1, what is ERP?
ERP is the abbreviation of enterprise resource planning, which means enterprise resource planning in Chinese. It is a popular term in the field of enterprise management at present, but it is not a brand-new concept. For enterprise managers, enterprise management itself is a process of integrating and utilizing various resources at the disposal of enterprises and creating value. At this time, enterprise resource planning is often concerned with the internal resource allocation of a single enterprise, with small management scope and little difficulty, and is mostly carried out by manual or traditional processing flow. With the continuous expansion of enterprise scale, it is difficult to realize the rapid concentration and optimization of enterprise resources and information by manual operation, but the market competition is becoming increasingly fierce, so it is necessary to continuously improve the response speed and reduce decision-making mistakes. In this case, it is the common need of enterprise management to realize enterprise resource planning by using ever-changing information technology. It is of great significance to integrate customer demand with manufacturing activities within the enterprise and manufacturing resources of suppliers to form a complete supply chain of the enterprise, and effectively manage all links in the supply chain, such as order, procurement, inventory, planning, manufacturing, quality control, transportation, distribution, service and maintenance, financial management, personnel management, laboratory management, project management, formula management, etc. The enterprise ERP system proposed here is to optimize the enterprise value chain resource planning by using advanced computer and network tools and practical management software, achieve efficient, timely and highly comprehensive results, and provide more instructive resource information for company management. At present, there are brands such as ORACLE and SAR in the world, and brands such as UFIDA and Kingdee in China have their own ERP software products. However, at present, there are few complete examples of successful implementation by domestic enterprises.
2. As an advanced enterprise management concept and tool, ERP has brought changes to enterprise management.
(1), the integration of enterprise supply, production and marketing value chain.
With the expansion of the competition scope of enterprises, in order to cope with the competition, enterprises not only need to master their own resource information, but also need to integrate the information of suppliers and sellers to form a relatively complete supply and marketing system information, in order to cope with the ever-changing market and the ever-changing competitive means of competitors, and strive to gain the collective competitive advantage and achieve the goal of * * *. Thanks to advanced information technology and ERP, enterprises have a technical platform for integrating value chain information and solved the problem of means.
(2), the change of management thought.
The traditional management mode emphasizes pre-prediction, in-process control and post-audit The business generator is divided into several links, and the idea of ERP is real-time tracking. Managers can track every step of the business and find existing problems at any time. Even through special software design, the system can automatically notify the problem. The management of the company has become a dynamic system and an interlocking process. In addition, some original business processes should be readjusted to reduce randomness and strengthen standardization. Management information is becoming more and more complex and comprehensive. For example, under the traditional information flow system, it is almost impossible to obtain real-time sales information. Only after the sales statistician summarizes the sales information of a certain period of time every day or every specified period of time can complete sales information be provided. Under the enterprise ERP system, logistics and information flow are synchronized, and managers can obtain sales information anytime and anywhere.
(3) Changes in information sources.
In the original management system, logistics, capital flow and information flow are separated from each other, and the information comes from the comprehensive treatment of logistics and capital flow, such as the comprehensive treatment of all acceptance, acquisition and sales at the end of the month. In daily operation, information flow is separated from other flows, and the relationship between them is clear only after monthly settlement, while ERP system integrates the three, and each flow is combined with other flows and concentrated in different channels. The source of information is not the logistics information from the business department, nor the capital flow and information flow from the financial department, but the simultaneous and instant flow of the three. The source of information extends to the source of business, especially the information related to logistics should be generated by logistics personnel while handling logistics business, and transmitted to the whole system regularly or at any time. Information does not need to be processed centrally within the specified time, and the function of financial personnel to summarize various information carriers will change to business departments. Finance is more about monitoring the formation of information, analyzing information and making suggestions. Business and finance have really integrated and shared information. The traditional enterprise financial information processing system can be basically divided into two modes: primary accounting and secondary accounting. Under the first-level accounting model, all financial information of an enterprise is processed centrally by the financial accounting department according to the original vouchers provided by various business departments, forming financial information and issuing various accounting statements. Under the two-level accounting system, enterprise financial information processing includes two levels. The first-level cost accounting is completed by the cost accounting personnel set up in each production workshop, and the financial accounting department of the enterprise is responsible for forming other accounting information and issuing financial statements. In these two modes, enterprises can use manual processing or some simple accounting software. But the final financial information, accounting vouchers and accounting entries are all made by the financial department. However, under the background of ERP processing, the source of enterprise financial information has changed, because various business modules are scattered in all business links, such as purchasing module, inventory module, sales module, general ledger and current account module, which are all used by the financial department. The users of each module are interlocking to form the final integrated information, and some financial information has been formed in the process of business operation, for example, in the procurement process, no accounting was generated when the order was issued.
CR: raw materials, etc.
Credit: Accounts Payable-Transfer Account
When the financial department writes off a supplier invoice, the following accounts are generated:
CR: accounts payable-transfer account
DR Accounts Payable-Supplier
At the same time, deal with the price difference between the actual cost and the standard cost. From the above processing, we can see that accounting information has been generated in the acceptance process of the warehousing department, which is formed in the system through the write-off process of existing purchase orders, but the focus of these information is to form inventory information to guide procurement and production, while the financial department's processing process of supplier invoices is based on the acceptance of the warehousing department, which mainly generates payment information for suppliers, and these two information are merged into effective financial information through a transit account. Moreover, in this process, the financial department of an enterprise can absolutely monitor the purchase price, and the price information of the purchase order is automatically generated when the financial department maintains the price. The same is true of product sales. According to the sales order, when the product leaves the factory, the sales system will generate the following entries.
