The sustainable development strategy of resources' enterprises should include these contents: strategic mission, strategic goal, strategic emphasis, strategic process and strategic measure, etc.
With the reform of the state-owned enterprises, the level of the human resources management of a lot of state-owned enterprises has been gradually improved. However, because of the macroscopic system, history, culture...With the reform of the state-owned enterprises, the level of the human resources management of a lot of state-owned enterprises has been gradually improved. However, because of the macroscopic system, history, culture and their own reasons, there are still a series of problems in the human resources management of state-owned enterprises. In order to promote the reform of state-owned enterprises and to improve the competitiveness of enterprises, we should critically research these urgent problems. The paper will take an example of one company which was investigated by state-owned enterprises will be listed and analysed. the author, and the common problems which exist in most state-owned enterprises will be listed and analysed.展开更多
Designed as a tool for business intelligence, resource planning is used to manage the essentials of a business by integrating processes into a single system. Enterprise Resource Planning (ERP) solutions ensure all the...Designed as a tool for business intelligence, resource planning is used to manage the essentials of a business by integrating processes into a single system. Enterprise Resource Planning (ERP) solutions ensure all the organizational, operational, and procedural structures interconnection, which can be both an advantage and a disadvantage, knowing that inefficiency within one structure will lead to inefficiency in others. The originality of the approach consists in the unitary analysis of all processes which shipbuilding involves (design;evaluation of ship construction possibilities;contracting of works;contracting of supply of materials and equipment;presentation of inspections for the completed works reception;delivery of the ship into operation). The systemic approach is a notable contribution by highlighting the input and output quantities for the analyzed processes. Also, where it was found relevant, the diagrams highlight the owners of the process and show the interconnectivity of the functional departments within a shipyard. Although it is obviously the expression of in-depth knowledge of the peculiarities of Romanian shipyards, the authors hope that the work can support any shipyard that may be interested in knowing these structures (as a logical scheme mandatory to design a custom ERP software system).展开更多
In the 21st century,with the development of the Internet,mobile devices,and information technology,society has entered a new era:the era of big data.With the help of big data technology,enterprises can obtain massive ...In the 21st century,with the development of the Internet,mobile devices,and information technology,society has entered a new era:the era of big data.With the help of big data technology,enterprises can obtain massive market and consumer data,realize in-depth analysis of business and market,and enable enterprises to have a deeper understanding of consumer needs,preferences,and behaviors.At the same time,big data technology can also help enterprises carry out human resource management innovation and improve the performance and competitiveness of enterprises.Of course,from another perspective,enterprises in this era are also facing severe challenges.In the face of massive data processing and analysis,it requires superb data processing and analysis capabilities.Secondly,enterprises need to reconstruct their management system to adapt to the changes in the era of big data.Enterprises must treat data as assets and establish a perfect data management system.In addition,enterprises also need to pay attention to protecting customer privacy and data security to avoid data leakage and abuse.In this context,this paper will explore the thinking of enterprise human resource management innovation in the era of big data,and put forward some suggestions on enterprise human resource management innovation.展开更多
An integration of organization culture in the conceptualization and development of Enterprise Resource Planning Systems (ERPs) is critical for an organization to reap potential benefits of the system. In this paper,...An integration of organization culture in the conceptualization and development of Enterprise Resource Planning Systems (ERPs) is critical for an organization to reap potential benefits of the system. In this paper, the authors present an analytical approach through the Structuration Theory: How a university can assess its culture for the purposes of design and development of the ERPs. The authors extend the Structuration Theory by integrating it with the Activity Theory to provide the means of evaluating the activities that the system is to perform. The modified Orlikowski model is applied to depict the relationship between institutional properties, human agents, and technology in the university setup and how this offers a more inclusive approach to ERP systems development and implementation.展开更多
Procurement planning with discrete time varying demand is an important problem in Enterprise Resource Planning (ERP). It can be described using the non-analytic mathematical programming model proposed in this paper....Procurement planning with discrete time varying demand is an important problem in Enterprise Resource Planning (ERP). It can be described using the non-analytic mathematical programming model proposed in this paper. To solve the model we propose to use a fuzzy decision embedded genetic algorithm. The algorithm adopts an order strategy selection to simplify the original real optimization problem into binary ones. Then, a fuzzy decision quantification method is used to quantify experience from planning experts. Thus, decision rules can easily be embedded in the computation of genetic operations. This approach is applied to purchase planning problem in a practical machine tool works, where satisfactory results have been achieved.展开更多
