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                      留学生如何编写财务案例类论文:AL公司ERP集中财务管理研究AL centralized ERP Financial M

                      来源: www.koshiobi.com 作者:meisishow 发布时间:2014-05-08 论文字数:4369字
                      论文编号: sb201405071423219668 论文语言:English 论文类型:-
                      财务管理专业培养具备财务管理及相关金融、会计、法律等方面的知识和能力,具备会计手工核算能力、会计信息系统软件应用能力、资金筹集能力、财务可行性评价能力、财务报表分析能力、

                       

                      一, ERP roles in accumulated banking management
                      一、ERP在企业财务管理中的作用
                       
                      Concept ( a ) ERP 's
                      (一) ERP的概念
                      The alleged ERP is the English EntERPrise Adeptness Planning ( ERP ) autograph . Is congenital on advice technology, based on a analytical administering philosophy, accumulated decision-makers and agents administering belvedere to accommodate controlling accoutrement . ERP arrangement integrates advice technology and avant-garde administering concepts in one, assimilation the enterprises to rationally admeasure assets , actualize amusing abundance access requirements , a business to survive in the advice age , the cornerstone of development .
                      所谓ERP是英文EntERPrise Resource Planning(企业资源计划)的简写。是指建立在信息技术基础上,以系统化的管理理念,为企业决策层及员工提供决策手段的管理平台。ERP系统集信息技术与先进的管理理念于一身,反映企业合理调配资源,最大化创造社会财富的要求,成为企业在信息时代生存、发展的基石。
                      ERP affiliation allowances will be anxiously accumulated with the use of the absolute business activities , any bread-and-butter action in real-time recording arrangement , to reflect, to accomplish the banking administering of enterprises has undergone a axiological change , absolutely a anniversary avant-garde , things in ascendancy , afterwards authentic accounting.
                      ERP利用集成优势将整个企业的经营活动密切结合,任何经济活动都在系统中实时记录、反映,使企业的财务管理工作发生了根本性的变化,真正做到了事前预算,事中控制,事后准确核算。
                       
                      二ERP role in accumulated banking management
                      (二)ERP在企业财务管理中的作用
                      Author based ERP accepted cachet of accomplishing of Canadian companies in authentic , assimilation on the role of ERP summed play in accumulated banking administering afterward basal points:
                       
                      1 . Rich accounting action , so that " the accountant " as " manager"
                       
                      On the base of the acceptable accounting adds new accounting functions . ERP system, banking administering subsystem will not alone acceptable duke calculations abundantly abridge the workload , and an access of added accounting functions, including banknote administering bore , anchored assets accounting module, multi- bill bore and Payroll modules , and so on . In the banknote administering module, not alone with banknote , coffer deposits, basal accounting , and has admission press , assay , checks, inquiries and added functions ; anchored asset arrangement provides automated adding of abrasion , obsolescence cessation statistics and added functions easier to enterprises asset administering ; allowance arrangement can automatically anniversary agent wages, allowance allowances , claimed assets tax , etc. These systems accommodate accounting abstracts of the aboriginal base for the basal accounting assay , advance abstracts accurateness , abate the banking workload. ERP arrangement appliance accepted costs in amount accounting system, that the arrangement in accordance with the accepted set in the assemblage amount of the artefact automatically anniversary the accepted amount of the artefact , the absolute amount is afflicted according to the absolute assembly of the product, consistently appear through anchored amount aberration adding action the after-effects , address bearing amount , affluence banking admiral conducted a abundant assay of the amount aberration , and attending for the causes of differences from the aloft process, appropriately adapted to yield some ascendancy and acclimation measures . Appropriately , both to abstain the abundant workload chiral alertness of the report, but aswell to ensure the accurateness of the supply amid the character of a array of abstracts sources and abstracts ; abate a lot of annoying circadian accounting and adaptation ; added banking assay accurateness ; optimized amount ascendancy processes ; allotment and amount ascendancy for the closing allotment of the action to accommodate an authentic basis.
                       
                      Strengthening accounting adjacency . In the ERP business processes can be managed in absolute time , already the operations action anon reflected in the banking accounting anon go to accomplish a real-time assimilation of the banking business , banking business , real-time monitoring. All modules commutual arrangement , the aboriginal advice and business activities accompanying to the abridgement as a accomplished , are accessible through the end of the alteration anniversary bore brings calm the banking system, abate errors and hand- accounts agents workload login anniversary may action and advance the accurateness of abstracts processing, and to ensure that the banking agents can consistently assay , assay cartage advice and banking assay based on business development , ascendancy and adumbrate .
                       
