摘要
从研究企业物流和资金流中物对象和资金对象的特点人手,指出企业内有三种类型的物对象,但不是所有物对象都可以被同时准确定位、定型和定价值,管理上只关注仓库里的物;通过分析物与资金两流关联的因素及方法,指出理论上只有三个因素影响集成,这三个关联因素可以将物流和资金流“实时”集成。借鉴SAP的移动类型和评估类型的概念,可以使实现更加实用,模型更加合理;给出了一个集成的ERP软件的简化流程模型,并根据该模型分析了物流和资金流信息集成对企业管理及组织结构的影响。指出了两流不集成在管理上的缺陷。
Based on the analysis of the material objects (MO) and financial objects (FO) in enterprises. There are three kinds of MO in enterprise logistics from the management view, but not all MO can be measured simultaneously with their position, shape and value, and only the MO in inventory is emphasized in practice. In theory, by the factors and the ways of the MO & FO streams integration being analyzed, only the three factors affected the integration are pointed out, and the real-time integration can be made by relating these three factors. The model will be more reasonable and practical by using the SAP's concepts of movement type and valuation class for reference. Based on above analysis, an integrated and simplified ERP process model is given. The integration effects on the enterprise management and organization structure are analyzed, and the disadvantages of non-integration in information management are pointed out.
基金
清华大学经济管理学院基金资助项目(20000101)