Suppliers become an essential factor of enterprise competitiveness. The analytic hierarchy process is a kind of Decision-making method with the combination of quantity and quality. This paper presents the evaluation s...Suppliers become an essential factor of enterprise competitiveness. The analytic hierarchy process is a kind of Decision-making method with the combination of quantity and quality. This paper presents the evaluation system of supplier selection, using Analytic Hierarchy Process (AHP) method to select the optimum supplier in Enterprise Resource Planning (ERP) enterprise. In order to reduce factor of manmade and increase exactitude, this paper innovates to use a real database in ERP system for evaluation. It also gives an example that one enterprise selects supplier.展开更多
ERP systems have become an optimal solution for companies to perform their works with maximum advantages of Enterprise Resources Planning (ERP). Moreover, even though the cloud computing has many obstacles which need ...ERP systems have become an optimal solution for companies to perform their works with maximum advantages of Enterprise Resources Planning (ERP). Moreover, even though the cloud computing has many obstacles which need to be solved, but the enterprises always embrace the cloud. Many enterprises tend to adopt the cloud computing paradigm in order to get its leverage in successful and benefits. With the development of cloud computing technology, there is a growing orientation to move the ERP from inside boundaries of organizations into the cloud computing technologies. In addition, there were many studies that covered the cloud ERP without concentrating on acceptance the end user for this technology. Thus, this study comes to increase the understanding the attitude of the end user for cloud ERP technology. The main aim of this study is to investigate the employees’ attitude towards use of cloud ERP. The conceptual research framework of cloud ERP is prepared based on the technology acceptance model (TAM). The employees of Queen Rania Center (QRC) in Jordanian Education Ministry used the cloud ERP system which implemented according to this study. The questionnaires are distributed online to the sample. The results indicate that the QRC employees enjoyed using the cloud ERP system.展开更多
The nature of networked manufacturing and agile manufacturing is to recognize enterprise resources timely and accurately. This paper mainly discusses an enterprise resource model method and the construction process. F...The nature of networked manufacturing and agile manufacturing is to recognize enterprise resources timely and accurately. This paper mainly discusses an enterprise resource model method and the construction process. Furthermore, the system frameworks of software and application are put forward to realize various enterprise resources management based on a resource business process. Thus, we ensure the integration and sharing of enterprise resources for the requirement of networked manufacturing.展开更多
Management Information System provides an effective way for enterprises to improve their competitive abilities. It presents a framework for improving the management models through the design and implementation of effe...Management Information System provides an effective way for enterprises to improve their competitive abilities. It presents a framework for improving the management models through the design and implementation of effective and high-quality MIS. So it is very important to the modem management of corporations. ERP (Enterprise Resource Planning) system is one of the core parts of MIS, which solves the matter of management model mainly. ERP is a popular method enabling the business processes required to compete with the globalization. The thesis cites SAP R/3 to introduce the general structure and function of ERP. Global Enterprise Resource Planning Implementation is increasingly becoming the successful choice of MIS.展开更多
Traditional ERP software system cannot efficiently su pport new management ideas such as BPR, DEM and virtual enterprise which emphasi zes that enterprise should be adjusted to market changes and business process ch a...Traditional ERP software system cannot efficiently su pport new management ideas such as BPR, DEM and virtual enterprise which emphasi zes that enterprise should be adjusted to market changes and business process ch ain and value chain should be integrated tightly. To solve these problems, this paper proposed the conception of Flexible ERP system. F-ERP is a self- adapti ve software system based on multi-agent technology. It developed the followin g kind of agents which are useful for F-ERP: business process agent, interf ace agent, data agent and decision and analysis agent. The F-ERP software syste m is an hierarchy system which is composed of data layer, system tools layer, bu siness application layer and business decision layer. It used component based de velopment mythology and complied with CORBA to development F-ERP. The F-ERP sy stem can support the new management ideas such as BPR, DEM and virtual enterpris e etc. By implementation of it, enterprise can improve its management and promot e its competence.展开更多
