Many articles are talking about a similar "business management in order to finance the center, so management information should be first on the financial system" argument. Such arguments have a lot of individuals and companies, many of whom are from the transition to computerized accounting ERP system, companies and even some foreign companies, the statement shows is that people talk.
This understanding, the development of management information for enterprises to implement these steps, there was indeed no small impact. Some software companies on the implementation of the methodology recommended first on the implementation of ERP financial, and many case reports as well.
Core business is the integration of the relationship between
Financial management includes many things, such as capital, management accounting, financial accounting, cost-benefit analysis of various financial, etc.; but often the so-called "center" of the "financial" deal with the scope of limited accounts, but only the financial accounting part, that is, the scope of traditional computerized accounting.
The ERP is a computerized accounting with the great tradition of the differences, mainly in two aspects: from a management point of view mainly the application of management accounting, mainly from a technical point of view of financial information and business information integration and synchronization. Figure 1. Each system will automatically generate a transaction certificate, leaving "footprints", the business process is a "visual" help trace and audit, but also conducive to business process improvement and restructuring.
Figure 1 Computerized Accounting and ERP differences between the financial system processes
Enterprise management involves a lot of business, some of which are core business; no business operations of these businesses out of the question. Take manufacturing, its core business and their relationship can be expressed in Figure 2.
Figure 2, the core business of manufacturing
We know, MRP, MRP II and ERP is a manufacturing information management system of the three most important milestone. Three Character Classic, in which several English, has a "P" word is "plan." MRP / ERP principles of the company as one body, planning and control is seen as a "nervous system", coordinated control of all operating production activities, including planning and control and logistics costs and capital planning and control. Therefore, in order to plan and control the three are the main line. On internal integration of information management terms includes all the core business.
As can be seen from Figure 2, with the other business, like finance, belong to the core business. Any type of business, the content of the core business may change, but they are ultimately finance; Perhaps, this is it easy to finance as the "center" for a reason.
But we must note that each of the core business is a kind of process, but there is a different process occurs after the first, is that project management is often stressed that the "pilot" and "follow-up" relationship. The financial cost is the sales, production and procurement of the results of the three core business operations, compared to sales, production and procurement in terms of a "follow-up" process. Through financial analysis, then, in turn, guide or amended business. Here the information flow is closed loop, and thus is "interaction". Can be seen between various business systems is an interdependent relationship between the interaction of the integration, rather than as the center of that relationship.
A lot of work is financial management accounting process, and finally generate the Ministry of Finance and Company Law requirements of the three statements - income statement, balance sheet and cash flow statement. These statements reflect the situation of a period of business results, accounting in some external to the business end of the publicly available information. The key word here, one is the "results", one is "final" in that it does not reflect the "process" can not be "real."
In no other business before the implementation of the system, all the raw data into the financial system, are manually entered, and even "artificial", and can not reflect the information integration, real-time and accuracy are not guaranteed. Report on all data should come from various business systems, if not in real time to reflect business processes, business processes can not be visualized, it can not effectively control and optimize business processes, and promptly correct possible deviations. Often find problems, has caused irreparable consequences. This is not the implementation of information management systems to pursue goals and objectives.
To achieve financial and operational synchronization, you can not only on the financial system. Materials of each type of flow or changes can be viewed as a transaction, the transaction should be synchronized with the accounting treatment in order to achieve the information "real-time." Figure 3.
Figure 3 logistics information and funds flow information integration
Not to say that the implementation of enterprise information management systems in the process, not the first on the financial system, not absolute. However, if the first on the financial system, it must be the reality of the situation mentioned above have a clear understanding.
Imagine if a company produced products do not meet the market needs a serious slow-moving, plant suspend production for rectification, basic living expenses of workers take home standby, is very depressed, precarious situation. At this time the Finance business to do? The "financial center" you can save this situation? Did not operate production business, where will the Finance?
Given material value - the cost of entry points
Many reported that the successful implementation of the MRP II or ERP system, business, cost systems often delay implementation, strictly speaking, is not enough on the standard MRP II, ERP more out of the question. There are many reasons, some are not implemented "production operation control subsystem", the product cost can not be calculated. Product of the standard cost or cost of the project can be formulated in advance, but the actual cost of purchasing and production from the two executives to get feedback. If there is no standard cost is not to mention the cost of the plan; not the actual cost, not tell the deviations in the implementation process, there would be no cost control.
Not on the cost of the system, product cost information is not accurate. No accurate cost, will bring a series of management problems, including: blind pricing, profits are not allowed, profit and loss is unclear, there is no basis for product development decision-making. In the financial statements, is the cost of the project a lot of profit and loss account in the Xiaoshou costs and profits, the balance sheet of the current assets and inventory with the cost of Youguan Jine; Bushang cost system, the financial statements of Xuduoshuju Duhui Shiqukekao basis , credibility is hard to say. The implementation of the cost of the system it must be some of the core management information systems business.
So: material information with key financial information integration of a key entry point is the cost, the customs, if Chuang, however, before the financial system, the significance of management decision-making will be much worse; This is the management accounting with financial accounting interrelated important part.
In the long-term management of extensive manual mode, can not accurately handle large amounts of data; in the ERP system, costing some of the parameters needed in the case of manual management is never used; therefore, is bound to encounter the implementation of ERP an "information development" issue. ERP system cost results, sometimes in conjunction with extensive experience in manual management of the data obtained is very different, so people skeptical, not used. Such problems should be in the ERP project implementation, through training to deepen understanding, obtained through simulation testing possible solutions, not "quit."
Rare inscription around the former Premier Zhu Rongji had made an exception for the National Accounting Institute two questions, including "do not do accounting" in the following words of inscription (honesty integrity do not do follow the guidelines for the re-cook the books), indicating that national leadership people attach great importance to the authenticity of the accounts. But if there is no ERP system support, even if subjectively not the slightest idea of false accounts, or the authenticity of the accounts will be discounted.
If you hold the "financial center" of the argument, first on the financial system, all data entry entirely by hand, can not reflect the real-time information integration and sharing, is still an island of financial information. Even made a few nice statements, the authenticity of how, on what management decisions they can play a useful role, worthy of deep reflection and discussion.
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