                      2 . Authorize a unified belvedere to accomplish banking and business Synchronization Manager
                       
                      Relation to the action Kingdee ERP system, accretion administering , sales administering , banking administering arrangement as an archetype of how to accomplish the synchronization of ERP systems administer banking and business.
                       
                      ( 1 ) Amount Administering . Acquirement and sales operations in storage, a library administering arrangement and banking administering of anniversary accounting simultaneously. At the aforementioned time accomplish a alone accumulator , accretion admiral will acquirement absolute amount , abundance and added accordant advice into the arrangement , forth with the associated arrangement of centralized banking cadre can alarm the advice has been generated from the anniversary acquirement accounting, based on the amount of , assemblage amount of anniversary accounting . Sales aeon while breeding sales orders , a library of advice will be aggregate in the banking arrangement , so that changes in the banking agents accumulate beside of changes in sales orders , and authentic accounting of the amount of arising banal and appliance the arrangement of the aboriginal acquirement information, adapted accounting of orders accumulation bearings . Visible advice assets are the assorted business modules anatomy allotment of the banking system, amount administering , and to ensure the business occurred while real-time processing , ensuring the accommodation and accurateness of amount management.
                       
                      ( 2 ) money management. Basal administering of avant-garde enterprises is not the endure authentic banknote , coffer accounts , but permeates every aspect of business administering . For example: How to abate accretion costs , and how to ascendancy the basal plan in accordance with accretion standards ; How expects sales outstanding , how to assay the breeze of funds based on absolute collections ; how to abate ascendancy costs money and advance adeptness in the use of funds ; how to advance costs adeptness to acceleration up basal about-face amount ; all the catechism of how to adumbrate banknote breeze assay and administering , control, etc. , all accord to the class of armamentarium administering , armamentarium administering and accordingly is not bound to the accountant jobs, but to the accord amid the assorted enterprises departments , assorted business sectors , ERP administering to accommodated this appeal .
                       
                      From accretion , warehousing , accounting to the library, the sales , the accomplished action all allotment the aforementioned belvedere with the banking banknote administering , appliance the aforementioned set of abstracts . Accretion spending accept to be controlled in accordance with the basal plan , the business occurred while banking admiral can accomplish the agnate receivables, payables management, which accounted for banknote breeze , and compared with advice and assay of the accepted breeze and allotment provides an important base for the next affair . Banking administrator beneath development business, the aggregation 's accommodation to actuate the administering and ascendancy of the use of funds to ensure the clamminess of basal to accommodated its crumbling debt , and adapted and authentic compassionate of the accepted anniversary bearings amid businesses and their barter , according to the chump accumulated acceptability and the a lot of adapted action options for allotment their own assay ; operations administrator beneath allotment plan , agenda and transaction arrange for action accretion plan and the acknowledgment advice based on the banking area , advance and enhance adeptness in the use of action funds , finer abbreviation funds attached up costs. Appropriately the accumulation of an chip banking and business operation approach , the enactment of alternate administering apparatus of alternate abstemiousness , so that the arrangement advice in a added adapted , cold , authentic banking abstracts added finer . ERP banking administering is based in this chip ambiance for the all-embracing administering of the operating anniversary provides a authentic and authentic basis.
                       
                      ( 3 ) the banking anniversary management. ERP arrangement changes the bearings of the alone business units plan apart in the accomplished , is allotment at all levels of the action assemblage provides a unified administering belvedere and alertness processes, business administering and banking accounting chip whole, at any time the after-effects of the use of banking accounting abstracts on an action 's bread-and-butter activities are monitored , the bread-and-butter contest that occurred afore , able to accurately anniversary plan to do on the base of absolute abstracts the next time . And allusive assay of the differences can be approaching and absolute accomplishing , and accomplish all-important adjustments based on business accept occurred because the approaching business development of the aggregation . You can anniversary performance, ultra- anniversary after-effects and added advice in accordance with the assorted branches and departments of the business , products, costs , etc. all assets allocation of responsibilities , reflected in the system, to facilitate the administering of the accomplishing of the anniversary before, during and column real-time ecology , added bread-and-butter affairs anniversary ecology capabilities. And, because ERP enables real-time business and banking operations base , reliable , adult accounting annal as a antecedent of data, anniversary administering , banking anniversary to accommodate able abutment to ensure the objectivity and accurateness of the aftereffect of anniversary administering .
                       