While the enterprise resource planning (ERP) systems become more and more complex, the traditional tools such as DCOM, CORBA or EJB encounter more difficulties than before especially when heterogenous and distributed ...While the enterprise resource planning (ERP) systems become more and more complex, the traditional tools such as DCOM, CORBA or EJB encounter more difficulties than before especially when heterogenous and distributed environment and multiple companies are involved. The newly born international specification SOAP brings a new solution to ERP because of its simplicity and high extensibility. This paper analyses the techniques to extend basic SOAP to implement ERP system. The techniques, including data envelope, dynamically and loosely coupled remote process calling (RPC), support to the multiple communication protocol, and security and performance improvement, greatly enhance the ability of basic SOAP and make it capable to accomplish the integration task in large scale ERP systems. All the techniques we discusse here are successfully utilized in the ERP system in the Three Gorge Cascade Dispatch Center of China Three Gorge Project Corporation.展开更多
Based on the theory of dynamic enterprise model (DEM), this paper focuses on describing the technic realization methods of DEM and its application in flexible enterprise resource plan (ERP) system. The complete an...Based on the theory of dynamic enterprise model (DEM), this paper focuses on describing the technic realization methods of DEM and its application in flexible enterprise resource plan (ERP) system. The complete and systematical description of various business activities in enterprises, quick response to business changes and the demanding adjustments are achieved with the conformation of the dynamic enterprise model platform and the utilization of the dynamic enterprise system model. Mass customization production is truly used in the implementation and development of ERP software.展开更多
Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculati...Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors' opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource's origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.展开更多
Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increa...Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology (IT) on a large scale is by installing enterprise resource planning (ERP) systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized (non-ERP) systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences (SPSS) 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are: (1) Companies with ERP systems are reducing their auditing costs; and (2) Auditing companies are not implying a low rate of price to their customers using ERP.展开更多
Due to their limited resources, budgets and their high sensitivity to costs, when Small and Medium Enterprises (SMEs) take the first step into implementing an Enterprise Resource Planning (ERP) system, they need t...Due to their limited resources, budgets and their high sensitivity to costs, when Small and Medium Enterprises (SMEs) take the first step into implementing an Enterprise Resource Planning (ERP) system, they need to think about many things, foremost the cost of adoption. Literature suggests that most ERP implementations fail due to inaccurate and optimistic budget and schedule estimations, as well as, anticipating indirect costs beforehand is problematic. With the deficiency of a clear model of cost factors for ERP adoptions, ERP adoptions face high risks of failure. Failures could be caused by several factors, but the scope of this research is focused on identifying, exploring, and validating a comprehensive list of ERP adoption cost factors. This could aid SMEs in visualizing the different expected costs, and would consequently assist in better future cost management and estimations. There has been plenty of research in ERP; however, a clear gap in ERP cost identification, management, and estimation exists. This paper focuses on identifying direct and indirect cost factors that influence total costs in the ERP adoption process. The paper presents a cost list that has been developed through literature and an ERP expert panel. Furthermore, this study validates the costs list through interviews with different stakeholders within ERP adoption projects in Egypt.展开更多
Kenyan universities, as other business entities, are implementing various information systems to facilitate their operations. The systems include enterprise systems which are implemented to enhance institutional manag...Kenyan universities, as other business entities, are implementing various information systems to facilitate their operations. The systems include enterprise systems which are implemented to enhance institutional management given their emphasis on standardisation, streamlining, and integration of business operations. In this study, the authors have established that Kenyan universities have mainly implemented systems for finance and accounting, student admissions, examinations management, and library services. The authors have also established that there are no significant differences in information systems needs among Kenyan universities, but there are significant differences in strengths and weaknesses among the private and public universities in the capabilities of systems they have implemented. The authors have further established that despite fears especially on delays in projects implementation and system costs, Kenyan universities are in a position to implement enterprise systems to facilitate their operations. However, the universities need to allocate more funds to systems implementation if they have to successfully implement enterprise systems which generally require more resources than ordinary software applications.展开更多
