ERP-järjestelmän käyttöönoton vaikutuksia johdon laskentatoimeen: näkökulmia suomalaisista yrityksistä

The objective of this study is to examine effects of ERP-system implementations to management accounting in Finnish companies. Study also explores if ERP-system implementation has influenced to development of management accounting role in companies. Theory part of study examines ERP-system projects and ERP-systems influence to management accounting development. Research is qualitative and empirical material has been collected by interviews from three companies and they ERP-system vendor. According to results ERP-system implementation has affected positively to companies management accounting in many different ways and also influenced to development of management accounting role in companies.

Replacing traditional ERP with EAI - the next generation’s ERP

Organizations often consider investing in a new Enterprise Resource Planning (ERP) system as a way to enhance their business processes, as it allows integrating information used by multiple different departments into a harmonized computing system. The hope of gaining significant business benefits, such as reducing operating costs, is the key reason why organizations have decided to invest in ERP systems since 1990’s. Still, all ERP projects do not end up in success, and deployment of ERP system does not necessarily guarantee the results people were waiting for. This research studies why organizations invest in ERP, but also what downsides ERP projects currently have. Additionally Enterprise Application Integrations (EAI) as next generation’s ERP solutions are studied to challenge and develop traditional ERP. The research questions are: What are the weaknesses in traditional ERP deployment in today’s business? How does the proposed next generation’s ERP answer to these weaknesses? At the beginning of the thesis, as an answer to the first research question, the basics of ERP implementation are introduced with both the pros and cons of investing in ERP. Key concepts such as IS integration and EAI are also studied. Empirical section of the thesis focuses on answering the second research question from the integration approach. A qualitative research is executed by interviewing five experienced IT professionals about EAI benefits, limitations, and problems. The thematic interview and questionnaire follow the presented ERP main elements from literature. The research shows that adopting traditional ERP includes multiple downsides, e.g. inflexibility and requiring big investments in terms of money. To avoid these critical issues, organizations could find a solution from integrations between their current IS. Based on the empirical study a new framework for the next generation’s ERP is created, consisting of a model and a framework that deal with various features regarding IS adoption. With this framework organizations can assess whether they should implement EAI or ERP. The model and framework suggest that there are multiple factors IT managers needs to consider when planning their IT investments, including their current IS, role of IT in the organization, as well as new system’s flexibility, investment level, and number of vendors. The framework created in the thesis encourages IT management to assess holistically their i) organization, ii) its IT, and iii) solution requirements in order to determine what kind of IS solution would suit their needs the best.

Replacing traditional ERP with EAI - the next generation’s ERP

Organizations often consider investing in a new Enterprise Resource Planning (ERP) system as a way to enhance their business processes, as it allows integrating information used by multiple different departments into a harmonized computing system. The hope of gaining significant business benefits, such as reducing operating costs, is the key reason why organizations have decided to invest in ERP systems since 1990’s. Still, all ERP projects do not end up in success, and deployment of ERP system does not necessarily guarantee the results people were waiting for. This research studies why organizations invest in ERP, but also what downsides ERP projects currently have. Additionally Enterprise Application Integrations (EAI) as next generation’s ERP solutions are studied to challenge and develop traditional ERP. The research questions are: What are the weaknesses in traditional ERP deployment in today’s business? How does the proposed next generation’s ERP answer to these weaknesses? At the beginning of the thesis, as an answer to the first research question, the basics of ERP implementation are introduced with both the pros and cons of investing in ERP. Key concepts such as IS integration and EAI are also studied. Empirical section of the thesis focuses on answering the second research question from the integration approach. A qualitative research is executed by interviewing five experienced IT professionals about EAI benefits, limitations, and problems. The thematic interview and questionnaire follow the presented ERP main elements from literature. The research shows that adopting traditional ERP includes multiple downsides, e.g. inflexibility and requiring big investments in terms of money. To avoid these critical issues, organizations could find a solution from integrations between their current IS. Based on the empirical study a new framework for the next generation’s ERP is created, consisting of a model and a framework that deal with various features regarding IS adoption. With this framework organizations can assess whether they should implement EAI or ERP. The model and framework suggest that there are multiple factors IT managers needs to consider when planning their IT investments, including their current IS, role of IT in the organization, as well as new system’s flexibility, investment level, and number of vendors. The framework created in the thesis encourages IT management to assess holistically their i) organization, ii) its IT, and iii) solution requirements in order to determine what kind of IS solution would suit their needs the best.