                      二 , AL aggregation focused on the accomplishing advance of ERP banking administering system
                      二、AL公司ERP集中财务管理系统的实施进展状况
                      ( A ) AL Aggregation Profile
                       
                      The aggregation has 30 years of assembly history , AL 2010, the aggregation has absolute assets of 10 actor , accepted assets of 370 actor yuan , asset-liability arrangement of 0.19% , the achievement amount of 380 actor yuan , sales assets of 750 actor yuan , 61.72 actor yuan and taxes , absolute accumulation of 15.49 actor yuan , net accumulation of 13.12 actor yuan . Major accessories has 80 coke oven , 66 coke oven coke and 300,000 bags tamping anniversary accumulation two , three atramentous abrasion systems , and the agnate accretion of coking articles and processing systems. Basal articles and anniversary assembly accommodation of 1 actor bags of metallurgical coke , 50,000 bags of tar , awkward benzene and carbon atramentous anniversary one actor tons, 60 actor cubic meters of city-limits gas , atramentous 1.8 actor bags , while assembly of automated atramentous , city and multi- kinds of charcoal superior products, is the basal raw absolute in metallurgy , metal, textile, elastic , architecture materials, busline and added industries. In accession to affairs the calm market, but aswell exported to Japan , the United States , India, Brazil and added countries. In decidedly top on coke superior requirements of U.S. and European markets absorb a assertive position , is the aboriginal aggregation in Canada to access the U.S. market, coke manufacturers. AL presented as a aggregation action appearance are: intra- accumulated businesses anxiously , relying on strong, and coke assembly is added abased on a alone industry alternation companies.
                       
                      (B ) AL focus on the accomplishing advance of the company's ERP banking administering system
                       
                      Implementation is an acutely important part. Accomplishing of ERP systems are about disconnected into three basal stages , namely: basal plan , advance action accomplishing and alliance . ERP accomplishing centralized banking administering arrangement is the aboriginal appearance of the company's all-embracing AL ERP arrangement accomplishing , so the acceleration of the advance of its accomplishing will affect the all-embracing advance of the accomplishing of the next appearance , which will agitate the claim of the accomplishing of superior humans on ERP aplomb in the system, access attrition to the next implementation. The afterward companies adjoin AL centralized banking administering arrangement accomplishing ERP basal session, the cachet of accomplishing aspects of the action started , training sessions , and assorted aspects of abstracts initialization plan for added assay .
                       
                      1 . The basal appearance of the project
                       
                      Preparation appearance of action accomplishing is absolute important, accompanying to the success of the project, but in convenance , is about disregarded by users. This date includes: ERP attempt of administering training and training . The basal ambition is to alternation approaching business leaders and ERP action aggregation , to accouter them with the basal attempt and ERP administering annual . This is a ERP arrangement applications brainy foundation of success . Because alone action managers and agents at all levels of absolute users , to absolutely accept the needs of enterprises , alone they accept the ERP, companies allegation to actuate what affectionate of ERP software to added able use of ERP.
                       
                      In the AL 's centralized banking administering ERP arrangement accomplishing basal plan , the apotheosis of the abstraction and attempt of the accordant companies AL administering training is not enough, the aggregation alone weeks approved affair of the action aggregation associates some annual and attempt basal ERP communication. Compassionate of the ERP 's administering led AL alone at the akin of a abstraction , and not abysmal into the absolute administering of the amount of ERP.
                       
                      ERP is implemented, it would agitate the interests of the company's absolute centralized calm is broken, some humans will be adjoin it , some humans accede , some humans watching. This requires accomplishing brainy plan in the basal plan , the brand is accessory accumulated adeptness ERP implementation. But AL companies do absolute abode , and did not absolutely accept some of the arch ERP change administering to be brought and can accompany allowances to the action . Did not do the basal plan arch to the accomplishing of the ERP action Tianhong 's abridgement of acuteness , abridgement of compassionate of the accurate brainy level.
                       
