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 motivation to use information technology for management innovation within enterprises 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 software product that comprehensively applies the achievements of information industry such as C/S or B/S system, relational database structure, object-oriented technology, graphical user interface, the fourth generation language (4GL), network communication and so on. Take modern management thought as the 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? Look at this article. Since the first set of MRP Ⅱ software was introduced from German Engineers' Association in 198 1, the application and popularization of MRP Ⅱ/ERP in China has gone through a stormy process from start, exploration to maturity in nearly 20 years. 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. 1 problems in the development of enterprise ERP in China During the 30 years since the predecessor of 1970 ERP (MRP), enterprise information management has developed from MRP to MRPII and ERP today. As early as 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.Advantages of ERP management With the expansion of enterprise scale, all kinds of production-related information are also huge. If the information is not collected and processed in time, it will affect the operation of the whole enterprise. For example, the delay of cost information will affect the quotation. If inventory and workshop inventory information cannot be obtained in time, 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 and directly affect 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! 2. Problems in the implementation of ERP In the past 20 years, the development of ERP in China has not been smooth, and the actual application is far from satisfactory. In this regard, we must see two facts 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× B-C = D. Relevant literature points out that the basic equation of manufacturing industry is like gravity, which makes enterprises face it, but cannot be changed. The second fact is that using computer technology is the only way to improve the management level of enterprises. 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 enterprises with poor operating conditions 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. 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, modules such as A/R, A/P and general ledger are integrated to automatically generate vouchers and post them to the general ledger.