Promoting

ERP

must

be

supportedby

the

board

of

directors

and

the

top

leader,

demanding

every

staff

tomatch

the

specific

member

promoting

ERP

unconditionally.Only

directing

a

special

member

who

knew

more

about

ERP

was

notenough,

in

each

department,

there

should

be

a

special

member

to

practicevarious

tanks

in

ERP

promoting.Must

preparation

work

be

ready

to

promote

ERP?

No!

It

wasimpossible

to

appear

a

prophet

to

know

the

difficulties

in

the

processof

any

tank.

Except

the

predictable

preparation,

most

work

in

promotingERP

existed

in

the

difficulties

in

the

process,

which

should

be

solvedtogether

with

the

ERP

merchant.Deserve

to

be

mentioned,

the

domestic

ERP

systems,

always

need

toincrease

some

flexible

contents

in

the

original

rigor

designation,

whichwas

decided

by

Chinese

condition.

Depriving

powers

of

someone

notought

to

attribute

to

him/her

was

practical!

Although

this

condition

couldnot

draw

close

to

developed

country,

I

believe

as

the

lift

of

managementlevel

and

demand

of

market

economics,

this

situation

could

be

improvedstep

by

step.Four:

the

limitation

of

ERPAlthough

ERP

was

an

advanced

and

rigor

system,

was

notround,

reflected

in

there

points:1.

It

could

not

lift

the

production

technology

level

directly.One

of

the

core

functions

of

ERP

was

production

management,

butthe

lift

of

production

technology

could

not

be

realized

by

anymanagement

tool.2.

It

could

not

solve

the

shortage

problem

of

funds.ERP

could

do

great

benefit

to

the

management

level

of

funds,avoiding

the

financial

risks

mostly,

and

preventing

fracture

of

cash

flow.But

to

the

enterprises

funds

could

not

satisfy

the

operating

and

greatexpenditures,

ERP

could

do

nothing

to

help!3.

The

qualification

demanding

was

too

highIn

most

companies,

was

nearly

impossible

to

find

a

person

knowabout

information,

introduction,

finance,

sale,

acquisition.

Even

for

theERP

promoter,

he/she

was

hard

to

possess

the

ability

to

promote

ERPsmoothly,

much

less

other

staffs.

Some

trainings

could

not

make

themknow

how

to

manipulate,

longtime

running

was

needed.4.

The

problems

when

promoting

may

increase

the

resistanceSome

branch

leaders

held

resistance

emotion

at

first,

they

mayamplify

the

negative

effect

of

the

difficulties,

even

criticize

the

ERPpromoter

for

using

public

office

for

private

gain.In

the

process

of

promotion,

the

stabilization

of

staff

was

hard

torealize

demand.ERP

could

reduce

the

restriction

of

human

factors

in

most

degree,however,

that

was

an

ideal

condition

after

success.If

the

ERP

promoter

leave

the

enterprise

in

process,

was

nearlyimpossible

for

to

find

another

reliever

completely

properly.

Variousdifficulties

might

make

part

staffs

shrink

back,

whip

off,

and

previousefforts

wasted.6.

The

implementation

fee

was

dear,

the

cycle

was

longERP

was

completely

different

from

the

common

turnkey

project,mentioning

complicated

departments

and

staffs.

Even

after

putting

on

line,the

upper

protection

tank

was

still

arduous,

costing

huge

human

power,material

and

financial

resources.

Solving

problems

could

not

beaccomplished

in

an

action,

but

in

a

longterm

period.Five:

the

Meaning

of

ERP

in

Enterprise

ManagementThe

previous

contents

had

introduced

the

function

features,implementation

difficulties,

and

operational

limitations

of

ERP.

To

thesaying

that

“