ERP及财务基础知识

11K/3K/3!2009958:30—12:002K/[e-mail]620623K/3ERPERP4K/31“K/3”3“ERP”2“ERP”35K/3ERPERPERPERPERP6K/3ERP•••EE47K/3ERPERPERPERPERP8K/3ERP21ERP22ERP23ERP24ERP25ERP59K/320’60’70’80’90’MRPMRPMRPIIERPERPIIERPGartnerGroup9021ERP10K/3ERP1ERP2ERP3ERP4ERP611K/312K/3:•·,1776,;•,1911,,,;•,,;•,1938,;,,“”,;•,,,•.P.,,;,,..•·1973CIM713K/320502060MRPMRPMRPIIERPCRMSCMCIMCIMSCIMSBPR2080JITISO9000“”14K/3••815K/3•••SOA•••ERP16K/3MRPMaterialRequirementsPlanningERP//EnterpriseResourcePlanningMRPII/ManufacturingResourcePlanningERPII(2004)MRPMRPIIERPMRP//917K/380‘90‘MRPINTEPSIBMCOPICSASKMANMAN863/CIMSCIMSERPCIMSERP…ERPSSABPCS(1988)QAD(1989)SAPERPERPSAP.ORECLE.QAD.MS“”“”“”””“”“”MRPMRPIIERP199220011978198620092122ERP18K/312345622ERP1019K/311978197819921992101220011211WTO20K/38020MRPII/ERPERP“”11121K/32•60MRP—MRPII—ERP•80MRP—MRPII—ERP22K/3ERP1+1+1+1+1+1=6ERP1x4+1+1=61223K/33“”“”24K/3ERPERPERPERP31325K/34•ERP26K/35ERP••1427K/35•ERP28K/361529K/3“”2002/11/08630K/3“”2007/10/1561631K/3“……”2007/10/15632K/3“……”2007/10/1561733K/3•—•—•—•—634K/31835K/377.56764.666.336.757027920017111711.6436K/323ERP123451937K/3SCMERP/Internet1MRP/MRPIIDRPCRMB2BB2BB2CMIS()38K/3BOSBOMBOM(0)22039K/3340K/34ERP2141K/35ERP42K/3ERPERP2243K/31234524ERP44K/312345K/32BOM46K/33SQL••••2447K/34ERPPDMHR(OA)(CRM)SCMEMSPCSEDIDWBI48K/35••••••BOS2549K/325ERP1234550K/3••ERP••12651K/31ERP“”Garbagein,Garbageout52K/3ERP•••BOM12753K/32•••••54K/3#•••••ERP22855K/3#••••#ERP256K/32ERP•—•—•—•—2957K/3ERP58K/33#3059K/360K/3#33161K/362K/33263K/3#364K/333365K/3366K/3#####43467K/34“”“”“”“”“K3”“”“”“K3”“”“BOS”“K3BOS”“BOS”68K/34####ERP3569K/34203070K/35K/3ERPOA3671K/3ERP72K/33773K/3ERPERPERPERPERP74K/3ERP3132MRP33MRP34MRPII35ERP3621ERPERPII37ERP38ERP3875K/376K/3TT•T•T••31QAQ=TxH+AHR.H.Wilson19343977K/332MRPBOMIBMDr.JosephA.Orlicky78K/3MRP//MRP23BOM4MPS1?564079K/3MPSMRP•Item,material,part)•(Billofmaterial,BOM)•(independentdemand)•(dependentdemand)••80K/3#()/4181K/3•——•——•———82K/3K/3ERP•••••4283K/3#BOMBOMBOMBOMBOMBOMBOM84K/3BOMAVXT4385K/3K/3ERPBOM86K/3BOM……4487K/3#•••88K/3#•••4589K/3#1.2MPSMRPMPSBOM34PAB==++—90K/35(NR):,—NR678ATP=--4691K/3=−()−()+()−()−92K/3•/FOQ•POQ•LFL•ROP•••4793K/3#1.23494K/3123+4895K/3•••••#•••••ERP96K/3•••={[/]x}•=++•BOM#4997K/3•BOM98K/3••5099K/3•••••100K/3•••••51101K/3**102K/3x/xxx52103K/3104K/3MRP2BOM3412341MPS//53105K/333MRP:MRP106K/3(MPS)(MRP)()(/)(CRP)(RCCP)MRP•••••APSMRP/CRP70APICS54107K/3MRPCRP1231111212413221223313433332————=[x]=[xxx]108K/3/32411.2.3.4.5.5(yN55109K/3MRP110K/334MRPII56111K/3MRPIIMRP19