Organizations need to use a proved methodology to reduce implementation risks and enable the enterprise resource planning (ERP) solution to be put into operation as quickly as possible. The right implementation meth...Organizations need to use a proved methodology to reduce implementation risks and enable the enterprise resource planning (ERP) solution to be put into operation as quickly as possible. The right implementation methodology will also help ensure that the ERP implementation fully addresses an organization's business goals and objectives. Modern ERP implementation methodology encourages and supports a progressive approach to the management for users of ERP systems. A company is constantly seeking better methods and models for decision supports in all kinds of decisions and developing/copying new products/markets that generate the growth of the company. On the other hand, a company creates efficient and effective operations that improve the return on investment, because ERP is always considered as an asset. This paper focuses on the interaction of culture in a company, business strategy, and organizational skills and balances the relationship among ERP methodology, ERP implementation, and the performance of the company. Considering the fact that different ERP systems use different methodologies, short descriptions of the most dominant brand name ERP are analyzed (Oracle Financials, PeopleSoft, and systems, applications, and products (SAP) implementation methodology). Although all methodologies may look similar, the selection of a proper methodology is the most critical part in ERP investment. The focus of this paper is on the accelerated SAP methodology, also named as ASAP methodology, because it is the most used one on the worldwide market of ERP systems.展开更多
Trends in modern industry show a tendency towards demassovization of production as a response to the customers' specific needs for unique and personalized products. This provokes significant changes in the processes ...Trends in modern industry show a tendency towards demassovization of production as a response to the customers' specific needs for unique and personalized products. This provokes significant changes in the processes of manufacturing, assembly, and testing The cost of such a type of production can be reduced by employing highly productive reconfigurable equipment with proper software to enable optimization. This paper presents a decision support extension for directing of hydraulic cylinders to assembly-testing lines using fuzzy logic in the Enterprise Resource Planning system of a small size production in a factory in Bulgaria. Different assembly-testing lines are flexibly assigned to the specific cylinder's parameters by the developed fuzzy system on the basis of the overlapping of parameters in the hydraulic cylinders classification. The final decision on the line assigned in case of alternatives is made through accounting for the minimal cylinder delay time. The effectiveness of the approach is assessed by simulation. It leads to an increase of the efficiency of the assembly-testing flow lines, a reduction of the time needed for hydraulic cylinders assembling and testing and balanced loading of the modules.展开更多
The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides metho...The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides methodology foundation for analysis of labor standards system with operable characteristics and rules, which will help to carry out the social economic policy design related to labor standards. The argumentation in this paper belongs to system economics analysis.展开更多
文摘The sustainable development strategy of resources' enterprises should include these contents: strategic mission, strategic goal, strategic emphasis, strategic process and strategic measure, etc.
文摘With the reform of the state-owned enterprises, the level of the human resources management of a lot of state-owned enterprises has been gradually improved. However, because of the macroscopic system, history, culture and their own reasons, there are still a series of problems in the human resources management of state-owned enterprises. In order to promote the reform of state-owned enterprises and to improve the competitiveness of enterprises, we should critically research these urgent problems. The paper will take an example of one company which was investigated by state-owned enterprises will be listed and analysed. the author, and the common problems which exist in most state-owned enterprises will be listed and analysed.
文摘Designed as a tool for business intelligence, resource planning is used to manage the essentials of a business by integrating processes into a single system. Enterprise Resource Planning (ERP) solutions ensure all the organizational, operational, and procedural structures interconnection, which can be both an advantage and a disadvantage, knowing that inefficiency within one structure will lead to inefficiency in others. The originality of the approach consists in the unitary analysis of all processes which shipbuilding involves (design;evaluation of ship construction possibilities;contracting of works;contracting of supply of materials and equipment;presentation of inspections for the completed works reception;delivery of the ship into operation). The systemic approach is a notable contribution by highlighting the input and output quantities for the analyzed processes. Also, where it was found relevant, the diagrams highlight the owners of the process and show the interconnectivity of the functional departments within a shipyard. Although it is obviously the expression of in-depth knowledge of the peculiarities of Romanian shipyards, the authors hope that the work can support any shipyard that may be interested in knowing these structures (as a logical scheme mandatory to design a custom ERP software system).
