論ERP系統(tǒng)對企業(yè)管理的影響

1、The Impact of Enterprise Resource Planning Systems on Management論ERP系統(tǒng)對企業(yè)管理的影響【Abstract】：Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particu

2、lar accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically.【摘要】：信息科技正在顯著地影響著全球范

3、圍內(nèi)日益增長的公司的實(shí)際運(yùn)作。這些發(fā)展對會(huì)計(jì)專業(yè)尤其是21世紀(jì)的會(huì)計(jì)事務(wù)有著非常重要的影響。本篇論文見證了ERP系統(tǒng)的發(fā)展壯大，同時(shí)也作為解說信息科技是如何將公司內(nèi)部所有系統(tǒng)與實(shí)際運(yùn)作全面地整合在一起的工具。【Key words】: Management accounting, capital budgeting, enterprise resource planning systems, information technology.【關(guān)鍵字】：管理會(huì)計(jì)學(xué)，資本預(yù)算，企業(yè)資源規(guī)劃系統(tǒng)，信息科技1. Introduction 1. 引言During the past decade an inc

4、reasing number of companies have been impacted by information technology in terms of computerized transaction processing and electronic telecommunications such as that done with the Internet, intranet, and extranet. For competitive reasons, companies have had to change from manual and then mainframe

5、 systems to what has been called enterprise resource planning (ERP) systems. An ERP system has a common database or data warehouse that links together all systems in all parts of a company including, for example, capital budgeting with financial, control, manufacturing, sales, fixed assets, inventor

6、y, human resources modules, etc. An ERP system, by linking all systems through a data warehouse, allows a company to manage its operations holistically.在過去的十年里越來越多地公司受到信息科技的影響，電腦處理系統(tǒng)及電子通訊設(shè)備例如通過互聯(lián)網(wǎng)，企業(yè)內(nèi)部網(wǎng)及外聯(lián)網(wǎng)進(jìn)行處理。出于競爭的因素，公司已經(jīng)從手動(dòng)操作轉(zhuǎn)變?yōu)橹鳈C(jī)系統(tǒng)即所謂的企業(yè)資源規(guī)劃系統(tǒng)（ERP）。ERP系統(tǒng)有一個(gè)公用數(shù)據(jù)庫或稱之為數(shù)據(jù)倉庫，將公司各個(gè)部分所有的系統(tǒng)連接在一起，例如財(cái)務(wù)資本預(yù)

7、算，成本控制，生產(chǎn)，銷售，固定資產(chǎn)，庫存，人力資源模塊等等。ERP系統(tǒng)，通過一個(gè)數(shù)據(jù)倉庫把所有的數(shù)據(jù)連在一起，使得一個(gè)公司可以全方位地良好的運(yùn)作。A second impact of ERP systems has been a general shift to manage at the activity level rather than at the more abstract level of financial transactions. This means that management accounting, with its focus on activities, can

8、be most effective when it is used with ERP systems to incorporate the activity level for costing and performance measurement. To be effective an ERP system will contain an extensive chart of accounts or codes for activities such as accurate recording and tracking of activities, revenues and costs. T

9、he coding incorporates stable entities of a business, such as divisions, plants, stores, and warehouses. At a detailed level there are codes for functions such as finance, production, sales, marketing, and materials management. There are also the traditional financial account codes such as assets, l

10、iabilities, revenues, and expenses, and the central ERP feature of coding processes, activities, and sub-activities. There must be consistent coding among all parts of a company in order for them to relate to one another.ERP系統(tǒng)的第二個(gè)影響就是作為一個(gè)整體轉(zhuǎn)移，從事實(shí)際的管理活動(dòng)而不是抽象地金融交易。這就意味著管理會(huì)計(jì)學(xué)，關(guān)注點(diǎn)在實(shí)際運(yùn)作上，通過使用ERP系統(tǒng)來整合成本計(jì)算

