ERP在财务管理的应用与财务管理创新的思考

本文主要通过ERP在财务管理的应用对企业资源进行合理配置、强化资金的动态管理和如何对人、财、物、信息等资源进行有效管理与调控,为企业提高资源运作效率,正确评价企业的绩效,最大化地创造企业财富作出陈述.分析了传统手工财会、自动化的手工财会的缺点以及实施ERP存在的问题,对如何在ERP环境下实施企业财务流程再造确保ERP取得成效进行了思考,并探讨了应用实施ERP对企业的好处     

基于支持向量机的ERP实施绩效评价研究

目前在多目标综合评价方面有诸多方法,层次分析法、模糊综合评价等对权重的确定主观性较大或计算过程过于复杂。本文在介绍支持向量机的基础上,依据SVM算法建立ERP实施绩效评价指标体系,以SCI公司的EPR实施为例对其实施绩效进行综合评价,得出与实际情况相符的评价结果。实例表明,将SVM算法应用在ERP实施绩效评价中高效可靠,这为ERP实施绩效评价问题提供了一种新的思路。     

SAP的天花板

<正>SAP在管理软件高端市场已占据绝对优势,目前,中小企业市场成为其攻破的重点,而其在中国的中小企业渠道布设则是其无法回避的课题SAP用户财务绩效领先2007年2月7日,北京大学网络经济研究中心发布了《ERP对中国企业绩效影响研究报告》,发现采用ERP企业的绩效明显高于未采用企业;在对ERP品牌供应商的分析中发现,采用SAP商务软件公司ERP模块的中国企业,各项财务绩效指标均明显超过使用其他ERP供应厂商企业。在对2004-2005年中国上市企业的分析表明,采用ERP企业的利润率平均是未采用企业的两倍以上,而采用SAP ERP企业的利润率又平均是采用其他品牌ERP企业的两倍以上。     

ERP系统在企业采购与库存管理模块的实施及应用

本文首先描述了ERP模式下采购与库存管理的设计原理,列出了库存管理模型;接着对企业应用ERP系统的实施策略做了分析和研究;文章详细记录了ERP系统MM模块在企业实施的过程和方法,最后总结了ERP项目在企业实施的经验和教训。     

企业实施ERP的风险与对策研究

本文对影响企业ERP实施的因素进行研究,提出了规避ERP系统实施风险的对策。通过研究,使企业对ERP系统有一个清晰的认识,提高国内企业实施ERP项目的风险意识和风险应对能力,使更多的企业能应用这种先进的管理手段,提高中国企业的信息化水平和市场竞争力。     

企业环境与绩效测评方法的演变

在竞争日益激烈的今天,企业亟需建立一套客观、全面、有效的绩效测评体系来指导企业的发展,因此,绩效测评方法的变革成为每个企业必须面对的问题,而新的绩效测评方的建立和实施往往牵涉到企业的方方面面,是一个庞大的、复杂的系统工程,在实施新的绩效测评方法的过程中也不可避免的会遇到各种各样的阻力,因此,研究企业绩效测评方法的演变特点,并分析实施变革过程中遇到的阻力,无疑对指导现代企业实施和建立新的绩效测评方法有着重要的现实童义.本文通过对已有文献和案例的研究,吸收社会学、组织行为学等相关学科的知识,指出了企业绩效测评方法的演变特点,全面、系统的总结和分析了企业在实施绩效测评变革过程中所遇到的各种阻力,并提出了一些相应的解决措施.     

我国证券公司股权结构和公司治理绩效研究文献综述

本文是以国内证券公司股权结构和公司治理绩效研究文献为基础的文献综述,概括和总结了国内有关证券公司股权结构和公司治理绩效的研究方向和研究成果,并对相关文献进行了简要分析,本文旨在对中国的证券公司的治理绩效提高提供一个依据。     

ERP系统实施的能力成熟度研究

面对我国不容乐观的企业ERP系统实施的总体满意度,文章认为ERP项目的实施能力成熟度研究势在必行,为此构建了一个ERP系统成熟度分析模型,以此为相关企业提高实施成功率提供参考。     

中小商业银行全面预算管理研究--基于战略、预算、绩效一体化框架

借助平衡计分卡,超越预算,ERP企业资源管理等思想,构建一个包含战略学习、预算控制和绩效考评三大循环的全面预算管理框架,并通过预算编制、预算执行与控制、预算调整、预算考评、预算基础支持体系等流程的有效实施来保障银行战略、预算管理和绩效考评有机融合、精细化管理得以落地实施。     