文摘In the 21st century,with the development of the Internet,mobile devices,and information technology,society has entered a new era:the era of big data.With the help of big data technology,enterprises can obtain massive market and consumer data,realize in-depth analysis of business and market,and enable enterprises to have a deeper understanding of consumer needs,preferences,and behaviors.At the same time,big data technology can also help enterprises carry out human resource management innovation and improve the performance and competitiveness of enterprises.Of course,from another perspective,enterprises in this era are also facing severe challenges.In the face of massive data processing and analysis,it requires superb data processing and analysis capabilities.Secondly,enterprises need to reconstruct their management system to adapt to the changes in the era of big data.Enterprises must treat data as assets and establish a perfect data management system.In addition,enterprises also need to pay attention to protecting customer privacy and data security to avoid data leakage and abuse.In this context,this paper will explore the thinking of enterprise human resource management innovation in the era of big data,and put forward some suggestions on enterprise human resource management innovation.
文摘An integration of organization culture in the conceptualization and development of Enterprise Resource Planning Systems (ERPs) is critical for an organization to reap potential benefits of the system. In this paper, the authors present an analytical approach through the Structuration Theory: How a university can assess its culture for the purposes of design and development of the ERPs. The authors extend the Structuration Theory by integrating it with the Activity Theory to provide the means of evaluating the activities that the system is to perform. The modified Orlikowski model is applied to depict the relationship between institutional properties, human agents, and technology in the university setup and how this offers a more inclusive approach to ERP systems development and implementation.
基金This work was supported by Hong Kong Polytechnic University(No.G.45.37.T363),the National Natural Science Foundation of PRC(No.70431003,60521003).
文摘Procurement planning with discrete time varying demand is an important problem in Enterprise Resource Planning (ERP). It can be described using the non-analytic mathematical programming model proposed in this paper. To solve the model we propose to use a fuzzy decision embedded genetic algorithm. The algorithm adopts an order strategy selection to simplify the original real optimization problem into binary ones. Then, a fuzzy decision quantification method is used to quantify experience from planning experts. Thus, decision rules can easily be embedded in the computation of genetic operations. This approach is applied to purchase planning problem in a practical machine tool works, where satisfactory results have been achieved.
文摘Suppliers become an essential factor of enterprise competitiveness. The analytic hierarchy process is a kind of Decision-making method with the combination of quantity and quality. This paper presents the evaluation system of supplier selection, using Analytic Hierarchy Process (AHP) method to select the optimum supplier in Enterprise Resource Planning (ERP) enterprise. In order to reduce factor of manmade and increase exactitude, this paper innovates to use a real database in ERP system for evaluation. It also gives an example that one enterprise selects supplier.
文摘ERP systems have become an optimal solution for companies to perform their works with maximum advantages of Enterprise Resources Planning (ERP). Moreover, even though the cloud computing has many obstacles which need to be solved, but the enterprises always embrace the cloud. Many enterprises tend to adopt the cloud computing paradigm in order to get its leverage in successful and benefits. With the development of cloud computing technology, there is a growing orientation to move the ERP from inside boundaries of organizations into the cloud computing technologies. In addition, there were many studies that covered the cloud ERP without concentrating on acceptance the end user for this technology. Thus, this study comes to increase the understanding the attitude of the end user for cloud ERP technology. The main aim of this study is to investigate the employees’ attitude towards use of cloud ERP. The conceptual research framework of cloud ERP is prepared based on the technology acceptance model (TAM). The employees of Queen Rania Center (QRC) in Jordanian Education Ministry used the cloud ERP system which implemented according to this study. The questionnaires are distributed online to the sample. The results indicate that the QRC employees enjoyed using the cloud ERP system.