11、和業(yè)績評估會(huì)變得更有效。為了更加高效ERP系統(tǒng)會(huì)包含會(huì)計(jì)行業(yè)寬泛的圖標(biāo)或活動(dòng)代碼例如活的精確記錄和追蹤，收入和成本。代碼包含一個(gè)業(yè)務(wù)單元穩(wěn)定的實(shí)體，例如部門，工廠，商店和庫房。更詳盡點(diǎn)代碼的功能如財(cái)務(wù)，生產(chǎn)，銷售，市場及物料管理。還有傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)代碼，例如資產(chǎn)，負(fù)債，收入，費(fèi)用，中央ERP代碼編寫特征，活動(dòng)及分包活動(dòng)。這必須是貫穿公司所有部門一致的代碼以便相互關(guān)聯(lián)。As the ERP system incorporates activities in terms of quantities of resources, including labour, a record of resour

12、ce use is maintained. Therefore, performance can be measured in physical terms and compared to standards, which allows for the calculation of variances. This performance measurement at the activity level serves as a feedback system on efficiency and effectiveness. The confusion from abstract monetar

13、y measures is erased, and what is actually happening with the conversion of resources into goods and services can be seen. ERP systems have the potential to change management ccounting systems with more detailed, more integrated, and faster produced information.由于ERP系統(tǒng)整合了資源的數(shù)量，包含人工，資源使用記錄。因此，業(yè)績可以通過實(shí)

14、際條款來進(jìn)行衡量，與標(biāo)準(zhǔn)相比較這樣允許有計(jì)算偏差。這種業(yè)績評估模式可以作為實(shí)際行動(dòng)效率和效果的反饋體系。那么抽象貨幣措施的困惑就會(huì)消除，而且這也正是資源轉(zhuǎn)化為商品和服務(wù)所實(shí)際發(fā)生的。ERP系統(tǒng)有潛力把管理會(huì)計(jì)變得更詳細(xì)，更集中及更快速的生產(chǎn)信息。2. Literature Review2. 文獻(xiàn)回顧2.1. The integration of ERP systems into management accounting2.1. 管理會(huì)計(jì)學(xué)ERP系統(tǒng)的集合An ERP system has a common data structure that permits data to be ente

15、red and accessed from anywhere in the world (Kaplan and Cooper, 1998, p. 275). An activity-based costing system is an integral part of an ERP system, and thus managers have information about present and future activities at operational levels when making decisions (Kaplan and Cooper, 1998, pp. 275-2

16、77, 285). With activity-based information, monetary distortions can be reduced. Feedback with activity information improves learning. Thus, in managing at the activity level, costing, budgeting, performance measurement, bonuses, resource spending, forecasting, production, etc. can be improved in ter

17、ms of efficiency and effectiveness. An ERP system will allow the company to obtain cost and performance information more frequently, even daily, rather than waiting a month (Kaplan and Cooper, 1998, p. 279). ERP系統(tǒng)有一個(gè)公用數(shù)據(jù)庫結(jié)構(gòu)，允許數(shù)據(jù)從全球范圍任何地方進(jìn)入和輸出（Kaplan and Cooper, 1998, p. 275）。以實(shí)際行動(dòng)為基礎(chǔ)的成本體系是ERP系統(tǒng)不可分割的

18、一部分，因此當(dāng)管理者做出決策時(shí)需要在實(shí)際操作層面有目前的和今后的活動(dòng)信息（Kaplan and Cooper, 1998, pp. 275-277, 285）。伴隨著以實(shí)際活動(dòng)為基礎(chǔ)的信息，貨幣扭曲就可以減少?；顒?dòng)信息的反饋提高學(xué)習(xí)能力。因此，在管理活動(dòng)層面，成本計(jì)算，預(yù)算，業(yè)績評估，獎(jiǎng)金，資源花費(fèi)，預(yù)測，生產(chǎn)等等可以被改進(jìn)的更加有效率有成果。ERP系統(tǒng)使得公司可以更頻繁地獲得成本和業(yè)績的信息，甚至是每天，而不是要等一個(gè)月（Kaplan and Cooper, 1998, p.279）。 2.2. ERP and its impact on the work of management acc

19、ountants2.2. ERP及其對管理會(huì)計(jì)師工作的影響Although none of the recent studies on the impact of ERP systems have indicated changes to management accounting systems, there have been some studies that indicated effects on the work of management accountants. For example, Burns and Baldvinsdottir(1999), Coglio (2003)

