Reflections on Enterprise Accounting Thinking and Informatization Construction under ERP Environment

Two. I. Development and Connotation of ERP ERP refers to an enterprise management system that integrates the internal resources of an enterprise so that the business data of the enterprise can be unified and processed online. From a technical point of view, it uses the achievements of information technology to plan, coordinate and integrate various resources within the enterprise, including people, goods, money and information, thus reducing links, improving productivity and enhancing the competitiveness of enterprises. From the management level, it is also a relatively complete integrated management information system, including distribution, manufacturing, accounting, quality control, after-sales service, human resources, materials and other management systems. From the perspective of e-commerce operation system, ERP is a basic project. Without ERP, enterprise information management will lose its support and the quality of the whole e-commerce will be discounted. Therefore, as a brand-new modern management science, the core management idea of ERP is to realize the effective integration and management of information resources in all aspects of enterprise management.

Second, the application of ERP in financial accounting management Generally speaking, the application of ERP in accounting and financial management has two characteristics: First, the macro-level framework of ERP is expanding; The second is the micro level, that is, the ERP physical module is constantly refined. The interaction between them promotes the change of accounting operation mode. From a macro point of view, the operation mode of financial accounting has long been mainly reflected in the collection and reflection of accounting data afterwards, and its function in management control and decision support is relatively weak, so it is difficult to show its timeliness and effectiveness. When an enterprise is in crisis, it is always reflected in the financial crisis first, which is either insufficient cash or insufficient capital needed for continuous operation. Before the introduction of ERP, with the popularization of computers, the information processing of accounting systems generally adopts computer operation or introduces other hardware to improve its automation level, which is a great progress and can meet the general requirements of accounting. However, this is only a simple copy and transplantation of computer system by manual accounting, which reduces the work intensity and difficulty of accountants and has limited effect on improving the management decision-making level of enterprises. In terms of business processes and integration methods with other systems, it is limited by insufficient technology and functions. Therefore, the application of ERP in accounting and financial management not only reflects the above defects to a certain extent, but also integrates a wider range of business resources and information, including customers, suppliers, distributors and agent networks, local manufacturing plants, etc., thus providing better services for scientific decision-making of enterprises. From the micro level, that is, the ERP physical module moves towards subdivision. At present, in the field of financial accounting, it mainly involves the following aspects: 1. Application of ERP system in accounting. Accounting mainly records, calculates, reflects and analyzes the changing process and results of funds in the economic activities of enterprises. It consists of general ledger, accounts receivable, accounts payable, cash, fixed assets and multi-currency system. Therefore, 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, wage accounting module and so on. 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. Application of 2.2. ERP system in financial management. The function of financial management is mainly based on accounting data, and then analysis, so as to carry out corresponding forecasting, management and control activities. It focuses on financial accounting, control, analysis and prediction, emphasizing pre-planning, in-process control and post-event feedback. Then, the financial management module in ERP system completes the post-event accounting information reflection, financial management information processing and multi-level and integrated financial management support. This change is reflected in that it absorbs and embeds the financial management practices of advanced enterprises and improves the business processes of enterprise accounting and financial management. Support the integrated operation of enterprises and provide a unified accounting and financial management platform for branches distributed all over the country. Due to the support of Web-based financial information processing, it provides a platform for enterprises to develop application systems based on e-commerce and Internet (such as sales order processing), and financial information can also be collected and published through the Web, making it possible for enterprises to realize real-time and cross-regional financial management. In short, if all this is done in a non-ERP environment, even if it is done by "crowd tactics", its benefits are limited. Application of 3.3. ERP system in cost management. Modern cost management needs a comprehensive integrated system that can coordinate the planning, monitoring and management of various costs of enterprises to assist all business activities of enterprises to operate in the market. In a typical ERP system, all cost management applications use the same data source and standardized reporting system. The same user interface structure makes the system easy to operate, and the monitoring of cost and income can run through all functional departments. Once there are differences or problematic items, they can be separated and measures can be taken to correct them. Specifically, typical or high-level ERP cost management involves the following aspects: cost center accounting, order and project accounting, analysis and decision-making system. Take order and project accounting as an example, it is a comprehensive network management accounting system with detailed order cost settlement operation flow. The system collects costs and uses the comparison between planned results and actual results to help monitor orders and projects. The system provides alternative cost accounting and cost analysis schemes, which is helpful to optimize the planning and implementation of enterprise business activities. Taking profitability analysis as an example, which product or market will produce the best benefits? What is the profit of the specific order? These are all issues that must be involved in profitability analysis. Profitability analysis module will help to find the answer. At the same time, sales, marketing, product management, strategic business planning and other modules will also be further analyzed and processed according to the first-hand information from the market provided by profitability analysis, so that the company can judge its current position in the existing market and evaluate the potential of new markets. Third, the impact of the introduction of ERP on the role of accountants Because of the above characteristics, a large part of traditional accounting functions have been replaced, so the introduction of ERP and the implementation of ERP system management have obvious impact on the role of accountants. Among them, the most prominent thing is that when an enterprise introduces ERP system, many materials are directly entered by the personnel of the data generation department. After the transaction is completed, accounting information will be automatically recorded, and relevant general ledger will be entered, and reports will be automatically generated. Many materials will be directly accessed from the system in real time. In this way, many basic jobs originally completed by accountants have been replaced, and the quality and speed of homework are much better than manual work. So, how should we treat this phenomenon? On the surface, the introduction of ERP is really a great shock to accountants, or a crisis that accountants can do nothing about. But from a deeper perspective, the author thinks that the introduction of ERP is essentially a new development of the connotation of accounting work and a shift of the focus of accounting work, that is, from the previous measurement and recording of mathematics to the processing, reprocessing and deep processing of information. In the future, accountants will no longer play the role of accountants, but will play the role of enterprise consultants. At the same time, the value of accounting personnel providing enterprise consultation and analysis will be paid more and more attention. Accounting plays an increasingly important role in the organization. In terms of information processing, the introduction of ERP is not only the introduction and installation of hardware and software, but also the benefits obtained from the implementation of ERP system. The acquisition and appreciation of this benefit depends on the information processing level of accountants to a considerable extent, so "reprocessing-deep processing" is the basic feature of the new accounting model. In the past, managers needed information from financial statements to manage their operations and performance. Nowadays, information technology has changed to provide useful information for managers at any time, which emphasizes the contribution and important role of management accounting. In a word, with the development of ERP application in accounting field, the new accounting operation mode will be endowed with richer characteristics. Fourth, the application prospect of ERP in the field of financial accounting As early as the early 1980s, Chinese enterprises began to introduce foreign MRPII software and implement MRPII management system. Since the mid-1990s, PetroChina, Sinopec and Inspur Company have cooperated to realize the information management of accounting. 200 1, China Petrochemical realized the unified management of accounting information system through the centralized accounting system of China Petrochemical Accounting Information 3.0. From the development of external information system developers, China's own software centers or companies, including Kingdee, UFIDA and other software companies, specialize in developing and launching commercial ERP software. On the other hand, Andersen, a world-famous consulting company, promoted ERP system in China. The reason that affects the development of these trends is that China has a huge ERP market. According to relevant statistics, the annual demand of China enterprises for management software should be more than 20 billion yuan, among which the demand for ERP software, group financial management software and business management software is relatively strong, accounting for 90%. Therefore, the unified integration of enterprise information system and the implementation of ERP management are the development direction of enterprise information management in China. From the application level, the trend of ERP application in China enterprises mainly develops in two directions, one is the expansion of quantity, and the other is the improvement of quality. From the former point of view, enterprises apply ERP not only in manufacturing, but also in service industry and other fields. Among them, in recent years, especially in the circulation field, the proportion of enterprises applying ERP has increased obviously, which is closely related to the general trend of China's accession to WTO. In other words, in order to adapt to the global economic integration and survive and develop in the fierce international competition, the implementation of ERP is conducive to narrowing the gap in management level between China and developed countries. Since the 1990s, we have applied several sets of financial management software. From a practical point of view, due to the large number of oil enterprises, there are great differences in their technical level, management mode and market structure. Therefore, in the application of ERP, we should adopt more "tailor-made" mode. How to adjust the existing management mode, implant the good management ideas in the past into the ERP system, and transform the ERP system in the later stage to adapt to the management status and management requirements of enterprises will be the key to the success of ERP system implementation and the effectiveness of ERP management. Three. Development and Prospect of ERP in China

