Enterprise resource planning (ERP) was put forward by Gartner Group in the United States in 1990. Enterprise resource planning is the next generation manufacturing system and resource planning software of MRP II. In addition to the existing functions of production resource planning, manufacturing, finance, sales and procurement, MRP II also has quality management, laboratory management, business process management, product data management, inventory, distribution and transportation management, human resource management and regular reporting system. At present, the meaning of ERP in China has expanded, and all kinds of software used by enterprises have been included in the scope of ERP. It jumps out of the traditional enterprise boundary and optimizes enterprise resources from the scope of supply chain. It is a new generation information system based on the era of network economy. It is mainly used to improve the business process and enhance the core competitiveness of enterprises.
ERP is an enterprise information management system that mainly manages material resources, capital resources and information resources for manufacturing industry. ERP is an enterprise management software with management accounting as its core, which can provide real-time information across regions, departments and even companies. Enterprise management software integrating material resource management (logistics), human resource management (people flow), financial resource management (capital flow) and information resource management (information flow).
ERP is a supply chain management idea put forward by Gartner Group Inc, an American computer technology consulting and evaluation group. Enterprise resource planning (ERP) refers to a management platform which is based on information technology and provides decision-making operation means for enterprise decision makers and employees with systematic management ideas. ERP system supports mixed manufacturing environments such as discrete and process, and its application scope extends from manufacturing to retail, service, banking, telecommunications, government agencies and schools. It effectively integrates enterprise resources by integrating database technology, graphical user interface, the fourth generation query language, client server structure, computer-aided development tools and portable open systems.
Functional micro-assembly
ERP system includes the following main functions: supply chain management (SCM), sales and marketing, distribution, customer service, financial management, manufacturing management, inventory management, factory and equipment maintenance, human resources, reporting, manufacturing execution system (MES), workflow service and enterprise information system. In addition, it also includes financial investment management, quality management, transportation management, project management, regulations and standards, process control and other auxiliary functions.
ERP is a management information system for integrated management of all resources of an enterprise. Simply put, it is a comprehensive management of the three major streams of logistics, capital flow and information flow of an enterprise. Its function module is different from the previous MRP or MRPII module. It can be used not only for the management of productive enterprises, but also for many other types of enterprises, such as some non-productive and public welfare enterprises, and can also introduce ERP system for resource planning and management.
In enterprises, general management mainly includes three aspects: production control (planning and manufacturing), logistics management (distribution, procurement and inventory management) and financial management (accounting and financial management). These three systems are integrated, and there are corresponding interfaces between them, which can be well integrated to manage enterprises. In addition, it should be specially mentioned that with the strengthening of enterprises' emphasis on human resource management, more and more ERP manufacturers have incorporated human resource management into an important part of ERP system.
Supply chain management
It is the management of enterprise supply chain, that is, the management of market, demand, order, raw material procurement, production, inventory, supply, distribution and delivery, including every link from production to delivery and from supplier to customer. Supply chain is a business cycle system for enterprises to survive, and it is also the most important subject in enterprise e-commerce management. Statistics show that enterprise supply chain can consume up to 25% of enterprise operating costs. SCM can bring the following benefits to enterprises: (1) Increase the accuracy of forecasting. (2) Reduce inventory and improve delivery and supply capacity. (3) Shorten workflow cycle, improve productivity and reduce supply chain cost. (4) Reduce the overall procurement cost, shorten the production cycle and speed up the market response.
With the rapid development of the Internet, more and more enterprises begin to use the Internet to realize supply chain management. That is, the Internet is used to integrate upstream and downstream enterprises, with central manufacturers as the core, and to integrate upstream raw materials and spare parts suppliers, downstream distributors, logistics transporters, product service providers and agency banks to form a complete e-commerce supply chain for end customers. The purpose is to reduce procurement costs and logistics costs, improve the response speed of enterprises to the needs of the market and end customers, and thus improve the market competitiveness of enterprise products.
Sales and marketing
Market is the product of commodity economy, which develops with the development of commodity economy. As long as there is commodity production and commodity exchange, there is bound to be a market, so there is an objective and inevitable connection between commodity sales and the market. The commodity production and commodity exchange of individual and private enterprises are not restricted by the state plan, but are produced and developed completely in the market environment. Therefore, individual and private enterprises must establish a correct market concept, especially pay attention to market research, which is the premise of doing a good job in commodity production and sales and the guarantee for enterprises to be invincible in the fierce market competition.
