It is an information system that takes management accounting as the core, identifies and plans enterprise resources, thus obtaining customer orders, completing processing and delivery, and finally obtaining customer payment.
A concept developed by Gartner Group describes the next generation manufacturing business system and manufacturing resource planning (MRP II) software. It will include a client/service architecture, using a graphical user interface, and through the use of open systems. In addition to the existing standard functions, it also includes other functions, such as quality, process operation management and adjustment report. In particular, the basic technology adopted by ERP will make users independent in both software and hardware, making it easier to upgrade. The key of ERP is that all users can tailor their own applications, so it is naturally easy to use.
Gartner Group proposed that the functional standards of ERP should include four aspects:
1. Integrated functions beyond MRP scope
Including quality management; Laboratory management; Process operation management; Formula management; Product data management; Maintenance management; Control reporting and warehouse management.
2. Support mixed manufacturing environment
Including a manufacturing environment capable of supporting discreteness and process; The ability to combine business processes with international applications according to an object-oriented business model.
3. Support dynamic monitoring capability and improve business performance.
Including the adoption of control and engineering methods throughout the enterprise; Analog function; Decision support and graphic ability for production and analysis.
4. Support an open client/server computing environment.
Comprise a client/server architecture; Graphical user interface (GUI); Computer aided design engineering (CASE), object-oriented technology; Query relational database with SQL; Internal integration of engineering systems, business systems, data acquisition and external integration (EDI).
ERP is beyond MRP II. ERP is essentially based on MRP II, but it has surpassed the traditional MRP II in function and technology. This is a customer-driven, time-based enterprise resource planning for the whole supply chain management.
First, the management concept of ERP system
The core management idea of ERP is to realize the effective management of the whole supply chain, which is mainly reflected in the following three aspects:
1, which embodies the idea of managing the whole supply chain resources.
In the era of knowledge economy, it is impossible to effectively participate in market competition only by relying on the resources of its own enterprises, and all parties involved in the operation process, such as suppliers, manufacturers, distribution networks, customers and so on. , must be incorporated into a close supply chain, so as to effectively arrange the production, supply and sales activities of enterprises, meet the needs of enterprises to use all market resources of the whole society for production and operation quickly and efficiently, so as to further improve efficiency and gain market competitive advantage. In other words, modern enterprise competition is not the competition between individual enterprises, but the competition between one enterprise supply chain and another. ERP system realizes the management of the whole enterprise supply chain and meets the needs of market competition in the era of knowledge economy.
2. Reflect the ideas of lean production, synchronous engineering and agile manufacturing.
ERP system supports the management of mixed production mode, and its management ideas are manifested in two aspects: one is the idea of "lean production", which is the business strategy system put forward by MIT. That is, when an enterprise organizes production by mass production, it brings customers, sales agents, suppliers and cooperative units into the production system. The relationship between enterprises and sales agents, customers and suppliers is no longer a simple business relationship, but a cooperative partnership with * * * interests. This kind of partnership constitutes the supply chain of enterprises, which is the core idea of lean production. The second is the idea of "agile manufacturing". When the market changes and enterprises meet specific market and product requirements, the basic partners of enterprises may not be able to meet the requirements of new product development and production. At this time, the enterprise will organize a short-term or one-off supply chain composed of specific suppliers and sales channels to form a "virtual factory", regard suppliers and cooperative units as components of the enterprise, and adopt "synchronous engineering" to organize production, so as to bring new products to the market in the shortest time and keep products at all times.
3. Reflect the idea of planning in advance and controlling in the process.
The planning system in ERP system mainly includes master production plan, material demand plan, capacity plan, purchase plan, sales execution plan, profit plan, financial budget and human resource plan, and these planning functions and value control functions have been completely integrated into the whole supply chain system.
On the other hand, the ERP system defines the accounting subjects and accounting methods related to the transaction, so as to automatically generate accounting entries when the transaction occurs, and ensure the synchronous record and data consistency of capital flow and logistics. Therefore, according to the present situation of financial funds, we can trace the ins and outs of funds, further trace related business activities, change the situation that funds information lags behind material information, and facilitate the control and real-time decision-making in the process.
In addition, the functions of planning, transaction processing, control and decision-making are all realized in the business process of the whole supply chain. It is required to give full play to everyone's work potential and sense of responsibility in the business process of each process, and emphasize the spirit of cooperation between processes, so as to give full play to everyone's subjective initiative and potential in an organic organization. Realize the transformation of enterprise management from "towering" organizational structure to "flat" organizational structure, and improve the response speed of enterprises to dynamic changes in the market.