20、, Quattrone and Hopper (2001, 2005), Granlund and Malmi (2002), Baxendale and Jama (2003), Meall (2003), Scapens and Jazayeri (2003), and Dechow and Mouritsen (2005) have addressed the effects of changes to management accounting systems. 雖然最近的研究報(bào)告里沒有指出ERP系統(tǒng)對管理會(huì)計(jì)系統(tǒng)的影響，但是有研究表明對管理會(huì)計(jì)師工作的影響。例如， Burns及Bal

21、dvinsdottir(1999), Coglio(2003), Quattrone和Hopper(2001,2005), Granlund及Malmi(2002), Baxendale及Jama(2003), Meall(2003)， Scapens及Jazayeri(2003),及Dechow和Mouritsen(2005)已經(jīng)提出變化對管理會(huì)計(jì)系統(tǒng)的影響。Caglio (2003) studied an Italian company to understand how the implementation of an ERP system challenges the definiti

22、on of the expertise and roles of accountants. Caglio (pp. 140-141) found three structurational characteristics that jointly materialized during the project: Caglio(2003)研究了一家意大利公司來了解ERP系統(tǒng)的啟用挑戰(zhàn)了會(huì)計(jì)人員的專業(yè)技能和角色定義。 Caglio(pp. 140-141)發(fā)現(xiàn)在項(xiàng)目過程中有三個(gè)結(jié)構(gòu)性特征可以共同實(shí)現(xiàn)：- a higher degree of standardization of accountin

23、g activities and practices; - 會(huì)計(jì)事務(wù)和實(shí)踐活動(dòng)的更高標(biāo)準(zhǔn)化；- a stronger need for integration and interfunctional collaboration; and - 內(nèi)部功能集成的更高需求；及- a more prominent role for the accounting department in the management of the new IT system. - 新IT管理系統(tǒng)里會(huì)計(jì)部門更突出的作用In a field study of a single company, Burns and Bald

24、vinsdottir (1999) observed that SAP centralized the accounting function and decentralized control to many people in the company who became “hybrid accountants”. The traditional core activity of management accountants, posting the books, was delegated to others in the company. They cite the director

25、of finance saying: “They may post the odd correctional entry. In fact some analysts arent allowed to post. They generally are analytical people rather than analytical accountants.” Management accountants have become analysts.在一個(gè)單一公司實(shí)地研究，Burns和Baldvinsdottir(1999)觀察到SAP集中會(huì)計(jì)的功能，在公司分散控制很多人，那些人慢慢地變?yōu)椤皬?fù)合型

26、會(huì)計(jì)”。管理會(huì)計(jì)師傳統(tǒng)的核心工作，出書，委托給其他公司的人。他們引用財(cái)務(wù)總監(jiān)的話：“他們可能會(huì)張貼奇怪的矯正的條目。而事實(shí)上分析師是不被允許張貼的?？傮w來說他們是搞分析的人而不是分析會(huì)計(jì)師?！惫芾頃?huì)計(jì)師變?yōu)榉治鰩煛?. Background to the research approach 3. 研究方法的背景知識(shí)This preliminary study will be guided by the literature, which contains substantial ambiguity about the impact of ERP systems on management ac

27、counting. Although the focus of this study relates to the process of management accounting, special attention is devoted to the impact of ERP systems on capital budgeting as a specific and important management accounting technique.初步的研究報(bào)告是在文獻(xiàn)的引導(dǎo)下，那些就ERP系統(tǒng)對管理會(huì)計(jì)學(xué)有影響存在重大歧義的文獻(xiàn)。雖然本篇論文的核心與管理會(huì)計(jì)學(xué)的過程相關(guān)，特別關(guān)注的

28、是致力于ERP系統(tǒng)作為特定的重要的管理會(huì)計(jì)學(xué)技術(shù)對資本預(yù)算的影響。In committing to investments with returns that come later, capital budgeting has the inherent challenge of dealing with uncertain future events. In addition, the economic effects of capital projects are difficult to track to future revenues, expenses and costs becaus

29、e the spreadsheets that have been used for analysis are not typically connected to the companys accounting and operating systems, past, present, or future. This has resulted in the sometime approval of the wrong projects, and more importantly the inability to ascertain what the implemented projects

