erp对会计的影响(pdf 112)

1EnterpriseResourcesPlanning,ERP(GM)(Intel)(Microsoft)ERPERPERPERP2ERPERPERPERPERPERPERPERPERPERP3ERPERPERP4ERPERP()ERP()ERPERP()ERP()ERPERP()ERP()ERP51-11-1ERPERPERPERPERPERP6ERPERPERP888896ERPERPERP7ERPERPERPERPERPERPERPERP8ERPERPERP1-191-110ERPERPERPDaveDesormeaux(1998)ERPERPERPERP11ERPERPERPERPERPERP12ERPHadaviK.Cyrus(1996CycleTimeDeliveryperformanceWIPlevelInventoryturnsReturnonassetsERPHadaviK.Cyrus1.2.3.Cyrus131.2.3.4.5.6.Cyrus1.2.100%3.1.142.CyrusERPERPRobertoMichel(1998ERP15RobertMichelNetcomERP1.98.5%2.20%3.241.Netcom(ERP)2.ERPERPRobinCooperandRobertS.Kaplan(1998)16ERPERPABC253$12,468$49.28228$13,491$59.1717ERPRobertScapens(1998)ERPERP(AIS)ERPERP18ERPERPERP19ERPStevenM.Glover,DouglasF.PrawittandMarshallB.Romney(1999)ERPERPBIZERPBIZERPERPERPERPERPERPERPERP20ERPERPERPERPERPERP212-12-1DaveDesormeaux1998ERPERPERPABCABCwithERPRobertoMichel1998ERPNetcomERP1.98.5%2.20%3.(ERP)ERP22HadaviK.Cyrus1996ERPRobertScapens1998ERPERP()1.2.()()()ERPERPRobinCooper;RobertS.Kaplan1998ERPERP23StevenMGlover;DouglasFPrawitt;MarshallBRomney1999ERPERPERPERP24()ERP()ERPERP()ERP25ERP()ERPRobertoMichel1998NetcomERPERPERPERPERP()ERPERPERPERP()26ERP60ERPERPERP2-22-2ERPERPERPERPERPERPERP27ERPERPERPRobertoMichel1998NetcomERPERP28CaseStudyScapens,1990,pp.259-264Kaplan1991MaterialRequirementPlanning(MRP)MRPIIMRPEnterpriseResourcesPlanning(ERP)ERPERP29ERPERPERPERP3-13-13-13-11.ERP302.3.1.ERP2.1.2.ERP3.1.2.3.4.311.2.1.2.3.1.ERP2.ERP3.ERP4.321.2.1.ERP2.ERP1.2.ERP3.ERP1.332.1.ERP2.ERP3.ERP1.2.3.1.342.3.3-13-1ERPERPERPERP1.2.ERPERP35ERPERPERP1.ERP2.ERP1.2.3-2363-237ERPERP3-31.ERP1.ERP2.ERP2.ERP3.ERP3.ERP4.ERP4.ERP5.ERP5.ERP6.ERP6.ERP3-338()ERPERP()ERP()1.ERPERPERPERPERP2.(1).ERP(2).ERP39(3).ERP(4).ERPERPERPERPERPERP3.(1).ERP(2).ERP(3).ERPERP40ERPERPERPERP4.(1).ERP(2).ERP(3).ERPERPERPERP41ERPERP425410ERPWilcoxonSignedRanksTestWilcoxonSignedRanksTestWilcoxonSignedRanksTest()WilcoxonSignedRanksTest()43SignTestWilcoxonSignedRanksTestSignTestWilcoxonSignedRanksTest44ERP()ERPSAP4-1ERP4-1ERP()ERPERPERP45ERPERPERP()ERP1.Y2K1999Y2KYK2.ERP3.ABCABCABC()ERP46ERPERP4-1ERP4-1ERPERPSAPERP1.Y2K2.3.ERP11ERPERP()ERPERPERPERP47ERPERP()ERP24ERPERP91.3243.34ERP48ERP()ERP(ActivityBasedCosting,ABC)ERPABCERPERPERPERPABCERP()49ERPABCABCERPERP()ERPERPERPERPERPERP()50ERPERP4-24-21.ERP2.ERP1.ERP2.3.ERPERP1.ERP2.ERPERP3.ERP51ERP()ERPSAPERP1998ERPERPERP4-2ERP19994-2ERP()ERPERP1.2.3.4.525.6.7.ERP4-3ERP4-3ERP4-3ERP1.2.3.1.1.2.1.2.1.2.3.4.5.6.7.8.1.1.2.3.4.5.1.2.3.4.5.6.7.1.2.3.4.5.6.7.1.2.3.4.53()ERP1.Y2KY2KY2K2.3.