CR: product sales cost-standard cost
Doctor: Finished product-standard cost
Adjust the difference between actual cost and standard cost at month-end closing, and generate invoices in the system. The accounting entries in the system are as follows:
CR: accounts receivable-customers
DR: main business income -a product.
From the above analysis, we can see that the source of financial information extends to the business field, and the work done by the financial accounting department is to ensure the accuracy and timeliness of business processes and make revisions. Under the traditional information processing mode, only after the materials are put into storage, accepted, checked by the financial department and recorded in the account books can we know the situation of the materials in and out of storage. In the process of using ERP system, every link of business processing has corresponding information, which can be retrieved and used at any time.
3. The background and prospect of ERP implementation in enterprises.
With the continuous expansion of enterprise business scale, the amount of information is increasing. Using the original information processing flow and information carrier, it is impossible to sort out and convey information in time. The information obtained by decision makers is even outdated. The main business fields of domestic traditional companies and enterprises are generally concentrated in a certain area, and their assets, market areas and personnel structure are relatively simple. Business operators can get all kinds of information in time, they can clearly understand their own resources, and even get information through on-site inspection. However, with the development of social economy, in order to have a more favorable competitive advantage, enterprises have rapidly expanded their scale by expanding production and implementing mergers and acquisitions. For example, listed companies can own dozens or even hundreds of their subsidiaries through acquisitions, mergers and joint ventures. And in different business areas, different geographical locations, with different management levels. How to get information in time and realize effective control and timely decision-making of the company in the case of extremely scattered information. It has become a top priority for operators. In this case, some leading companies began to implement ERP, and the implementation of ERP system requires the company to have a higher management level and a brand-new management idea. For domestic enterprises, due to the problems of management system, many companies can't accept standardized management, and even think that this restricts the company's operation. In fact, if a company wants to really develop, it must take the road of standardization. Even have to give up efficiency to a limited extent. Otherwise, it will inevitably fall into chaos. There are too many examples.
4.ERP and external environment
At present, the implementation of ERP is still affected by the domestic environment. Due to the difference between domestic economic operation mechanism and international environment, the development time of domestic ERP software is limited, and there is still a gap between domestic software and group users. Therefore, many large enterprise groups adopt international software, such as SAP for Lenovo Group and ORACLE for Tsingtao Brewery. However, influenced by its development environment, international software has standard software functions, which may not be completely suitable for China's domestic environment. It needs a series of secondary software development and other auxiliary means to realize the matching between software functions and enterprise information requirements. For example, for sales invoices, the international practice is proforma invoices. Enterprises use proforma invoices issued by their own units as original vouchers and tax declaration basis, while domestic enterprises must use invoices collected by tax authorities for transaction confirmation and corresponding tax declaration. In this way, the invoices generated by enterprise ERP system must be connected with the invoices issued by tax authorities, especially the special VAT invoices issued by computers. Enterprises should extract the summary information of proforma invoices from the system, and then use the invoicing system of tax authorities to issue special VAT invoices. Due to the domestic trade habit of using the price including tax, the price excluding tax often appears multiple decimal places or even cycles. When the quantity is large enough, there will be some differences between the system data and the billing system, so enterprises should adjust ERP data according to the data of the tax billing system. For another example, the audit of domestic accounting statements is used to the original accounting processing flow. After using ERP, the source of accounting information has extended to the business field, and some transit subjects have appeared. The inquiry mode of account information and the presentation mode of information have also changed accordingly. How to adapt to this change has put forward new requirements for the audit field. In addition, if enterprise ERP system can be connected with enterprise e-commerce system, supply chain management and online banking system, it can give full play to the high efficiency brought by information technology. However, these can not be fully realized at the current level of domestic information technology development, and the pioneers must consider the future development trend and leave enough room for development.
5.ERP puts forward higher requirements for financial accounting.
It puts forward new requirements for financial accountants who use manual operation or use computer to simulate manual operation of financial software for accounting for a long time.
1, the improvement of computer operation ability, because ERP operation depends entirely on computers, operators must have certain computer operation ability.
2. Due to the change of financial accountants' positions and the influence of financial information sources, a lot of information originally handled by financial accountants extends downward, accounting workload will be reduced, and operations will be strictly regulated. People who don't understand financial accounting can even complete their work according to the norms, and accountants are faced with the challenge of post reduction.
3. With the change of the role of financial accounting personnel, the business directly handled by accounting personnel has decreased, but maintaining the normal operation of the system, ensuring that all links operate in accordance with operating rules, ensuring the timeliness and completeness of accounting and other information, and reducing the adverse impact of misoperation on information has become a new job for financial accounting personnel. At the same time, due to the change of workload, financial accountants should change their roles as soon as possible, learn to use the information provided by the system for processing and analysis, and form more valuable information.
4. Changes in financial accounting methods.
Affected by the periodicity of the national financial processing business, the original financial accounting work is barbell-shaped, and the workload is heavy at the beginning and end of the month. Due to the timeliness requirements, overtime is often needed. Mid-month is relatively dull, and financial accounting often does nothing. Financial personnel want to make their business routine, but it is difficult to achieve it without centralized information. After the implementation of ERP, a large number of businesses such as receipt, distribution, cost allocation and delivery can form accounting information when actual business occurs, and the business volume will be transferred to daily life. At the end of the month, only the transactions related to the general ledger are posted, which saves a lot of calculation work such as summary and classification, and realizes the balance of business processing.
In a word, enterprise ERP system is an effective and advanced management tool and concept, but we must understand the changes it may bring, including changes in business processes, management and operation ideas, and require managers to be psychologically prepared to accept new things and adjust management methods. If only the leaves are long, ERP will never be implemented. Once the ERP system runs effectively, the enterprise will get immeasurable benefits.