In a word, with the rapid development and application of IT technology, ERP system can transform many advanced management ideas into practical computer software systems.
Second, the relationship between the application of ERP and enterprises
ERP is an advanced and effective management concept and method, which borrows a new management mode to transform the old management mode of the original enterprise. In the practical popularization and application of ERP software, its application depth and breadth are not in place, and the effect of most enterprises is not significant, which has not aroused the shock of enterprise decision makers and people's extensive concern.
1. Implementing ERP is an all-round change in enterprise management.
Enterprise leaders should be educated first, followed by the implementers and executors of modern management theory, standardize enterprise management and its related links, make it become the conscious action of leaders, management and employees, and make modern management consciousness take root in enterprises and become a part of enterprise culture. It seems that there is no room for negotiation for foreign enterprises to implement ERP, and they are fully accepted and self-conscious. In fact, it is a matter of course to run a business, but we still have to wait for our concept to be upgraded and updated. Sometimes we have to avoid sharp edges, accommodate stale ideas and shirk each other. If we do not resolutely bid farewell to these bad habits, this all-round change will be repeated or even aborted.
2. The enterprise management team should master the knowledge of * * *.
Look inward, practice internal strength and do the basic work of management. No matter how good the application software and software suppliers can provide, they can only rely on their own efforts. The implementation of ERP is called "first-hand project", which shows the special role of enterprise decision makers in the implementation of ERP. ERP is a management system that affects the overall situation. Without the participation and authorization of the top leaders, it is difficult to mobilize the overall situation.
3.ERP investment is a systematic project.
Compared with the input and output of other fixed assets equipment, the input and output of ERP are not so intuitive, simple and clear, and it is impossible for the input to be rewarded immediately and see benefits. The input of ERP is a systematic project, and it is impossible to get immediate results. Mainly to carry out management ideas, which is a red line in enterprise management. It works for a long time, creates benefits, and needs to seek benefits from management in the process of deepening.
In addition, the implementation of ERP should be tailored to local conditions and vary from enterprise to enterprise. First of all, we should set up corresponding systems according to the specific needs of enterprises, instead of installing minicomputers or WindowsNT in general regardless of the size of enterprises. This long-term operation will do great harm to the enterprise. Secondly, this kind of investment is not once and for all. With the rapid development of technology and the deepening of work, enterprises will feel the shortage of resources more and more. Therefore, there should be corresponding investment every year to ensure the healthy operation of the system.
4.4 implementation. ERP needs compound talents.
They should know both computer technology and management. At present, the cultivation of compound talents in colleges and universities is far from meeting the needs of enterprises. The cultivation of compound talents needs a process and a certain time, but enterprise leaders often regard these talents as general managers, not as hard-won wealth of enterprises. They are an important team. This is related to long-term neglect of management. The position of these compound talents in enterprises is far inferior to that of market developers and product developers, but they play an "auxiliary" role, not the object of policy inclination. This factor is an important reason for brain drain. In addition, when enterprises engage in ERP, these compound talents play a leading role. Once management enters the routine, they seem to become redundant, which has become an inevitable law. In the talent market, compound talents are the most active, and those entrepreneurs with vision will make great efforts to tap talents, which is not conducive to the stability of the executive team.
In a word, qualified enterprises should seize the opportunity to implement ERP management system, not just engage in pure theoretical research, re-study and long-term investigation. First sort out the basic data of internal management, choose or develop ERP software suitable for your own enterprise, and then go when the conditions are ripe.
Third, the risk of ERP and its prevention
No matter how superior the conditions of enterprises are and how well prepared they are, the risks of implementation still exist. In the implementation cycle of ERP system, various influencing factors may change at any time. How to effectively manage and control risks is one of the important links to ensure the success of ERP system implementation.
Risk of ERP project
Usually, when considering the factors of failure, people usually focus on the analysis of many factors in the implementation process, and often ignore the potential risks of ERP system before and after the project starts. For ERP projects, risks exist in the whole process of the project, including project planning, project preparation, implementation process and system operation. To sum up, the risks of ERP projects mainly include the following aspects:
1. Lack of planning or unreasonable planning;
2. Inadequate project preparation, manifested in the wrong choice of hardware and ERP software;
3. The implementation process is not strictly controlled, and the stage results are not up to standard;
4. The design process lacks effective control links;
5. Failure to evaluate the implementation effect or unreasonable evaluation;
6. The system security design is not perfect, and there is a hidden danger that the system is illegally invaded;
7. Inappropriate or incomplete disaster prevention measures can easily lead to system collapse.
1. Strategic plan
Does the enterprise have a five-year IT system plan? With the informationization of society, IT system is not only a tool for enterprises, but also a technical means. As an important part of IT system, ERP serves the long-term planning of enterprises and is the means and guarantee of long-term planning. The goal of ERP originates from IT system planning, which is the basic standard to evaluate the success or failure of ERP system. The implementation scope and content of ERP system should be determined according to IT system planning.