30、will accomplish in terms of revenues, costs, expenses, and resulting profits. According to Cook et al. (2000), these shortcomings in capital budgeting techniques can potentially be reduced or eliminated with the increasingly prevalent ERP systems. 承諾先投資后回報(bào)，資本預(yù)算固有的挑戰(zhàn)是應(yīng)對未來不確定的事件。另外，資本項(xiàng)目的經(jīng)濟(jì)影響對未來的收入，花費(fèi)，

31、成本是很難追蹤的，因?yàn)殡娮訑?shù)據(jù)表被用于分析，而不是簡單的和公司財(cái)務(wù)和運(yùn)作系統(tǒng)相關(guān)聯(lián)，過去的，現(xiàn)在的或者是未來的。這就導(dǎo)致有時(shí)候會(huì)支持錯(cuò)誤的項(xiàng)目，更重要的是無法確定項(xiàng)目的實(shí)施會(huì)實(shí)現(xiàn)既定的收入，成本，費(fèi)用及產(chǎn)生的利潤。根據(jù)Cook et al.(2000), 這些缺點(diǎn)在資本預(yù)算術(shù)里會(huì)很大程度地減少或隨著日益普遍的ERP系統(tǒng)逐漸消除。3.1 Benefits of ERP for capital budgeting decisions3.1. ERP對資本預(yù)算決策的益處Potentially, capital budgeting can be done significantly different

32、ly with a functioning ERP system because of the integration of accounting and other systems. The common unified data warehouse is able to integrate, for example, financial transactions, activities in activity-based costing (ABC) and activity-based management (ABM) sub-systems, budgets and plans, and

33、 performance measures such as customer satisfaction or an entire balanced scorecard. Of course for these expectations to be realized, companies would need to have a full range of ERP modules, which may be presently uncommon.潛在地，資本預(yù)算可以顯著不同地通過ERP系統(tǒng)的功能進(jìn)行運(yùn)作由于會(huì)計(jì)和其他系統(tǒng)的整合。公用的統(tǒng)一數(shù)據(jù)庫可以進(jìn)行整合，例如，金融交易，活動(dòng)的成本核算，活動(dòng)管

34、理，二級系統(tǒng)，預(yù)算和計(jì)劃，業(yè)績評估如客戶滿意度或完整平衡的積分卡。當(dāng)然對于這些想要實(shí)現(xiàn)的預(yù)期，公司將需要全方位的ERP模塊，目前可能不是非常普遍。Consider how ERP systems impact capital budgeting in its three stages, (1) preparation and approval, (2) operational, and (3) post audit. During the first stage, the ERP system will allow the revenue and cost items to be linked

35、 to actual activities. For example with new equipment, if some of the costs are labour, the actual model for labour use in manufacturing will be assessed and improvements in labour productivity due to the new asset will be modelled. Modelling allows alternative approaches or variants to be tested an

36、d understood. Similarly, if there is a change in material usage, this will be modelled and the impact considered in the capital project evaluation. In effect, ERP systems allow capital projects to be modelled as mini independent businesses or investment centres.ERP系統(tǒng)分三個(gè)階段影響著資本預(yù)算，（1）準(zhǔn)備和批準(zhǔn)，（2）運(yùn)作及 （3）后

37、期審計(jì)。第一階段，ERP系統(tǒng)會(huì)把收入和成本與實(shí)際活動(dòng)相銜接。例如對于新設(shè)備，如果有些成本是勞動(dòng)力，生產(chǎn)過程中勞動(dòng)力的實(shí)際模式將會(huì)進(jìn)行評估，而且由于新的資產(chǎn)會(huì)模塊化，勞動(dòng)生產(chǎn)力會(huì)得到改進(jìn)。模塊化允許可選擇性方案或變異可以得到檢測和理解。同樣，如果材料用途有變化，這將會(huì)被模仿而且影響在資本項(xiàng)目評估里會(huì)考慮到其影響。實(shí)際上，ERP系統(tǒng)允許資本項(xiàng)目被模仿，作為迷你獨(dú)立企業(yè)或投資中心。For the second operational stage, the models used in the first stage, preparation and approval can be compared