What is ERP? The scientific definition of ERP is: ERP-Enterprise Resource Planning Enterprise resource planning system refers to a management platform which is based on information technology and provides decision-making operation means for enterprise decision makers and employees with systematic management ideas.

ERP is not only a software, but also a management idea, which realizes the integration of enterprise internal resources and related external resources.

Through software, people, finance, materials, production, supply, sales and corresponding logistics, information flow, capital flow, management flow and value-added flow are closely combined to realize resource optimization and enjoyment, which is ERP.

After knowing what erp is, let's take a look at the history of enterprise erp in China in 2000. In China, enterprise informatization and ERP application have experienced ups and downs for more than 20 years. When the first set of MRP II software was introduced from 198 1 Shenyang No.1 Machine Tool Works from German Engineers Association, few people knew what ERP was. In the past 20 years, the application and promotion of ERP in China has experienced ups and downs from start, exploration to maturity.

Before 1986, most domestic enterprises didn't know what ERP was. From 1985 to 1990, many management experts and scholars, including entrepreneurs in China, began to study what the international advanced management model is and how to help China enterprises improve their management competitiveness. During this period, some pilot enterprises of ERP application were born. In 1990s, many famous ERP manufacturers from all over the world poured into China market, and more enterprises tried or bought ERP products. But to our disappointment, the success rate of ERP in China enterprises is not very high, which has caused a great blow to China enterprises, so that many enterprises still dare not launch ERP applications.

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, the backward enterprise management level will seriously restrict the use of ERP.

The development of ERP is the combination of management thought and computer technology. Judging from the production process of ERP, the maturity of ERP completely conforms to the process of theory, practice and re-theory to practice. 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 immature vertical management of enterprises will seriously affect the application of ERP.

The application of ERP 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 in this article? Plagiarism is strictly prohibited.

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.

Since 198 1, the first set of MRP Ⅱ software was introduced by Shenyang No.1 Machine Tool Works from German Engineers Association, the application and popularization of MRP Ⅱ/ERP in China has experienced nearly 20 years, from start, exploration to maturity. 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 ERP development of enterprises in China

In the 30 years since MRP (Material Resource Planning), the predecessor of 1970 ERP, 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 1 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, if the cost information lags behind, it 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, thus directly affecting 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!

1 Problems in implementation. 2 enterprise resource planning

In recent 20 years, the development of ERP in China is not 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: specify what to produce), bill of materials (B: specify what to produce) and inventory records (C: specify 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:

(1) The enterprise lacks 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. Therefore, 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, wage accounting module and so on.

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. The construction of accounting informatization is still quite promising!