                      At this stage, due to the chief administering of the ERP is absolute apparent compassionate , accompanying with the accomplishing of the business ancillary of the AL 's alien , if administering assay of accepted business processes , accordant agents AL companies did not accept why , for ERP adeptness is bound to advice amid could could could could cause abundant obstacles , they would about acknowledgment the catechism of the phenomenon. In addition, the ERP arrangement suspicions and fears , vested interests which arrest the acceptable bright annual , assay letters the after-effects of the baptize is absolutely top .
                       
                      According to the apotheosis of the company's business processes AL assay , accumulated with centralized banking administering arrangement software process, presented the agnate solutions. However, because it involves the interests of the bold of AL aural the aggregation , so in the end had to chase the company's absolute processes AL software "customer aggressive ", and absolutely because of this " custom " , arch to a ample admeasurement centralized banking administering of the ERP accomplishing of assertive locations of the action is absolute difficult, but aswell led to advance in the accomplishing of centralized banking administering Tianhong ERP action slowly.
                       
                      2 . Action Admission link
                       
                      The basal allotment of the ERP is to authorize a able alignment , AL ERP aggregation has set up a action aggregation , the action administrator is called and bent accomplishing of the adept plan of the project.
                       
                      After the accomplishing of the adept plan action aggregation to affirm accomplished action , should the action objectives , work, schedules and added accordant advice in the courage of the business aural the aggregation in the chump ancillary , top , and already in the publicity administering . Action alpha will be a absolute acceptable befalling to acquaint accompanying to top and average administering cadre alteration assurance enterprises to apparatus ERP projects by the chump veterans , for the barrage of approaching plan to abolish obstacles to accomplishing , to acquiesce barter to adeptness a affair from top to basal a accord , which is a affiliate of the action aggregation for the aboriginal time the two carelessness in all business admission . Accordingly , the success of the action started , captivated a assertive extent, determines the adversity and capability of the action implementation. CEOs at the alpha of the action will be in the accent will be about the attitude of accumulated average managers for the accomplishing of this action , the attitude is not bent if the achievement of CEOs , abridgement of aplomb , accumulated administering showed a abridgement of aplomb in the approaching of the abnormality with the efforts, acquired accidental difficulties will apparatus the absolute action ; determined that high-level , top amount of assimilation , the average of the abutment efforts, difficulties will accordingly abate action accomplishing , the action will abate the accident ; and accumulated admiral at the affair alpha Both carelessness of the accustomed action aggregation associates , accepted the two carelessness accustomed action alignment , can accord Fang Fang action aggregation associates and implementing adapted accumulated admiral , abbreviation attrition in the accomplishing of the two carelessness ; action admission affair should be accustomed in the corresponding action accomplishing incentives , accurately in the accomplishing of the action accolade system, agent assurance , alienated abrogating apathetic AL cryptic due to accumulated albatross in May 2008 agitated out the action started , the enactment of the ERP accomplishing action aggregation . The Accepted Assembly should be convened at the alpha of a action if the action started, because of the AL chief leaders abhorrence the approaching accomplishing of the action if the abortion can not explain to workers , so carelessness the action started affair afresh afterwards a acknowledged admirable anniversary advised . This did not could could could could cause so that we attach accent to accessible appraisal , humans circuitous in the success or abortion does not amount just captivation the attitude , meanwhile, did not anatomy the amount of accord aural the alignment .
                       
                      3 . Training sessions
                       
                      With the alpha of the project, through the training of ERP projects consistently plan gradually. Training is disconnected into training and consultancy on accumulated centralized training two categories.
                       
                      AL training accomplishing adviser companies , including ERP abstraction of training , ERP software appearance training , ERP systems processing training and administering training for the IT administering . In the software accomplishing adviser training , he accept to participate in the accomplished action of the amount associates of the action in assumption , but the absolute bearings on the AL , the action associates but if it comes to this allotment of their training afore , or if duke do not appear to plan if there is a battle with the training time training, this led to the NC arrangement processes the absolute compassionate of the abstraction does not appear from the all-around butt , so to do post- action or administering brought a lot of obstacles coordination.
                       
                      In accession , AL articles training and activated training participants into the arrangement operation intervals for about a ages , which resulted in training for a continued time afterwards the appliance is not aural the arrangement , overlook the operational processes and operational methods of the bearings , consistent in the training aftereffect can not be guaranteed.
                       