38、to the actual model in use regarding labour, material, and asset input and the actual outputs. In effect, the modelled assumptions can be explicitly validated with experience. Similarly, for the third stage at or near the end of the project the models can be assessed to do a post audit to determine

39、the life-time success of the project and to provide feedback on the capital budgeting process.第二個(gè)操作步驟，用于第一階段的模塊，準(zhǔn)備和批準(zhǔn)可以就勞動(dòng)力，原料，資產(chǎn)輸入和實(shí)際輸出在實(shí)際模塊使用中過程進(jìn)行比較。實(shí)際上，假定模塊可以通過實(shí)踐明確地進(jìn)行驗(yàn)證。同樣，對于第三階段或者項(xiàng)目收尾的時(shí)候，可以對項(xiàng)目進(jìn)行評估，做一個(gè)后期審計(jì)來決定項(xiàng)目全面的成功性，同時(shí)對資本預(yù)算過程提出反饋。4. Changes in Capital Budgeting Techniques 4. 資本預(yù)算術(shù)的變化 In the fir

40、st instance respondents were asked to indicate whether or not the firms capital budgeting techniques had changed in the past 10 years. Twenty-nine (83 per cent) of respondents stated there had been changes to capital budgeting techniques, while six indicated that there had beenno changes.起初的調(diào)查對象被詢問到

41、過去十年里公司的資本預(yù)算術(shù)是否有變化。29（83%）的受訪者提出資本預(yù)算術(shù)有變化，而6名受訪者表示沒有變化。In identifying the nature of the changes in capital budgeting techniques, respondents were asked to specify the nature of the changes. Responses were received from 26 companies. The most common themes we are (1) an increased use of analytical or

42、measurement tools for capital budgeting, such as risk adjusted profitability index, risk adjustments, ROI, WACC, DCF, IRR, payback, and (2) an increase in formalisation and rigor in the overall process, such as an investment management committee, capex manual. 為了驗(yàn)證資本預(yù)算術(shù)的實(shí)質(zhì)性變化，要求受訪者指出實(shí)質(zhì)的變化。收到26家公司的反饋

43、。最常見的課題是（1）我們在資本預(yù)算時(shí)越來越多地采用到分析或測量工具，例如風(fēng)險(xiǎn)調(diào)整盈利指數(shù)，風(fēng)險(xiǎn)調(diào)整，ROI,WACC,DCF,IRR,回報(bào) （2）整個(gè)過程中更加嚴(yán)謹(jǐn)正規(guī)，例如投資管理委員會(huì)，資本支出手冊。4.1. ERP and its impact on Capital Budgeting Techniques 4.1. ERP及其對資本預(yù)算術(shù)的影響Seventy-seven per cent (26) of respondents indicated that their companies had ERP systems such as SAP, Oracle or PeopleSof

44、t. In addressing the possible impact of ERP systems on capital budgeting techniques, only nine respondents stated that this was the case. Respondents who stated that their ERP system affected capital budgeting, noted that ERP systems provide capital budgeting with better information. Recognizing tha

45、t the ERP system provided better information, one respondent said,26%的受訪者表示他們公司有ERP系統(tǒng)，如SAP，Oracle or PeopleSoft。提到ERP系統(tǒng)可能對資本預(yù)算術(shù)的影響，只有9個(gè)受訪者表面是這種情況。那些提出ERP系統(tǒng)影響資本預(yù)算的受訪者提到ERP系統(tǒng)為資本預(yù)算提供更好的信息。一個(gè)受訪者說到，承認(rèn)到ERP系統(tǒng)提供更好的信息。 The amount and quality of information available with which to make capital budgeting decis

46、ions has vastly increased. The system essentially is a database of information that can be mined. Higher levels of system integration feeding into the core accounting systems have also increased the sophistication of the process.獲得的信息數(shù)量和質(zhì)量對資本預(yù)算決策的影響已經(jīng)大大提高。系統(tǒng)本質(zhì)上是一個(gè)可以挖掘信息的數(shù)據(jù)庫。更高層次的系統(tǒng)集成對會(huì)計(jì)核心系統(tǒng)也增加了程序的復(fù)雜