Los beneficios de implementar un sistema ERP en las empresas colombianas – estudio de caso

El objeto de este trabajo es establecer, mediante el método de estudio de caso, los beneficios tangibles que para las empresas colombianas puede generar la implantación de un sistema ERP. Se inicia con la revisión del concepto de información, tecnología de información y sistemas de información. En esta parte se efectúa un recorrido teórico de la importancia de los sistemas de información y el diferente tratamiento que se ha dado a este concepto. En la segunda parte, se exploran los sistemas ERP, sus principales características, beneficios, factores críticos de éxito y costos de implantación. Finalmente, en la tercera parte, se presentan los resultados del estudio de caso sobre cinco empresas colombianas, que implementaron sistemas ERP, observando su desempeño individual y frente a las empresas de su subsector económico mediante el uso de 36 indicadores clasificados para medir liquidez, endeudamiento, rentabilidad, actividad y crecimiento.

Sistemas ERP: características, custos e tendências

Muitas empresas estão adotando Sistemas ERP devido a várias razões, tais como: decepção com sistemas incompatíveis, incapacidade do Departamento de Tecnologia de Informação em realizar a integração entre os sistemas existentes atualmente na empresa e outros motivos que influenciam diretamente a competitividade da Empresa. Neste contexto, este artigo apresenta as principais características de Sistemas ERP, suas vantagens e desvantagens, bem como os custos envolvidos na sua implementação. Finalmente, as tendências e o futuro de Sistemas ERP são comentados.

Tempo de implantação de sistemas ERP: análise da influência de fatores e aplicação de técnicas de gerenciamento de projetos

Freqüentemente, a implantação de sistemas ERP é complexa e demorada, requerendo, em alguns casos, três ou quatro anos. em geral, um sistema ERP divide-se em módulos cujas implantações são feitas em vários estágios. Um problema sério é que os prazos para a implantação desses módulos são críticos e raramente são cumpridos. Esses atrasos geram insatisfação dos clientes, pois resultam em custos adicionais não previstos. A implantação de sistemas ERP depende de vários fatores, alguns dos quais têm muita influência nos prazos de implantação. Considera-se neste trabalho a técnica de planejamento de experimentos para a determinação dos principais fatores. Além disso, são usados métodos de caminhos críticos para a identificação das atividades que requerem mais investimentos para que haja redução no tempo total de implantação do projeto.

Enterprise systems modeling: The ERP5 development process

The design and implementation of an ERP system involves capturing the information necessary for implementing the system's structure and behavior that support enterprise management. This process should start on the enterprise modeling level and finish at the coding level, going down through different abstraction layers. For the case of Free/Open Source ERP, the lack of proper modeling methods and tools jeopardizes the advantages of source code availability. Moreover, the distributed, decentralized decision-making, and source-code driven development culture of open source communities, generally doesn't rely on methods for modeling the higher abstraction levels necessary for an ERP solution. The aim of this paper is to present a model driven development process for the open source ERP ERP5. The proposed process covers the different abstraction levels involved, taking into account well established standards and common practices, as well as new approaches, by supplying Enterprise, Requirements, Analysis, Design, and Implementation workflows. Copyright 2008 ACM.