文摘The nature of networked manufacturing and agile manufacturing is to recognize enterprise resources timely and accurately. This paper mainly discusses an enterprise resource model method and the construction process. Furthermore, the system frameworks of software and application are put forward to realize various enterprise resources management based on a resource business process. Thus, we ensure the integration and sharing of enterprise resources for the requirement of networked manufacturing.
文摘Management Information System provides an effective way for enterprises to improve their competitive abilities. It presents a framework for improving the management models through the design and implementation of effective and high-quality MIS. So it is very important to the modem management of corporations. ERP (Enterprise Resource Planning) system is one of the core parts of MIS, which solves the matter of management model mainly. ERP is a popular method enabling the business processes required to compete with the globalization. The thesis cites SAP R/3 to introduce the general structure and function of ERP. Global Enterprise Resource Planning Implementation is increasingly becoming the successful choice of MIS.
文摘Traditional ERP software system cannot efficiently su pport new management ideas such as BPR, DEM and virtual enterprise which emphasi zes that enterprise should be adjusted to market changes and business process ch ain and value chain should be integrated tightly. To solve these problems, this paper proposed the conception of Flexible ERP system. F-ERP is a self- adapti ve software system based on multi-agent technology. It developed the followin g kind of agents which are useful for F-ERP: business process agent, interf ace agent, data agent and decision and analysis agent. The F-ERP software syste m is an hierarchy system which is composed of data layer, system tools layer, bu siness application layer and business decision layer. It used component based de velopment mythology and complied with CORBA to development F-ERP. The F-ERP sy stem can support the new management ideas such as BPR, DEM and virtual enterpris e etc. By implementation of it, enterprise can improve its management and promot e its competence.
文摘While the enterprise resource planning (ERP) systems become more and more complex, the traditional tools such as DCOM, CORBA or EJB encounter more difficulties than before especially when heterogenous and distributed environment and multiple companies are involved. The newly born international specification SOAP brings a new solution to ERP because of its simplicity and high extensibility. This paper analyses the techniques to extend basic SOAP to implement ERP system. The techniques, including data envelope, dynamically and loosely coupled remote process calling (RPC), support to the multiple communication protocol, and security and performance improvement, greatly enhance the ability of basic SOAP and make it capable to accomplish the integration task in large scale ERP systems. All the techniques we discusse here are successfully utilized in the ERP system in the Three Gorge Cascade Dispatch Center of China Three Gorge Project Corporation.
文摘Based on the theory of dynamic enterprise model (DEM), this paper focuses on describing the technic realization methods of DEM and its application in flexible enterprise resource plan (ERP) system. The complete and systematical description of various business activities in enterprises, quick response to business changes and the demanding adjustments are achieved with the conformation of the dynamic enterprise model platform and the utilization of the dynamic enterprise system model. Mass customization production is truly used in the implementation and development of ERP software.
文摘Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors' opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource's origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.
文摘Technology plays a key role in today's business environment. Many companies greatly rely on computers and software to provide accurate information to effectively manage their business processes. It is becoming increasingly necessary for all businesses to incorporate information technology solutions to operate successfully. One way for many corporations to adopt information technology (IT) on a large scale is by installing enterprise resource planning (ERP) systems to accomplish their business transactions and data-processing needs. ERP systems are software packages that enable the integration of business processes throughout an organization. This study aims to determine the effect of the ERP system on the cost of auditing period compared with traditional computerized (non-ERP) systems. According to cost analysis, the study also points out the changes in audit price. The methodology used in this research is survey-based data collection. The questionnaires are sent to auditors who are working with companies with ERP systems. The answers are processed and analyzed using Statistical Package for Social Sciences (SPSS) 20. The data are performed using the statistical test to determine the effect of ERP usage on the cost of auditing process and pricing policy of auditors. The findings of this study are: (1) Companies with ERP systems are reducing their auditing costs; and (2) Auditing companies are not implying a low rate of price to their customers using ERP.