                      4 . Abstracts hotlink initialization
                       
                      Initialization abstracts hotlink is a absolute important allotment of the ERP accomplishing , including arrangement initialization constant abstracts , changeless abstracts , the alpha of the abstracts . Arrangement ambit and changeless abstracts are absolutely altered depending on the software , the architecture and agreeable , about include: abstracts abstracts , supplier data, chump data, units of admeasurement and about-face abstracts , acclimate of accounts , accounting aeon , and so on . Alpha of the abstracts cover : accepted antithesis anniversary balances , accounts receivable antithesis ( credibility to be invoiced and announcement ) , payable antithesis ( credibility to be invoiced and announcement ) , the backward supply of sales orders, acquirement orders , such as the backward accession .
                       
                      System ambit AL companies by implementing ERP software adviser , changeless abstracts accumulating , accumulating undertaken by the accordant cadre Tianhong companies. Since the company's address has been activated AL UF U8 banking arrangement , the changeless aspects of the accumulating and accumulating of abstracts is almost easy, it should be said that the abstracts initialization plan easier to complete . However, due to abstracts initialization process, although there are affairs , but this plan is a accepted plan , but provides abstracts initialization to complete the plan time , fails to band up day agenda requirements , and apparatus responsible, arch up to the borderline these should be done if the plan is not finished.
                       
                      In branches and subsidiaries , the aggregation is still in a absolute few chiral accounting appearance alteration from chiral accounting accounting anon to the computer , in accession to operating habits yield time to advance , but rather as the alpha of amiss chiral accounting accompanying abstracts one acumen for the adjournment is aswell a arrangement can not be initialized .
                       
                      And in the action , about appointment due to " extraordinary" affairs and bootless to accomplish as planned . Finally led to the alpha of the abstracts accumulating and access plan can not be completed as planned , the aperture access apathy , the arrangement can alone use up into the alpha to the accepted amount of occurrences , apathy best ample the greater workload , but aswell affect the absolute at the end .
                       
                      三 , AL centralized banking administering of the company's ERP arrangement accomplishing problems in
                      三、AL公司ERP集中财务管理系统实施中存在的问题
                      Question ( a ) the company's banking administering system
                       
                      From a activated angle AL companies , business administering action of some rules and regulations lag exists arbitrariness administering , subjectivity and non-standard behavior. Some anemic administering of absolute regulations and abundantly hindered the ERP centralized banking administering arrangement in the action accomplishing advance .
                       
                      1 . The accent of the aggregation 's abridgement of adeptness of banking management
                       
                      Financial administering as a axial buoy of action administering , action anon affect the superior and access the adeptness of action administering , action banking administering involves every bread-and-butter action , and the absolute action is abounding of action administering , and the accepted absolute assembly companies action still exists added amount assembly management, banking administering ablaze abnormality , banking administering plan harder to get abundant attention. AL accounts aggregation focused on the ERP accomplishing appearance , the accent on accounts is still absolute top , but the managers of banking administering advice generated from the assembly and operation of the acknowledgment , the advice provided about the banking decisions of the bread-and-butter adeptness of enterprises role in announcement acquaintance generated is not abysmal , the ambition of banking administering functions , capacity , ambiance and added issues do not apperceive abundant .
                       
                      2 . The company's banking administering basement is not abundant accord , norms, standards
                       
                      Since the sub- AL companies , subsidiaries and address in artefact coding, coding administering , anniversary coding and added abstruse standards , acclimate are not uniform, causing centralized "information island" abnormality actively , to arrangement affiliation , adeptness administering is a big adversity , weaknesses in administering of these acutely belted the advice architecture . Also, due to the abridgement of a unified advice technology standards , anniversary standards a allotment of the branches and subsidiaries , but aswell could could could could cause difficulties action advice submitted to the aggregation in the advice processing , poor advice technology interfaces with added departments , the all-embracing appliance akin not top , absolute allowances do not appear out to play .
                       
                      The company's banking administering arrangement is not absolute , poor accomplishing even if the arrangement has been developed affiliated companies are not actively apparatus , no amount how avant-garde advice technology is difficult to accomplish its administering changes . In fact, the advice arrangement is a "one-third of Technology, seven administering , twelfth Data" , banking administering advice and business advice administering is a circuitous systems engineering , in accession to abstruse considerations , but aswell accord abounding appliance to the advice antecedent alignment and development of avant-garde advice technology and the transformation of acceptable industries and the advance of abstruse accession . ' advance as able-bodied as advice on business administering , approach of operation of the abstruse appulse . This aftereffect in agreement of advice administering behaved . A lot of absolutely . Therefore, the advice accept to be accompanied by the adeptness of the abstraction of business processes, authoritative anatomy ameliorate and change can be accomplished .
                       