47、性。Another respondent admitted the ERP system provided better information, but added that “the information is available in the system but most of the process is Excel driven therefore largely unchanged.”另一個(gè)受訪者承認(rèn)ERP系統(tǒng)提供更好的信息，但是附加提到“信息在系統(tǒng)中可用但是大部分程序是Excel主導(dǎo)，因此基本沒變?！盩he ERP systems also allow the capital

48、 budgeting processes to be stored online, which allows for approvals by various levels to be done more easily. This improvement in the process occurs despite capital budgeting becoming more integrated and more complex.ERP系統(tǒng)也會(huì)將資本預(yù)算過程在線儲(chǔ)存，這就使得不同級別的人可以更輕易的批準(zhǔn)和認(rèn)可。盡管資本預(yù)算變得越來越集中和復(fù)雜，這一過程會(huì)得到改善。4.2. Budgeting

49、 4.2 預(yù)算Thirty-one respondents reported changes to budgeting in the past 10 years. The change to budgeting identified by respondents in order of frequency was: more rigorous, aimed at maximizing shareholder value, more accurate, more automated, more comprehensive, more integrated among financial stat

50、ements, for more periods of time, revised more frequently, more sophisticated, more structured, more disciplined, simultaneously “top-down” and “bottom-up,” more detailed, more transparent, easier to review, and more strategic. Many companies were replacing spreadsheets with integrated budget modell

51、ing software. The budgeting process was the same, but information technology made budgeting more functional. One respondent stated: Divisional and segment budgets have moved from being focussed on outputs (i.e. particular categories of expenditure) to being focussed on outcomes (i.e. overall profita

52、bility). The budget process has also been rationalized to ensure information submitted to the board is concise enough for useful decision making.31個(gè)受訪者提出了過去10年里預(yù)算的變化。受訪者提出的預(yù)算變化依次排列：更嚴(yán)禁，目的是使股東價(jià)值最大化，更精確，更自動(dòng)化，更廣泛，財(cái)務(wù)報(bào)表更集中，更多期間更頻繁地修改，更復(fù)雜，更結(jié)構(gòu)化，更紀(jì)律化，同時(shí)“自上而下”和“自下而上”，更詳細(xì)，更透明，更容易審查，更有策略。很多公司用集中的預(yù)算模塊軟件取代電子數(shù)據(jù)表。

53、預(yù)算的過程是一樣的，但是信息科技使得預(yù)算功能化更強(qiáng)。一個(gè)受訪者提到：部門和部門預(yù)算已經(jīng)從聚焦輸出（如特定類別的支出）轉(zhuǎn)移到更關(guān)注結(jié)果（如整體業(yè)績）。預(yù)算過程也變得合理化來確保提交給董事會(huì)的信息足夠簡潔和有用，以便做出決策。 4.3. Operating statements 4.3. 營業(yè)損益表There were 29 responses; outlining changes to operating statements in the past 10 years. These changes included in declining frequency: more automated;

54、more focus on KPIs; more refined; more transparency; more comprehensive; more focus on non-financial performance measures; more detailed; more focus on cash flows; more focus on marginal returns and ROC; more standardization; more segmented reporting; more analysis of costs; more in line with accoun

55、ting standards and best practices; operating statements now available online in real-time or next day. 有29個(gè)反饋；概述過去10年里營業(yè)損益表的變化。這些變化包含在下降頻率里：更自動(dòng)化，更關(guān)注KPIs;更精煉，更透明化；更廣泛；更加關(guān)注非財(cái)務(wù)的績效衡量指標(biāo)；更詳細(xì)，更關(guān)注現(xiàn)金流；更關(guān)注利潤回報(bào)和ROC；更標(biāo)準(zhǔn)化；更加分部門匯報(bào)；更多成本分析；與財(cái)務(wù)標(biāo)準(zhǔn)更加保持一致，更好地實(shí)踐；營業(yè)損益表現(xiàn)在可以在線實(shí)時(shí)或次日得到。4.4 Forecasting 4.4 預(yù)測There were 31 res

56、ponses related to changes to forecasting in the past 10 years. The responses in declining frequency were: more frequent forecasting or re-forecasting; rolling forecasts; more detailed; moved from spreadsheets to Hyperion or other management support system; better integration; longer forecasts; more accurate; more use of spreadsheets; and more consistency among organizational units. One respondent, with an ERP system,