779Oliver.W.Wight112K/3MRPII12345657113K/3MRPII####114K/335ERPMRPII-----------------------58115K/3///////……116K/3GartnerGroupERPGartnerGroup'sITGlossary-EnterpriseResourcePlanning(ERP)AconceptdevelopedbyGartnerGroupdescribingthenextgenerationofmanufacturingbusinesssystemsandmanufacturingresourceplanning(MRPII)software.Itwillincludetheclient/serverarchitecture,usegraphicaluserinterfacesandbecraftedwithopensystems.Beyondthestandardfunctionalitythatisoffered,otherfeaturesareincluded,e.g.,quality,processoperationsmanagement,andregulatoryreporting.Inaddition,thebasetechnologyusedinERPwillgiveusersbothsoftwareandhardwareindependenceaswellasaneasyupgradepath.KeytoERPisthewayinwhichuserscantailortheapplicationsoitisintrinsicallyeasytouse.59117K/3SCMERP/Internet36ERPIIMRP/MRPIIDRPCRMB2BB2BB2CMIS()118K/3MRP-MRPII-ERPMRPMRPIIERPERPII70809021MPSMRPCRPBOMMPSMRPCRPBOMMPSMRPCRPBOMMPSMRPCRPBOMCRM/APS/BIInternet/Intranet60119K/3APICSERPEnterpriseresourcesplanning(ERP)—Frameworkfororganizing,defining,andstandardizingthebusinessprocessesnecessarytoeffectivelyplanandcontrolanorganizationsotheorganizationcanuseitsinternalknowledgetoseekexternaladvantage.APICSDICTIONARY11thedition2005120K/337ERP123ERP61121K/31“”1134771“”122K/31••62123K/3119851212121993122931999103112200071124K/34199371“”1310590“”171616132001/1/12002/1/12005/1/1720062200711“”63125K/321979,500,818,,,126K/3280•1988•199364127K/33ERP80MRPII90ERP128K/3MRPMRPII19779Oliver.W.Wight65129K/33ERP90ERPERP130K/3ERPERP66131K/3ERP41312111098765321132K/33ERPERP••••••67133K/3••••••••3ERP134K/312345ERP68135K/338ERPERP136K/3ERP69137K/3DRP/ApplicationServerSQLORACLEDB2SYBASEDOMINOBOSERM(BI)UNIXWindowsMSWindowsLinuxIBMAIXHPUXSUNSolarisMainframeIBMOS400IBMOS390OCMIDEIDEBAPIKMCRM.NETFrameworkJ2EEFrameworkBOS,Inside—SOA138K/3———B2BB2CPDMMES70139K/3—••••••140K/3ERPERPERPERPERP71141K/3ERP41ERP42ERP43ERP44ERP45ERP46“”ERP142K/341ERP123472143K/31•••••••ERP144K/32•••D:\\.doc73145K/3ERP••D:\\.doc2ERP146K/3MTS----MaketoStokeATO----AssemblytoOrderMTO----MaketoOrderETO----EngineertoOrderERP,.74147K/33ERP148K/375149K/3124ERPK/3ERPV12•••150K/34ERP76151K/39701020304050607CADPDM152K/31234542ERP77153K/31ERP,,,.863/CIMS10154K/3ERP2••••78155K/33ERP*ERPERPERP,,156K/3ERPERP,,ERP:•••••••79157K/3#####4#####158K/3————————————80159K/3PDCA5ERP160K/343ERP2006715SOX302404SOX302404D:\\SOX.doc81161K/32008628“”200971222008930SOXCOSO“”D:\\.docD:\\.doc43ERP162K/3SOX•12382163K/31ERP•••••••••43ERP164K/32)ERP•••••••••••••43ERP83165K/33•••••••••••••43ERP166K