中小商业银行全面预算管理研究——基于战略、预算、绩效一体化框架

借助平衡计分卡,超越预算,ERP企业资源管理等思想,构建一个包含战略学习、预算控制和绩效考评三大循环的全面预算管理框架,并通过预算编制、预算执行与控制、预算调整、预算考评、预算基础支持体系等流程的有效实施来保障银行战略、预算管理和绩效考评有机融合、精细化管理得以落地实施。     

Financial impacts of enterprise resource planning implementations

Debate exists regarding the contribution of information technology to firm performance reflecting predictions of a positive, negative, or nonexistent relationship. Prior research has examined technology and firm performance in the aggregate, however, this study focuses on a specific technology — Enterprise Resource Planning (ERP) and its impact on firm performance. Economic and industrial organization theories provide the basis for the examination of how ERP systems affect firm coordination and transaction costs. ERP systems are expected to: (1) reduce costs by improving efficiencies through computerization; and (2) enhance decision-making by providing accurate and timely enterprise-wide information. These effects should be associated with improved firm performance. This research finds, after accounting for within-firm variances, no significant improvement associated with residual income or the ratio of selling, general, and administrative expenses in each of the 3 years following the implementation of the ERP system. However, a significant improvement in firm performance resulting from a decrease in the ration of cost of goods sold to revenues was found 3 years after the ERP system implementation (but not in the first or second year after implementation). Further, there was a significant reduction in the ratio of employees to revenues for each of the 3 years examined following the ERP implementation.     

21世纪以来我国内部控制研究主题及述评——基于2000年到2010年《会计研究》等国内主要七种期刊的分析

本文对2000-2010年《会计研究》等国内主要七种期刊有关内部控制的文献予以归纳,总结21世纪以来我国内部控制研究的主要特点是以美国COSO框架、ERM等为借鉴,融入控制环境、企业文化、ERP等软性因素,挖掘内部控制相关理论基础,从内部控制的概念、框架体系的再延伸,到内部控制的制度建设、执行、评价、信息披露等理论和实践体系的发展和改进,特别指出内部控制呈现出与企业战略、公司治理、企业价值、全面风险防控等内容紧密结合.同时指出内部控制研究的不足,并对内部控制未来的研究方向提出建议.     

Accounting benefits and satisfaction in an ERP environment

Over the past decade, organizations all over the world have adopted enterprise resource planning (ERP) systems. There has been little research at a global scale regarding the accounting benefits of adopting enterprise systems. Moreover, there are virtually no studies that examine in detail the relation between accounting benefits and ERP user satisfaction. Sutton (2006) addressed the need for empirical research on the impact of ERP in terms of accounting advantages and disadvantages. The principal aim of our study was to investigate the accounting benefits that the adoption of an ERP system by companies may entail in relation to ERP user satisfaction. This study explored the impact that the ERP system has had on accounting information and practice. This study also examined whether or not there are differences between accountants and IT professionals concerning how each group assesses ERP accounting benefits and ERP user satisfaction. The participants of this study comprised 175 accountants and 96 IT professionals from 193 companies in Greece. The empirical evidence confirms a number of accounting benefits derived from ERP systems particularly for accounting process. No statistically significant differences were found between the perceptions of accountants and IT professionals concerning ERP accounting benefits. Furthermore, this research identifies factors related to accounting benefits and ERP cost which affect the level of ERP user satisfaction. The implications of these results for practice and research are explored. The findings of this study will be of value to any companies considering the inclusion of their accounting techniques and operations in an ERP system. Furthermore, the results of this study will provide stimulus for consequent research in the field in order to further examine and account for the accounting benefits that can occur from ERP system implementation as well as the effect of those benefits on ERP user satisfaction.     

ERP in action — Challenges and benefits for management control in SME context

ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the implementation. Our findings also illustrate why and under what circumstances these challenges and benefits may exist. For a holistic view of the organization our findings, based on a qualitative case study, are constructed from the viewpoints of people at different levels and functions of the organization. Top management expected a new strategic control system, but due to the many challenges it ended up with merely financial accounting based control. At the operational level, serious challenges lead to inadequate usage of the ERP system. Management control produces the financial basic data and must contend with many practical problems caused by ERP implementation.     