文摘Due to their limited resources, budgets and their high sensitivity to costs, when Small and Medium Enterprises (SMEs) take the first step into implementing an Enterprise Resource Planning (ERP) system, they need to think about many things, foremost the cost of adoption. Literature suggests that most ERP implementations fail due to inaccurate and optimistic budget and schedule estimations, as well as, anticipating indirect costs beforehand is problematic. With the deficiency of a clear model of cost factors for ERP adoptions, ERP adoptions face high risks of failure. Failures could be caused by several factors, but the scope of this research is focused on identifying, exploring, and validating a comprehensive list of ERP adoption cost factors. This could aid SMEs in visualizing the different expected costs, and would consequently assist in better future cost management and estimations. There has been plenty of research in ERP; however, a clear gap in ERP cost identification, management, and estimation exists. This paper focuses on identifying direct and indirect cost factors that influence total costs in the ERP adoption process. The paper presents a cost list that has been developed through literature and an ERP expert panel. Furthermore, this study validates the costs list through interviews with different stakeholders within ERP adoption projects in Egypt.
文摘Kenyan universities, as other business entities, are implementing various information systems to facilitate their operations. The systems include enterprise systems which are implemented to enhance institutional management given their emphasis on standardisation, streamlining, and integration of business operations. In this study, the authors have established that Kenyan universities have mainly implemented systems for finance and accounting, student admissions, examinations management, and library services. The authors have also established that there are no significant differences in information systems needs among Kenyan universities, but there are significant differences in strengths and weaknesses among the private and public universities in the capabilities of systems they have implemented. The authors have further established that despite fears especially on delays in projects implementation and system costs, Kenyan universities are in a position to implement enterprise systems to facilitate their operations. However, the universities need to allocate more funds to systems implementation if they have to successfully implement enterprise systems which generally require more resources than ordinary software applications.
文摘Organizations need to use a proved methodology to reduce implementation risks and enable the enterprise resource planning (ERP) solution to be put into operation as quickly as possible. The right implementation methodology will also help ensure that the ERP implementation fully addresses an organization's business goals and objectives. Modern ERP implementation methodology encourages and supports a progressive approach to the management for users of ERP systems. A company is constantly seeking better methods and models for decision supports in all kinds of decisions and developing/copying new products/markets that generate the growth of the company. On the other hand, a company creates efficient and effective operations that improve the return on investment, because ERP is always considered as an asset. This paper focuses on the interaction of culture in a company, business strategy, and organizational skills and balances the relationship among ERP methodology, ERP implementation, and the performance of the company. Considering the fact that different ERP systems use different methodologies, short descriptions of the most dominant brand name ERP are analyzed (Oracle Financials, PeopleSoft, and systems, applications, and products (SAP) implementation methodology). Although all methodologies may look similar, the selection of a proper methodology is the most critical part in ERP investment. The focus of this paper is on the accelerated SAP methodology, also named as ASAP methodology, because it is the most used one on the worldwide market of ERP systems.
文摘Trends in modern industry show a tendency towards demassovization of production as a response to the customers' specific needs for unique and personalized products. This provokes significant changes in the processes of manufacturing, assembly, and testing The cost of such a type of production can be reduced by employing highly productive reconfigurable equipment with proper software to enable optimization. This paper presents a decision support extension for directing of hydraulic cylinders to assembly-testing lines using fuzzy logic in the Enterprise Resource Planning system of a small size production in a factory in Bulgaria. Different assembly-testing lines are flexibly assigned to the specific cylinder's parameters by the developed fuzzy system on the basis of the overlapping of parameters in the hydraulic cylinders classification. The final decision on the line assigned in case of alternatives is made through accounting for the minimal cylinder delay time. The effectiveness of the approach is assessed by simulation. It leads to an increase of the efficiency of the assembly-testing flow lines, a reduction of the time needed for hydraulic cylinders assembling and testing and balanced loading of the modules.
文摘The goal of this paper is to draw a systematical conclusion from relationship between labor standards system and modem enterprise human resource management. The conclusion will be a theoretical gist and provides methodology foundation for analysis of labor standards system with operable characteristics and rules, which will help to carry out the social economic policy design related to labor standards. The argumentation in this paper belongs to system economics analysis.