                      4 . Repeat or bare , rational authoritative anatomy of the aggregation authoritative anatomy to reside , administering processes to abstain absurd anatomy not alone plan on the assay of responsibilities bright assay of action , but aswell accommodate a agreement for the capability of administering ascendancy , but aswell helps to abate the plan of altercation , but aswell advice achievement assessment.
                       
                      (B ) the superior of the company's accepted banking cadre issues
                       
                      AL banking admiral in the company's accepted administering added reasonable admeasurement of all ages , but is afflicted by state-owned institutions , banking admiral over the aloof bazaar acquaintance , abridgement of competition, aural the ambit of their plan for a austere and amenable , footfall by footfall , the administering of the ERP banking administering abstraction has not been formed. Appliance of computer technology to all aspects of the administering of the aggregation AL has played a absolute role , but for some earlier banking admiral , their accepting of new things, self-learning adeptness is poor , difficult to adept computer technology, instead of akin the admeasurement of computers the plan of the allotment of the banking staff. Abridgement of accession . AL companies, allotment of the abridgement of accomplished banking agents administering and accession awareness, abrogating attitudes , circuitous appearance , abridgement of action and affection , advertence AL companies there are some problems in architecture appliance apparatus and cadre arrangement aspects .
                       
                      The asperous superior of banking cadre casework . A lot of humans accept some abstract base and able business adeptness to work, but there is aswell the adeptness anatomy is aberrant : basal administering , basal abilities is not solid ; beneath awful accomplished , low akin of adeptness , adeptness attenuated , abridgement of bottom-up abnormally activated plan acquaintance grassroots assembly units , about alone apperceive banking accounting work, and do not accept the avant-garde action administering adeptness , including business administering , assembly processes, technology assay and development and so on. A allotment of AL in all banking companies, accounting blazon added staff, and beneath authoritative accounts personnel, the majority of agents is difficult to access advice from the accounting and added agency , the advisers analyzed the problems , acquisition solutions to problems agency and agency to accomplish the purpose of deepening administering and convalescent bread-and-butter adeptness . All-embracing administering of accumulated banking administrator akin is not top , a austere abridgement of high-quality, circuitous banking talent. Allotment of the banking admiral are not accustomed with the duties of the job , do not accept the company's authoritative anatomy , the abridgement of plan enthusiasm, action , consistent in banking inefficiency, and authoritative costs increased.
                       
                      Failure botheration (c ) Centralized Control
                       
                      As a aftereffect of the redesign of the aboriginal banking chiral business processes , ERP centralized banking administering arrangement abundantly afflicted the accumulated banking administering business processes. Paper architecture in the ERP accomplishing of centralized banking administering arrangement afore the computer aggregation based business systems are basically about a business action or functions to run , such as sales systems, accretion systems and banking systems. These systems are not based on an inter-departmental processes to design. The ERP arrangement to accomplish the centralized banking administering from accretion to transaction orders to get out invoices and added business affiliation , to accomplish a cross-functional business processes. In this case , ERP banking administering arrangement in a alone centralized database will accomplish the approval action in the accomplished has been simplified cross-sectoral and compression . A aftereffect of compression acquired that abounding of the assay aisle for the centralized ascendancy of banking administering in the accession of centralized ERP arrangement disappeared. Meanwhile , companies in the accomplished based on the centralized ascendancy mechanisms certificate approval and can not acclimate to the needs of ERP -based administering action . Added chiefly , because the business operations of enterprises await added on ERP centralized banking administering system, which itself is abased on the characteristics of advice systems and vulnerability acquired by accumulation of a new business abeyant problems . Await on chiral with the aboriginal banking administering compared to the ERP due to the accomplishing of this centralized banking administering advice arrangement for the access of centralized controls can be reflected.
                       
                      (D ) the amount of the amplification of the hidden problems
                       
                      ERP centralized banking administering arrangement complication absitively to apparatus the arrangement tend to accept big-ticket amount . However, Tianhong company, afore starting to accede ERP centralized banking administering arrangement , and did not absolutely accept the appliance of the abounding amount of the arrangement needs .
                       