2. Project preparation
The determination of hardware and network scheme, the selection of ERP system and the evaluation of consulting partners are the three main tasks at this stage, and they are also the three major elements of ERP system implementation. Hardware and network schemes directly affect the performance, reliability and stability of the system. The function of ERP system determines the satisfaction degree of enterprise demand; The working ability and experience of consulting partners determine the quality and effect of the implementation process.
3. Project implementation control
In the implementation of ERP system, project management technology is usually used to control and manage the implementation process. Effective implementation control is manifested in scientific implementation plan, clear stage results and strict results audit. Moreover, effective control is also manifested in active coordination and unobstructed information transmission channels. Organizations implementing ERP include: steering committee, project manager, external consultant, IT department, implementation team of functional departments and end users of functional departments. The coordination and communication between departments determine the quality and efficiency of the implementation process. At present, this kind of risk is particularly obvious and serious in the absence of suitable project managers in enterprises.
4. Business process control
Business process reengineering is completed in the design stage of project implementation. The control and supervision links in the process ensure that all businesses are under effective control after ERP is officially put into operation, so as to avoid human losses of enterprises. When designing the control link, we should give consideration to both control and efficiency. Too many control links and redundant business processes will inevitably reduce work efficiency. The lack of control links will lead to the risk of business out of control.
5. Project implementation effect
Although project evaluation is the last link in the process of ERP implementation. But this does not mean that project evaluation is unimportant. On the contrary, the result of project evaluation is a direct reflection of the effect of ERP implementation. Correctly evaluating the implementation results is inseparable from clear implementation objectives, objective evaluation criteria and scientific evaluation methods. At present, there is a widespread problem of neglecting project evaluation. Ignoring the project evaluation will bring the hidden danger that the implementation team does not care about the implementation results. This is the great risk of ERP project.
6. System security management
System security includes: operating system authorization, network equipment permission, application system function permission, data access permission, virus prevention, illegal intrusion supervision, data change tracking, data security backup and archiving, computer room security management regulations, system administrator supervision and so on. At present, few people in enterprises are proficient in computer technology, and few computers are networked. Therefore, in the implementation of ERP system, there is a widespread phenomenon of not paying attention to system security. For example, users do not pay attention to password confidentiality, and super users authorize multiple people. The direct consequence of the lack of safety awareness is that there are loopholes and defects in the safety design of the system. In recent years, newspapers have constantly disclosed the news that the computer system of banks or enterprises has been illegally invaded, which has sounded the alarm for enterprises.
7. Accident or disaster
Irresistible natural disasters such as floods, fires and earthquakes will bring devastating blows to ERP systems. After the ERP system is officially launched by enterprises, this kind of destruction will directly cause the interruption of business transactions and bring immeasurable losses to enterprises. Preventive strategies and countermeasures are the best way to reduce this risk. Such as establishing a remote backup and recovery mechanism; Steps and measures to resume manual business processing when the computer system can't work normally.
What is ERP? Simply put, ERP is an enterprise resource planning system. ERP is a set of enterprise management system standards put forward by Guardian Group, a famous American computer technology consulting and evaluation group. It refers to the systematic idea of improving enterprise resource efficiency based on information technology, and provides enterprises with resource management solutions in business integrated operation.
What is ERP? The scientific definition of ERP is: ERP-Enterprise Resource Planning Enterprise resource planning system 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 is not only a software, but also a management idea, which realizes the internal resources and related external resources of enterprises.
Integrate the resources of ministries.
Through software, people, finance, materials, production, supply, sales and corresponding logistics, information flow, capital flow, management flow and value-added flow are closely combined to realize resource optimization and enjoyment, which is ERP.
After knowing what erp is, let's take a look at the history of enterprise ERP in China in 2006. In China, enterprise informatization and ERP application have been ups and downs.