Market concept is the guiding ideology that all production and operation activities of enterprises are based on meeting users' needs. The concrete contents of modern market concept mainly include: (1) users are the center of enterprise activities, and enterprises determine their own production and operation direction according to users' needs; (2) The marketing activities of the enterprise should be integrated and coordinated, with meeting the needs of users as the center; (3) while meeting the needs of users, realize the profits of this enterprise. In the strategy of profit, we don't pay attention to the profit of each transaction, but consider the long-term development of the enterprise, and take winning customers, establishing a good corporate image, opening up markets and improving market share as the goals of the enterprise, so as to make profits.
Market research, also known as marketing research, uses certain methods and procedures to collect, sort out and analyze the marketing materials of goods and services that consumers need, and make market analysis and planning to determine marketing strategies. To do a good job in financial management of enterprises, we must also pay attention to the market and strengthen market research. This is because: first, the market is the intermediary between production and consumption, which can sensitively reflect the changes and conditions of social demand. If enterprises want to be in a favorable position in the competition, they must grasp the market dynamics in time; Second, if an enterprise wants to get the maximum financial benefit at the lowest cost, it must produce and operate marketable products that meet the market needs through market research; Third, the purchase and sale activities of enterprises must rely entirely on the market mechanism, which is determined by the production and operation characteristics of individual and private enterprises. The main contents of market research include market research, market forecast and the formulation of sales strategy.
Financial management module
In enterprises, clear and definite financial management is extremely important. Therefore, it is an indispensable part of the whole ERP scheme. The financial module in ERP is different from the general financial software. As a part of ERP system, it has corresponding interfaces with other modules of the system and can be integrated with each other. For example, it can automatically count the information input to the financial module from production activities and procurement activities to generate general ledger and accounting statements, eliminating the tedious process of inputting vouchers and almost completely replacing the traditional manual operation. The financial part of general ERP software is divided into accounting and financial management.
I. Accounting
Accounting mainly records, calculates, reflects and analyzes the changing process and results of funds in the economic activities of enterprises. It consists of general ledger, accounts receivable, accounts payable, cash, fixed assets and multi-currency system.
1. General ledger module: its function is to process the input and registration of accounting vouchers, output journals, general subsidiary ledger and general ledger, and to prepare major accounting statements. It is the core of the whole accounting, and accounts receivable, accounts payable, fixed assets accounting, cash management, salary accounting, multi-currency system and other modules all transmit information around it.
2. Accounts receivable module: refers to the accounts receivable from normal customers by enterprises for selling goods on credit. It includes invoice management, customer management, payment management, aging analysis and other functions. Associated with customer order and invoice processing business, accounting vouchers for various matters are automatically generated and imported into the general ledger.
3. Accounts Payable module: Accounts Payable in accounting refers to the accounts payable by enterprises for payment, including invoice management, supplier management, check management and aging analysis. It can be fully integrated with purchasing module and inventory module to replace the tedious manual operation in the past.
4. Cash management module: mainly controls the inflow and outflow of cash, and accounts for petty cash and bank deposits. It includes the management of coins, banknotes, checks, drafts and bank deposits. ERP provides cash-related functions, such as bill maintenance, bill printing, payment maintenance, bank list printing, payment inquiry, bank inquiry and check inquiry. In addition, modules such as A/R, A/P and general ledger are integrated to automatically generate vouchers and post them to the general ledger.
5. Fixed assets accounting module: that is, the accounting for the increase and decrease of fixed assets and the extraction and distribution of depreciation-related funds is completed. It can help managers understand the current situation of fixed assets, manage assets through various methods provided by this module, and carry out corresponding accounting treatment. Its specific functions include: logging in fixed assets cards and sub-ledgers, calculating depreciation, compiling reports, automatically compiling transfer vouchers and transmitting them to the general ledger. It is combined with accounts payable, cost and general ledger modules.
6. Multi-currency module: This is due to the increasing demand for foreign currency settlement business in order to adapt to the international operation of today's enterprises. Multi-currency system can express and settle all the functions of the whole financial system in various currencies, and customer orders, inventory management and procurement management can also be managed by multi-currency system. The multi-currency system has interfaces with accounts receivable, accounts payable, general ledger, customer orders, procurement and other modules, and can automatically generate the required data.
7. Wage accounting module: automatically settle, distribute and calculate the wages of enterprise employees, and withdraw all relevant funds. It can log in salary, print payroll and various summary reports, calculate and extract various salary-related expenses, automatically make vouchers and import them into the general ledger. This module is integrated with general ledger and cost module.
8. Cost module: According to the product structure, work center, working procedure, procurement and other information, calculate various costs of products, and make cost analysis and planning. You can also use the standard cost or average cost method to maintain costs by location.
Second, financial management.
The function of financial management is mainly based on accounting data, and then analysis, so as to make corresponding prediction, management and control activities. It focuses on financial planning, control, analysis and forecasting:
Financial plan: according to the previous financial analysis, make the next financial plan and budget.