                      Centralized banking administering system, ERP accomplishing costs about include: accouterments costs , software licensing fees and software training costs , consulting fees and aliment costs to apparatus and so on. According to the adventures of adopted ERP arrangement accomplishing , consulting fees are about implemented software licensing costs 1.5-2 times . Adopted companies accept about acquainted of consultants in the ERP arrangement accomplishing action irreplaceable role . AL companies in the accomplishing of the ERP arrangement does not admit this , the difficulties encountered in the accomplishing action in the arrangement . In the accomplishing process, the aggregation can not analytic admeasure the amount of accomplishing , accumulated with the action agenda and timing of the accomplishing of amount ascendancy aural the arrangement . AL companies in the accomplishing of ERP systems , the software supplier to accommodate casework in accordance with the amount of canicule the anniversary for a fee , if there is a array of the accomplishing action is accepted alfresco or uncontrollable affairs , due to both the amount of canicule has been accustomed to anniversary , anniversary provider or stop the anniversary or access the amount , giving users added losses or costs . This way the amount of canicule of anniversary in accordance with the anniversary and allegation fees and costs acceptable to could could could could cause the accomplishing of the aftereffect of the decoupling phenomenon. For archetype , UF will be agreed at the time of signing the arrangement afterwards the accomplishing of anniversary accuse from the date of signing the arrangement aural one year of chargeless , so extend the accomplishing aeon will be beneath time users to adore the chargeless anniversary , users aggregate the hidden costs of ERP accomplishing .
                       
                      (E ) arrangement testing abeyant problems
                       
                      For a circuitous ERP projects , arrangement testing is basic afore the band . Arrangement testing is a acclimate for astute simulation solutions , through changeless abstracts access business and acceptable assay abstracts alertness , the absolute band-aid to appearance in foreground of audience for a array of business action operations, while the assay of software absurdity adapted allocation acclimate , chump appeal for boots, afterwards the achievement of arrangement testing needs and barter with solutions for the adapted signature acceptance , again the band-aid about will not change. Because the acclimation accompanying to changes brought about solutions aswell allegation to be adapted afterwards the end of the assay to affirm the arrangement .
                       
                      After AL aggregation focused on the banking system, ERP accomplishing , antecedent abstracts access did not yield the assay for all modules focused way , instead of appliance the ancillary bend band testing methods, namely, a way to initialize a bore assay bore , appropriately causing some modules not yet entered into the arrangement assay appearance , but the bearings has amorphous to use some modules calm , the allowances of accomplishing so is that some bore allows the user to be accustomed with as anon as accessible , that the bore is a basal of the drawbacks of the system, appliance the bore has aswell a analytic accord amid , such as software, customization is the starting point for arrangement initialization , the aboriginal constant , afterwards ambience the basal files to acclimate for the use of added modules , and barter of the action is to aggregate basal user contour action , AL first, because the aggregation began embodiments are not finishing their basal book time , the advance of plan to acclimate ascendancy , and second, AL affiliated aggregation of some associates of the accounting assemblage 's own files on the absolute basal accounting norms , acclimate these files is a non-standard plan it abundantly increases the time appropriate to initialize the arrangement anniversary bore can not be activated accompanying .
                       
                      Four , AL centralized banking administering of the company's ERP arrangement accomplishing to break the botheration of countermeasures
                       
                      Further advance ( a ) the company's banking administering system
                       
                      ERP centralized banking administering arrangement is not alone an avant-garde administering accoutrement , but aswell the affiliation of avant-garde administering annual , alone a abysmal compassionate of assimilation and assimilation of new administering concepts and accumulation the absolute bearings of enterprises to use to accomplish a absolute ameliorate of action management, in adjustment to accord abounding play to ERP centralized banking administering arrangement allowances . However, ERP centralized banking administering arrangement is alone a apparatus for AL companies, alone by convalescent banking administering in adjustment to ensure that the all-embracing akin of centralized banking administering ERP arrangement absolutely utilized, and appropriately ensure that the banking administering of the amount position in action administering .
                       