It has been raining for more than 20 years. When the first set of MRP software was introduced from 198 1 Shenyang No.1 Machine Tool Works from German Engineers Association, few people knew what erp was. In the past 20 years, the application and promotion of ERP in China has experienced a stormy course from start, exploration to maturity. Before 1986, most domestic enterprises didn't know what ERP was. From 1985 to 1990, many management experts and scholars, including entrepreneurs in China, began to study what the international advanced management model is and how to help China enterprises improve their management competitiveness. During this period, some pilot enterprises of ERP application were born. 1990, many well-known ERP manufacturers from all over the world flooded into China market, and more enterprises tried or bought ERP products. But to our disappointment, the success rate of ERP in China enterprises is not very high, which has caused a great blow to China enterprises, so that many enterprises still dare not launch ERP applications.
With China's entry into WTO and the rapid advancement of enterprise informatization, ERP has also entered a stage of widespread popularization in China, and more and more people know what ERP is. ERP with more pragmatic application, wider business scope and gradually strengthened business depth is expected by China enterprises. However, the current application of ERP in China is not satisfactory. Overall, the application of ERP in China presents an unbalanced development trend. There is a big gap between enterprises, and there are not many enterprises that can really implement ERP management system successfully. The reasons are as follows: 1. The ERP industry lacks in-depth understanding of the vast number of domestic enterprises and the lack of in-depth practice of ERP mature standards in China, which leads to confusion in ERP selection and out-of-control implementation risks. Second, some software vendors tout their products by hook or by crook, which makes the ERP market chaotic and directly leads to customers' doubts about ERP products.
First of all, the backward enterprise management level will seriously restrict the application of ERP. The development of ERP is the combination of management thought and computer technology. From the production process of ERP, the maturity of ERP completely conforms to the process of theory, practice and re-theory. In the development of more than 20 years, through the continuous application and innovation of practical management theory, its system connotation and basic model have been very clear. The maturity of ERP depends not only on how popular the management idea of the software itself is, but also on whether the management theory contained in ERP itself is applied in practice. The successful application in developed countries proves that its concept is successful.
In China, the management level of enterprises has long lagged behind the requirements of informatization. Many enterprises have the problems of incomplete basic data and distorted information. At the same time, a large number of enterprises have not yet established a modern enterprise system, and the internal motivation of using information technology for management innovation is insufficient. The adoption of information technology is in a passive state, and there are widespread problems such as imperfect information management institutions, imperfect information management systems, inadequate implementation, lax and irregular on-site management, and low utilization rate of information equipment. These problems will seriously restrict the application of ERP in China.
Second, the immaturity of enterprise vertical management will seriously affect the application of ERP, which provides a broader space for enterprises to improve their management level. The application of ERP has scope expansibility, and gradually forms industry-specific solutions to meet the special needs of different industries. The premise of all this is the comprehensive integration of management perspective and management height. In particular, the financial system in ERP should be able to receive trigger information from all business processes, analysis systems and cross-functional subsystems in real time, and perform monitoring functions to make quick decisions. Only in this way can ERP support and diagnose enterprise operation more comprehensively. What is erp plagiarism in this article? At present, China enterprises are seriously out of touch in sales, procurement, production, finance and other aspects, which is a very common phenomenon, especially for fast-growing enterprises. For example, the disharmony between procurement and production often leads to shutdown; Sometimes the connection between finance and sales is not smooth, resulting in the phenomenon that accounts receivable cannot be collected. The reason for this situation lies in the lack of overall consideration of enterprises, especially the inability to integrate the "three streams" (capital flow, logistics and information flow), which leads to the inability to plan and control in a unified way and to coordinate the business of various departments. This is the second test of ERP development in China.
Thirdly, the defects of ERP software life cycle will seriously restrict the application of ERP. ERP is a comprehensive application of C/S or B/S system, relational database structure, object-oriented technology, graphical user interface, the fourth generation language (4GL), network communication and other information industries.
Fruit, a software product with modern management thought as its soul. Mature products of ERP should have the functions of integrating data completely according to logic, providing business process model, developing interface and realizing customized configuration. The perfect combination of technology and application should be a reflection of ERP maturity. However, the following three problems in China's ERP software will seriously affect the life cycle of ERP software, and then restrict the application of ERP.
What is erp? You can read this article.
Since 198 1 year, the first set of MRPⅱ software was introduced by Shenyang No.1 Machine Tool Works from German Engineers Association, and MRPⅱ/ERP has entered the market.
In the past 20 years, the application and popularization of China has experienced a stormy course from start, exploration to maturity. According to incomplete statistics, about 700 enterprises in China have purchased or used this advanced management software. However, the effect of its application is very uneven, and there is a big gap between enterprises. 1the predecessor of ERP 1970-MRP (material resources) The problems existing in the development of ERP in Chinese enterprises.
In the 30 years after the emergence of the plan, enterprise information management has developed from MRP to MRPII and today's.
