浅谈ERP对企业管理的意义.docx

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、工商管理专业人员进行了一次十分失败而痛苦的团队协作，至今回忆起来仍然是一头雾水、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！这也直接导致专业上的一知半解，亟须改变这一状况；同时也愈加深刻地明白个人力量的渺小以及命运的不可掌控，并对他人行之有效的经验其适用性产生质疑！本人从事财务会计工作的绝大多数时间，只进行了最基础的会计核算、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，那些事务只能极少数人可以游刃有余，而且必须建立在具备一般人无法涉足的特殊条件之上，可遇而不可求！故而大部分财务人员的职业规划，应理性地定位在普遍财务人员专业基础上有一定拓展的中端财务人员；如果同时具备拿得出手的几项资格证书，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人员过渡必须迈过的一个艰难的瓶颈，摆在每个人的面前；即使你无动于衷，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，就可以给客户企业提供较大的增值服务，这对开拓业务市场将起到不可替代的决定作用。一、ERP的基本介绍ERP系统是企业资源计划(Enterprise Resource Planning )的简称，是指建立在信息技术基础上，以系统化的管理思想，为企业决策层及员工提供决策运行手段的管理平台。ERP的概念源于美国，在全球范围内较快发展并迅速普及，目前以德国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，原先分散在各角度的数据将可以共享并交互分析、核对，提升精确性。3. 预算编制ERP系统模拟功能的有效运用，可使不同部门人员不分昼夜编制预算的情况完全改变，原始数据的实时修正，预算报表同步变化更新。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上报之后的各类税种分析，年底繁重的工作量及业务变化情况客观上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. 成本核算作为制造业会计核算当中最为复杂的成本核算环节，如果在ERP系统中，将各类成本核算的步骤与程序设置到位，只需准确过入基础数据，便可自动解决这个难题！8. 采购管理采购计划由采购部门提出，但企业的资金情况掌握在财务人员手中。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、仓库紧密相联，用ERP进行分销管理，把握客户信息、分析销售结果必不可少。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。任何变革，必会给组织带来很大阵痛，高层决策集团支持力度的作用远大于实施ERP工程技术水平高低，因为改革中必然涉及到权力与职责再分配、现有管理人员对自身处境的担忧、领导及员工素质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?答案是否定的！任何事务进展中的困难，是不可能有一位神仙般的先知了如指掌，除了可以预见的准备之外，ERP推进中的大部分工作，其实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，往往需要在原有十分严密设置的基础上增加不少可供修改的弹性内容，这也是中国国情现状决定，不可能短期内剥夺所有人本来不应该归属于他们的权力！虽然这种状况很难一下子向发达国家管理标准完全靠拢，但相信随着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系统虽然先进而严密，但它并非全能，主要体现在以下几点：1. 它不能直接提高生产技术水平ERP系统的核心功能之一就是生产管理，但是生产技术水平的提高，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系统对资金管理水平的提高有很大好处，可以极大地规避企业财务风险，防止现金流断裂，但是对于资金不能满足日常运营及重大开支的企业，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系统可以最大限度地降低人为因素对管理的限制，然而那是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，企业几乎不可能再找到完全合适的接替者。推进过程中的种种困难可能让不少人知难而退、远走高飞、前功尽弃！6. 它的实施费用高昂，周期很长ERP系统完全不同于一般的交钥匙工程，涉及的部门、人员十分庞杂，即使完全上线，后期维护任务仍然非常艰巨，须花费大量人力、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系统模板众多，作为用它进行管理企业的来说，不一定所有模板都要同时上线，可以在运行过程当中根据实际情况逐项添加，降低运营风险！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上线的必要性，同时信心也必不可少！只要循序渐进、切合实际，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！在目前这个竞争日益激烈的时代，企业要想立于不败之地，越来越依靠团队协作而不是单枪匹马，越来越依靠信息共享而不是互相排斥，越来越依靠集思广益而不是英雄主义，越来越依靠专业互补而不是一技之长。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 Enterprise ManagementMy first acquaintance of ERP, was in May 2006 while studying in Shanxi University of Finance and Economics. In the ERP “UF Cup” Sand Table Competition, I participated as finance cooperation member together with the schoolmates of Computer and Business Management majors. The competition was unsuccessful and painful for me, up to now, I was still confused about that!After graduation, I was busy running for surviving; the situation was uncertain, 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 power and uncontrollable nature of destiny, doubting the scope of application of others effective experiences.In my most time when working as an finance accountant, I carried on account checking, vouchers compilation, data management, simple analyze; as an auditor, I did the worksheets management, accounts checking, information searching, statements affirmation. The influence to ERP left the initial shadow; I only know the demand of cooperation was high!It was quite difficult for common financial staffs for bankruptcy; however, this could not hinder us change more special than before as possible.The main duty of high-rank CFO was not in technology, but in cooperation, merging, communication, allocation, network, marketing investigation and decision-making. The above things could only be operated fluently by few people, which must be set up in the situation owning some special conditions untouched by most people, that realm may come by something with luck but not by searching.Thus, for most finance staffs, the unrealizable regulation shall be positioned in Mid-stage finance member explored from common stage. If you could carry some weighty qualifications, the advantages were obvious; the more critical thing was real professional skills!ERP, as a global advanced management tool, was an arduous bottleneck for transformation from checking to managing finance staff, posing in the way of everyone. Even you keep indifferent, the development of ERP would not stop, throwing you far behind.The meaning of studying ERP for enterprise finance staffs was lifting personal value and enterprise management level. If a member of CPA firm could know well about ERP, he/she could supply value-increment for clients, which could make a promotion in market exploration.One: the basic introduction of ERPERP was the abbreviation of Enterprise Resource Planning, it was a management platform set up in the basic of information technology, using systematic management thinking, supporting operating methods for enterprise decision group and staffs.The conception of ERP derived from USA, and made rapid development and population. At present, the SAP Company in Germany and the ORACLE Company in USA were the big two. In domestic market, the UF and KINGDEE was well-known by everyone, there were more 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 the specialization of some enterprises such as exploration, navigation, forestry, and atmosphere