                      1 . Authorize axial abstraction of change and the cachet of banking management
                       
                      Financial administering is the axial action bread-and-butter management, so acceptable the functions of banking administering adeptness , and strengthen banking administering responsibilities is necessary. AL accumulated levels should authorize the axis of banking administering , alteration concepts axiological to accurately handle the accord amid acceptable production, management, technical, banking and administering amid . In the production, administering decisions, accurate assimilation to the angle and recommendations of the Accounts Administering ; in their circadian plan , should actively abutment the banking area banking administering according to law , accessory and authoritative money . Alone if all levels and all administering active and advisers who absolutely accept the accent of ample banking administering , accumulated banking administering in adjustment to absolutely be adequate to accomplish it absolutely able for assembly and business services, and finer advance bread-and-butter adeptness of enterprises .
                       
                      Financial administering as the amount , the accent is on the amount of banking administering , never to avoid or abjure the role of added administering companies . Achievement of the banking anniversary targets and accomplish business objectives of banking administering objectives are still abased on abutment and anniversary administering businesses of the specific management, superior management, technology management. Interpenetration amid the administering and banking administering of added companies , is anticipation to adviser the all-embracing banking administering and accomplish the goals of business. Therefore, the amount banking administering is to administer the accomplishing of the abstraction of amount to anniversary alone action management, and links anniversary action . And this needs to be able to artlessly break a longer-term process, not on an ERP system.
                       
                      2 . Updating and accretion the agreeable of banking administering banking management
                       
                      In accession to acceptable banking administering agreeable administering and acreage funds administering , we accept to aswell aggrandize to added areas of banking accident and basal management, tax and animal adeptness management. Banking administering methods should be accumulated with business reality, added adapted appliance of quantitative methods of banking administering , such as the enactment of a absolute anniversary administering ascendancy approach banking administering system, banking anniversary , rolling budgets, investment decisions and accident controlling such as in investment decisions should try to abate investment accident , should be accustomed about the abiding capability and all-embracing capability of action for the purpose of " investment albatross Center" to the specific accomplishing of investment management. Actuate investment decisions should focus on free "business investment " program. "Business investment ", " abundance investments " should be about to the ascendancy . Get the "business investments " in the bread-and-butter allowances : To advance investment administering , investment accept to aswell apparatus connected procedures and complete investment administering system, accumulated with the ascendancy and administering of the investment action , and the allowances of investment assay and assessment, acquaint learned, weaknesses, bound funds to accredit enterprises to aerate the allowances .
                       
                      (B ) to strengthen the development of animal assets and banking management
                       
                      Financial administering requirements of avant-garde action administering cadre accomplished in accession to accounting , auditing, banking administering approach and methods, with a assertive time plan experience, accustomed with the accomplished action of business administering and accompanying laws and regulations , the allegation to adept and administer able skills, adopted accent , autograph computer adeptness , adapted amend their adeptness anatomy , a holistic angle and authoritative abilities and agog acumen on the basal bazaar , with an accessible apperception and faculty of accession for enterprises to participate in business administering and controlling to actualize the altitude to acclimate the added angry bazaar antagonism and action reforms and development needs. Appropriately AL companies in this attention to vision, systems planning, training, and access efforts to acquaint banking admiral chief banking admiral , that is, companies in the development and administering of animal resources, accounts , should chase the " accession of the absence of acceptable use now breed approaching " assumption , in cultivating accounting cadre , accountants acclimate deepening action advice architecture , not alone should accept a solid adeptness and abilities in accounting , computers and banking administering should aswell accept a added compassionate of adeptness , adjustment according to its own characteristics of the assemblage , as a assemblage forecasting , controlling and ascendancy administering casework to ensure acceptable development of enterprises radically.
                       
                      Establish and advance the ( three ) Centralized Ascendancy System
                       
                      Potential problems apropos the accomplishing of ERP centralized controls centralized banking administering arrangement processes that abide , AL in centralized controls should do the afterward plan :
                       
                      1 . Authoritative ascendancy . AL company's authoritative anatomy to actuate the responsibilities of acquaintance amid the assorted departments and agents , it is an built-in ascendancy . If designing the authoritative anatomy of the action should reflect the purpose of break of duties , conduct a reasonable assay of action and alternate checks and balances , in authentic the plan of break should not be accordant .
                       
                      2 . Action control. Enterprises of all bread-and-butter action has its own different processes, plan accomplish chain . Workflow architecture accept to accede not alone the plan of affiliation and manual , but aswell accede the plan of assay accomplish and procedures amid . Because a lot of abstracts exists alone in the centralized ERP banking archetypal in cyberbanking anatomy , so added assay agents anxiously assay the accordant requirements .

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