Enterprise resource planning. As early as around 1990, China began to introduce and use MRP II to help enterprises carry out information management and aided design, but
It was not until 1999 that companies represented by Case and Lima began to try ERP software. Domestic ERP software has just passed its fifth year. With the successful implementation and application of ERP in a number of well-known domestic enterprises such as Lenovo, Haier and Sinopec, the advanced management ideas brought by ERP implementation are being studied and imitated by enterprises in the same industry. Moreover, some small and medium-sized enterprises, such as Baodao Optical and Hangzhou, which used to be considered as "the corner forgotten by ERP", have also begun to introduce ERP to help their own information management reform. To understand what erp is, we must understand the advantages of erp.
1 1 ERP management
With the expansion of enterprise scale, all kinds of production-related information are also huge. If the information cannot be collected and processed in time, it will be
It will affect the operation of the whole enterprise. For example, if the cost information lags behind, it will affect the quotation. If the inventory and workshop inventory information is not timely, it will easily lead to the failure of production plan and the backlog and waste of a large number of materials. Inaccurate purchasing plan will affect the timely arrival of materials, thus directly affecting the benefits of enterprises. ERP system collects all kinds of information, and processes, counts and analyzes it in time to ensure the timeliness and accuracy of the information, so that the decision-makers of enterprises can know the business situation in real time and make accurate decisions. ERP not only processes information, but also solidifies reasonable management processes in the system, reducing human errors and improving the efficiency and benefit of production and operation. Therefore, ERP is not only a set of software, but also contains the concept of modern enterprise management. With the progress of technology and the acceleration of product renewal, the competition among enterprises is becoming more and more fierce. These competitions are finally reflected in efficiency competition, product development efficiency, production efficiency, procurement efficiency and capital flow efficiency. Through the implementation of ERP, we can improve the internal processes of enterprises, optimize the enterprise structure, reduce management levels, improve efficiency, reduce costs and inventory, improve the management level of enterprises from all levels, and improve customer satisfaction, which is also our goal. Now you know what erp is!
1 Problems in implementation. 2 enterprise resource planning
In recent 20 years, the development of ERP in China is not smooth, and the actual application is far from satisfactory. In this regard, we must see two points.
Reality and two thought-provoking phenomena. The first fact is that the basic equations of manufacturing are universal. As we all know, the basic function of MRP is to get the material requirement plan (D) according to the master production plan (A: explain what to produce), bill of materials (B: explain what to produce) and inventory records (C: explain what to have). MRP simulates the so-called "basic equation of manufacturing industry", which can be expressed as a conceptual formula: A? -C = D. Relevant literature points out that the basic equation of manufacturing industry
Just like gravity, enterprises can only face it and cannot change it. The second fact is to use computer technology to improve the management of enterprises.
Management level is the only way. So, what is the result of the combination of basic equations of manufacturing industry and computer technology? The answer is ERP!
The development of ERP in China in recent years can be described by a very vivid sentence: enterprises with good benefits can't think of ERP and their operating conditions are not good.
Good enterprises can't take care of ERP. The basic situation is as follows: ① Enterprises are short of funds. ② Lack of management and IT technology application experience. (3) The objective internal and external environment makes the boss's decision-making unable to be completely replaced by software. The history of "rule by man" in China enterprises for many years proves that the vitality and advantages of small and medium-sized enterprises are not scale or monopoly, but fast and flexible.
After ERP is fully implemented, the software only needs to provide reference data, so it is illegal for the boss to do all the decision-making things. ④ The business scale that needs to be expanded urgently cannot be stopped because of informationization. According to our practical experience, for most small and medium-sized private enterprises in China, it is not easy to do it in one step because of the lack of resources, experience and even understanding, but at least the top management gives enough attention and support is the most basic requirement for the successful implementation of ERP projects.
After knowing what erp is, let's take a look at the application of ERP system in accounting. Accounting mainly records, calculates, reflects and analyzes the change process and results of funds in enterprise economic activities. It consists of general ledger, accounts receivable, accounts payable, cash, fixed assets and multi-currency system.
And other parts. So from a physical point of view, the accounting module of ERP involves general ledger module, accounts receivable module, accounts payable module, cash management module, fixed assets accounting module, multi-currency module and wage accounting module.
Taking the cash management module as an example, it 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. In ERP software, there are generally cash-related functions such as bill maintenance, bill printing, payment maintenance, bank list printing, payment inquiry, bank inquiry and check inquiry. In addition, it
It also integrates accounts receivable, accounts payable, general ledger and other modules to automatically generate vouchers and post them to the general ledger.