adjusting measures to differing conditions, thus realize dynamic Big-data management 2. Data storeIf an enterprise could implement ERP successfully, the scattered data could be shared, analyzed, and checked together to increase the accuration.3. Budget compilationThe effective application of simulation function of ERP, could make the condition that members of various departments compile budgets day and night change totally. The correction of original data could update the budget statements.4. Tax planThe irreversible nature of tax decided that the meaning of tax plan in advance was far more than tax analyze after statements submitted. The heavy work in the end of year and the change in business made finance department impossible to investigate tax specially. In the dynamic simulative analytical function, the puzzle could be solved!5. Store managementManaging the inventory with ERP and analyzing the cost dynamically could reduce the inventory level, affirm the stock opportunity, lower the management cost.6. Introduction managementUnder the heavy daily inventory in and out in warehouse and workhouse, that was hard to imagine how to operate without motive supervision of ERP.7. Cost checkingAs the most complicated link in manufacturing accounting checking, if the procedures and processes could be designed completely in ERP, the puzzle could be solved only by the veracity of basic data.8. Acquisition managementAcquisition plan was made by acquisition department, while the fund situation was seized by finance staffs. The share and power designation of part data, could make the acquisition plan more realizable.9. Distribution managementSale was the important link for profit, it was tightly related to acquisition, finance and warehouse. It was necessary to conduct distribution management, grasp the clients information and analyze the sale outcome using ERP.10. Performance managementThe different departments of an enterprise had different performance management methods, using ERP could make equality in the most degree and 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 effect of supportive degree was more important than the technology level of ERP implementation. Because in revolution, some difficulties must be encountered such as the relocation of power, the worry of position of present managers, the mismatch of qualities of leaders and staffs to advanced management tool.In the end of 19th century, Meiji restoration was promoted successfully in Japan and Hundred Days Reform was suppressed in China, the outcome did harm to thousand millions of Chinese. Therefore, for the enterprise need ERP, it was critical for the leader group to put down personal grudges, underweight the power weaken, probe the methods of solving problems actively. Promoting ERP must be supported by the board of directors and the top leader, demanding every staff to match the specific member promoting ERP unconditionally.Only directing a special member who knew more about ERP was not enough, in each department, there should be a special member to practice various tanks in ERP promoting.Must all preparation work be ready to promote ERP? No! It was impossible to appear a prophet to know all the difficulties in the process of any tank. Except the predictable preparation, most work in promoting ERP existed in the difficulties in the process, which should be solved together with the ERP merchant.Deserve to be mentioned, the domestic ERP systems, always need to increase some flexible contents in the original rigor designation, which was decided by Chinese condition. Depriving all powers of someone not ought to attribute to him/her was practical! Although this condition could not draw close to developed country, I believe as the lift of management level and demand of market economics, this situation could be improved step by step.Four: the limitation of ERPAlthough ERP was an advanced and rigor system, it was not all-round, reflected in there points:1. It could not lift the production technology level directly.One of the core functions of ERP was production management, but the lift of production technology could not be realized by any management 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 great expenditures, ERP could do nothing to help!3. The qualification demanding was too highIn most companies, it was nearly impossible to find a person know about information, introduction, finance, sale, acquisition. Even for the ERP promoter, he/she was hard to possess the ability to promote ERP smoothly, much less other staffs. Some trainings could not make them know how to manipulate, long-time running was needed.4. The problems when promoting may increase the resistanceSome branch leaders held resistance emotion at first, they may amplify the negative effect of the difficulties, even criticize the ERP promoter for using public office for private gain.In the process of promotion, the stabilization of staff was hard to realize 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, it was nearly impossible for to find another reliever completely properly. Various difficulties might make part staffs shrink back, whip off, and all previous efforts wasted.6. The implementation fee was dear, the cycle was longERP was completely different from the common turn-key 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 be accomplished in an action, but in a long-term period.Five: the Meaning of ERP in Enterprise ManagementThe previous contents had introduced the function featur