论ERP系统对企业管理的影响.doc

The Impact of Enterprise Resource Planning Systems on Management 论ERP系统对企业管理的影响 【Abstract】：Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically. 【摘要】：　Key words】:? Management accounting, capital budgeting, enterprise resource planning systems, information technology. 【关键字】：管理会计学，资本预算，企业资源规划系统，信息科技 　　1. Introduction 　　During the past decade an increasing number of companies have been impacted by information technology in terms of computerized transaction processing and electronic telecommunications such as that done with the Internet, intranet, and extranet. For competitive reasons, companies have had to change from manual and then mainframe systems to what has been called enterprise resource planning (ERP) systems. An ERP system has a common database or data warehouse that links together all systems in all parts of a company including, for example, capital budgeting with financial, control, manufacturing, sales, fixed assets, inventory, human resources modules, etc. An ERP system, by linking all systems through a data warehouse, allows a company to manage its operations holistically. 在过去的十年里越来越多地公司受到信息科技的影响，电脑处理系统及电子通讯设备例如通过互联网，企业内部网及外联网进行处理。出于竞争的因素，公司已经从手动操作转变为主机系统即所谓的企业资源规划系统（ERP）。ERP系统有一个公用数据库或称之为数据仓库，将公司各个部分所有的系统连接在一起，例如财务资本预算，成本控制，生产，销售，固定资产，库存，人力资源模块等等。ERP系统，通过一个数据仓库把所有的数据连在一起，使得一个公司可以全方位地良好的运作。 A second impact of ERP systems has been a general shift to manage at the activity level rather than at the more abstract level of financial transactions. This means that management accounting, with its focus on activities, can be most