()ERPERPERP54ERP4-44-4ERPERPSAPERP1.Y2K2.3.ERP20ERP1.2.3.4.5.6.7.ERP()ERPERPERP55ERPERPERPERPERP()ERP561.2..ERP57ERP()ERPERPERPABCERP()ERPERP58ERPERPERP()ERPERPERPERPERPERP()ERPERP594-54-51.ERP2.ERP3.1.2.3.1.ERP2.3.4.ERP1.2.3.1.ERP2.ERPERP3.ERP60ERPERP4-6ERP4-6ERPERPSAPSAPERPERP1.Y2K2.3.1.Y2K2.3.1.Y2K1.(1)(2)2.(1)(2)ERP1120ERP1.1.2.3.4.5.6.7.ERP61ERPERP4-7ERP4-7ERP1.ERP2.ERP1.ERP2.ERP3.1.ERP2.ERP1.1.2.1.2.3.4.1.1.2.621.ERP2.3.ERP1.ERP2.3.4.ERP1.ERP2.ERP1.2.3.1.ERP2.631.ERP2.ERPERP3.ERP1.ERP2.ERPERP3.ERP1.ERP1.ERP2.1.1.644-84-8ERPERPERP1.1.2.2.3.3.4.ERPERP1.1.2.2.3.3.4.ERPERP1.1.2.2.3.3.4.WilcoxonSignedRanksTestERP65ERP61.67ERP()ERPERP4-912.813764-9*OracleSAP371516612.8114.213.068.67121313776676.538.175.372.58666737372412Sum47421320952*()ERP4-102550(29.7%)5075(6645.9%)75.6%4-102512.8%2.7%25501129.7%32.4%50751745.9%78.4%75100821.6%100.0%Total37100.0%()4-11(51.4)(27)78.84-1112.7%2.7%718.9%21.6%1951.4%73.0%1027.0%100.0%Total37100.0%ERPERP67()1.ERPERP94.60ERP4-12ERPERP1.(=108,=2.92)2.(=108,=2.92)3.(=16,=.43)4-121082.91891.38191082.91891.4977160.43240.834620.05400.2292682.ERPERP4-13ERP4-13ERP*ERPERP1353.64861.91801233.32432.1480942.54051.5740902.43241.8788691.86491.5122701.89191.5052541.45952.1934651.75681.8470521.40541.3634551.48651.5920421.13511.6694431.16221.6075391.05411.4132310.83781.2586280.75681.4025240.64861.3787260.70271.4116220.59461.3836100.27030.8045180.48651.044160.16220.500880.21620.917000.00000.000060.16220.687700.00000.000000.00000.0000*4-13ERPERPERPERP1224ERP69ERP4-14(1)4-14(1)ERPERP135(1)3.648690(2)2.432494(2)2.540565(4)1.756869(3)1.864943(6)1.162254(4)1.45958(11)0.216252(5)1.405422(9)0.5946*()ERPERPERP4-15(2)4-15(2)ERPERP28(8)0.7568123(1)3.3243135(1)3.648690(2)2.43246(11)0.162270(3)1.891994(2)2.540565(4)1.756839(7)1.054155(5)1.4865*()703.ERPERPERPERPERP4-16ERP4-16ERPERPERP1794.83780.55341484.00001.76381012.72971.42691283.45951.0696802.16221.2363962.59461.6743721.94591.2235782.10811.0484671.81081.5783651.75681.2562561.51351.5920401.08111.479100.00000.000000.00000.0000*4.ERPERP71ERPERPERPERP4-17ERP4-17ERP1062.86491.66941062.86492.1751852.29731.8389551.48652.3169531.43241.5373521.40541.6066260.70270.9962220.59461.3008190.51351.0171170.45950.767280.21620.629660.16220.687700.00000.0000*5.ERP72ERPERPERP4-184-1812345()1.ERPERP28.4339.1473ERP20ERP16ERPERP4-19ERP4-19ERP*****-206099528.4285716.21417-2070137039.1428618.68806*2.ERP4-20ERP42.3691.3243.34141.3881.5183103.89Wilcoxonsign-rank0.01ERPERP744-204-2014143737161619191030.543548496064010567041248832563