ERP提高用户决策效益分析——基于关键使用者的经验证据

引入ERP能否提高以及如何计量用户决策效益一直是学术界和实务界的热门话题。国外研究表明,引入ERP的目的不同,ERP带来的"决策效益"也不一样。基于已有研究成果,设计ERP用户目的与决策效益调查题项,问卷调查中国ERP用户中关键使用者对引入ERP的目的及效益题项的计分,探寻目的题项重要性与决策效益重要性排序及二者之间的相关关系。调查发现,用户引入ERP能够提高决策效益;引入ERP目的与提高决策效益关之间存在正相关。本调查题项表根据国际最新研究成果,融入中国ERP用户的实际,并经实践验证其可操作性,可用作中国ERP用户评价和计量ERP决策效益的标准题项。     

分工、控制权配置与内部控制效率研究

内部控制制度效率是内部控制制度绩效和制度实施效率的统一。新制度经济学侧重研究制度绩效;博弈论注重制度实施效率的设计。本文另辟蹊径,在评述现有关于内部控制制度效率及其度量文献的基础上,从分工和控制权配置理论的视角,首先论证了分工、控制权配置与内部控制之间的关系,得出内部控制是基于分工的一种权力制衡机制的基本结论,进而分析了分工的技术效率是如何影响内部控制制度效率,最后从剩余控制权的静态和动态配置角度提出了衡量和增进内部控制配置和运行效率的理论框架。     

International Divider Walls

The subject of this teaching case is the Enterprise Resource Planning (ERP) system implementation at International Divider Walls, the world market leader in design, production, and sales of divider walls. The implementation in one of the divisions of this multi-national company had been successful, and now the Chief Information Officer (CIO) was asked to advise the board of directors on the next step in the worldwide roll out of the ERP system. A choice had to be made between a centrally managed ERP option, and an option in which each of the divisions set up its own ERP project.     

Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework

System security is a top issue facing global organizations. This study investigates the constraints and benefits of a successful centralized end-to-end identity and access management (CIAM) implementation and the moderating role that ERP systems have in the implementation. We apply the Technology Organization Environment (TOE) framework to a case study approach. We find that organizational and technological factors result in lapses in IT governance and act as barriers to CIAM. Environmental factors also hinder CIAM implementation. Additionally, ERP systems facilitate the development of a CIAM due to integration and standardization of identities and automated provisioning. When the ERP system supports CIAM, the organization and its employees experience significant benefits including single sign-on capabilities, increased security and privacy, efficiencies in user provisioning and password management, and audit process improvement. Our results will be of value to any organization implementing CIAM and ERP. Researchers can also use our findings to further study IAM, ERP or extensions to the TOE framework.     

Complementary controls and ERP implementation success

Many organisations have sought to improve their competitiveness by investing in advanced information technology, such as Enterprise Resource Planning (ERP) systems. They have implemented ERP systems for a variety of reasons, including solving year 2000 issues, reengineering business processes, and facilitating e-business. The implementation of an ERP system and associated changes in business processes, however, is not straightforward. ERP implementation projects are but another example of an information systems development project that needs to be controlled, yet the implementation of an ERP system is significantly different than a traditional system implementation. Control can be exerted by both formal and informal means [Kirsch, L.J., V. Sambamurthy, D-G. Ko, and R.L. Purvis. 2002. Controlling information systems development projects: The view from the client. Management Science. 48(4): 484–498]. Research has demonstrated that single modes of control are not sufficient, rather that a portfolio of control modes should be utilized. We expand upon this concept and suggest that this need for a mix of overlapping and redundant control mechanisms identified in the literature is explained through the use of the theory of complementarity [Milgrom, P. and J. Roberts. 1990. The economics of modern manufacturing: Technology, strategy and organization. American Economic Review 80: 511–528; Milgrom, P. and J. Roberts. 1994. Comparing equilibria. American Economic Review 84: 441–459; Milgrom, P. and J. Roberts. 1995. Complementarities and fit: Strategy, structure, and organizational change in manufacturing. Journal of Accounting and Economics. 19: 179–208; Topkis, D.M. 1998. Supermodularity and Complimentarity. Princeton University Press]. Surveys of chief information officers and internal auditors were conducted to obtain data on the controls used in ERP implementations. We find that groups of complementary controls need to be employed in the implementation of ERP systems to achieve a successful implementation.     

晶圆代工厂基于OracleEBS的销售收款模块应用研究

半导体行业由于机台设备昂贵,产品生产环节较多,导致大部分晶圆代工厂在经营模式的选择上会比较倾向于Turnkey型的一站式服务。这种经营模式有利于代工企业及时回笼资金,但不利于管理系统合理匹配产品生产各阶段的收入与费用。本文重点研究ERP系统在半导体代工行业销售收款循环的应用特色。首先分析了晶圆代工行业中ERP系统销售收费计价方面的特点,归纳出ERP系统在晶圆代工企业实施中要关注的问题以及要进行客制化开发的内容,进而提出可能的经营模式、计价方案、解决措施,引导企业在实施ERP时正确选择解决方案。