Financial Analysis: provides query function, and carries out financial performance evaluation and account analysis by graphically displaying user-defined variance data.
Financial decision-making: the core part of financial management, the central content is about the decision-making of funds, including fund raising, investment and fund management. Production control management module.
This part is the core of ERP system, which organically combines the whole production process of enterprises, so that enterprises can effectively reduce inventory and improve efficiency. At the same time, the automatic connection of the original scattered production process also enables the production process to be carried out coherently, and there will be no production disconnection and delay in production delivery time.
Production control management
It is a plan-oriented advanced production management method. First, the enterprise determines a general production plan, and then after the system is subdivided layer by layer, it reaches all departments to implement it. That is, the production department produces accordingly, the purchasing department purchases accordingly, and so on.
1. Master production plan: according to the production plan, forecast and the input of customer orders, arrange the types and quantities of products to be provided in the future cycle. It transforms the production plan into the product plan, which is a detailed schedule accurate to time and quantity after balancing the material and capacity requirements. It is the arrangement of all the activities of the enterprise in a period of time, and it is a stable plan, which is generated by the production plan, the actual order and the forecast obtained from the analysis of historical sales.
2. Material demand planning: after the master production plan determines how many final products to produce, the quantity of products to be produced by the whole enterprise is converted into the quantity of parts to be produced according to the bill of materials, and the final quantity to be processed and purchased can be obtained by comparing with the existing inventory. This is the plan that the whole department really follows.
3. Capacity requirement plan: a detailed work plan generated by balancing the total workload of all work centers and the capacity of work centers after obtaining the preliminary material requirement plan, so as to determine whether the generated material requirement plan is a feasible demand plan for enterprise production capacity. Capacity requirement planning is a short-term and practical plan.
4. Workshop control: This is a dynamic operation plan that changes with time. It is to assign jobs to specific workshops, and then carry out job sequencing, job management and job monitoring.
5. Manufacturing standard: A lot of basic production information is needed in the plan. These basic information are manufacturing standards, including parts, product structure, work procedures and work centers, which are all identified by unique codes in the computer.
The part code of material resource management provides a unique code identification for each material.
Bill of materials is a technical document that defines the product structure and is used to prepare various plans.
Process, describing the process steps and operation sequence of manufacturing and assembling products. Including the sequence of processing procedures, indicating the processing equipment of each procedure and the required rated working hours and wage levels.
D work center is composed of equipment and labor with the same or similar processes, and it is the basic unit engaged in production scheduling, accounting ability and cost calculation.
main feature
ERP integrates customer demand, manufacturing activities within enterprises and manufacturing resources of suppliers to form a complete supply chain, and its core management ideas are mainly embodied in the following three aspects: First, it embodies the idea of managing the whole supply chain resources; Second, it embodies the ideas of lean production, agile manufacturing and synchronous engineering; Third, it embodies the idea of planning and controlling beforehand.
The sign of successful ERP application is: 1. Integrated system operation, software operation across multiple departments; Second, the business process is rationalized, and business departments at all levels re-engineer according to the completely optimized process; Thirdly, performance monitoring is dynamic, and the performance system can immediately feedback and correct the problems existing in management; Fourth, management improvement is continuous, and enterprises can establish a mechanism of continuous self-evaluation and continuous management improvement.
ERP is characterized by integration, systematicness, flexibility and real-time control. The supply chain management thought of ERP system puts forward higher requirements for enterprises, and it is the core management mode for the prosperity and development of enterprises in the information society and knowledge economy era.
(1) is sales-oriented and can respond to the market quickly. It includes the function of supply chain management, emphasizes the new partnership among suppliers, manufacturers and distributors, and supports enterprise logistics management.
(2) More emphasis is placed on enterprise process and workflow, which realizes the integration of personnel, finance, manufacturing and distribution, and supports enterprise process reengineering.
(3) Product data management function, design data and process management are added, and the integration of production management system with CAD and CAM systems is further strengthened.
(4) Pay more attention to financial management and have a relatively perfect enterprise financial management system, which makes the implementation of the concept of value management and the more organic combination of capital flow, logistics and information flow.
(5) In the production and operation plan, more consideration should be given to the role of human factors as resources, as well as the training cost of human beings.
(6) In manufacturing planning, ERP supports the mixed management mode of MRP and JIT, and also supports the management mode of various production modes (discrete manufacturing, continuous process manufacturing, etc.). ).
(7) Adopt the latest computer technology, such as client/server distributed structure, object-oriented technology, electronic data interchange (EDI) based on WEB technology, multi-database integration, data warehouse, graphical user interface, the fourth generation language and auxiliary tools.