A inteligência competitiva organizacional e os sistemas integrados de gestão ERP: um estudo nas indústrias calçadistas de Jaú

Pós-graduação em Ciência da Informação - FFC

Utilização dos sistemas integrados de gestão - ERP: estudo de múltiplos casos em pequenas e médias empresas

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

The Influence of Enterprise Systems on Business and Information Technology

Business strategy is important to all organizations. Nearly all Fortune 500 firms are implementing Enterprise Resource Planning (ERP) systems to improve the execution of their business strategy and to improve integration with its information technology (IT) strategy. Successful implementation of these multi-million dollar software systems are requiring new emphasis on change management and on Business and IT strategic alignment. This paper examines business and IT strategic alignment and seeks to explore whether an ERP implementation can drive business process reengineering and business and IT strategic alignment. An overview of business strategy and strategic alignment are followed by an analysis of ERP. The “As-Is/To-Be” process model is then presented and explained as a simple, but vital tool for improving business strategy, strategic alignment, and ERP implementation success.

Exploring the World's Largest ERP Implementation: the Role of ERP in Strategic Alignment

As one of the largest and most complex organizations in the world, the Department of Defense (DoD) faces many challenges in solving its well-documented financial and related business operations and system problems. The DoD is in the process of implementing modern multifunction enterprise resource planning (ERP) systems to replace many of its outdated legacy systems. This paper explores the ERP implementations of the DoD and seeks to determine the impact of the ERP implementations on the alignment of the DoD’s business and IT strategy. A brief overview of the alignment literature and background on ERP are followed by case study analysis of the DoD ERP development and current implementation status. Lastly, the paper explores the current successes and failures of the ERP implementation and the impact on the DoD’s goal of strategic alignment.

Analyse der ERP-Outsourcingentscheidung im Spannungsfeld von technologischem und unternehmensbezogenem Wissen

Im letzten Jahrzehnt haben ERP-Systeme eine hohe Verbreitung in der Wirtschaft erfahren. Oftmals wird ihnen die Rolle einer "mission critical"-Anwendung für die Aufrechterhaltung des Geschäftsbetriebs zugeschrieben. Innerhalb der Phasen der Auswahl, Implementierung und Stabilisierung sowie dem Betrieb und der Verbesserung des ERP-Systems greifen viele Unternehmen auf die Unterstützung externer Dienstleister zurück. Manche Unternehmen lagern im Zuge der Entscheidung für ein ERP-Paket sogar ihre gesamte interne Informationsverarbeitung aus. In dem Beitrag wird analysiert, wie verschiedene Wissenskategorien die Entscheidung über das Outsourcing wesentlicher Aufgaben, die im Rahmen des ERP-Lebenszyklus anfallen, beeinflussen. Auf Basis der Erkenntnisse aus der bisherigen Literatur zum Outsourcing der Informationsverarbeitung werden die wesentlichen wissensbezogenen Entscheidungsdeterminanten des Outsourcing der Informationsverarbeitung herausgearbeitet und in einem Strukturmodell zusammengefasst. Es zeigt sich, dass insbesondere die Beurteilung der internen Ressourcen und Fähigkeiten gegenüber dem Markt und die Spezifität des technologischen Wissens und des Unternehmenswissens die Outsourcingentscheidung beeinflussen. In einem zweiten Schritt wird ein Bezugsrahmen entwickelt, mit dessen Hilfe die einzelnen Aufgaben des ERP-Lebenszyklus verschiedenen Wissenskategorien sowie internen und externen Aufgabenträgern zugeordnet werden können. Anhand eines Beispiels wird illustriert, wie die in der Literatur ermittelten Entscheidungsdeterminanten des Outsourcing der Informationsverarbeitung als Kriterien der Zuordnung angewendet werden können.

Evaluating alternative industrial network organizations and information systems

Purpose – The purpose of this paper is to present a simulation‐based evaluation method for the comparison of different organizational forms and software support levels in the field of supply chain management (SCM). Design/methodology/approach – Apart from widely known logistic performance indicators, the discrete event simulation model considers explicitly coordination cost as stemming from iterative administration procedures. Findings - The method is applied to an exemplary supply chain configuration considering various parameter settings. Curiously, additional coordination cost does not always result in improved logistic performance. Influence factor variations lead to different organizational recommendations. The results confirm the high importance of (up to now) disregarded dimensions when evaluating SCM concepts and IT tools. Research limitations/implications – The model is based on simplified product and network structures. Future research shall include more complex, real world configurations. Practical implications – The developed method is designed for the identification of improvement potential when SCM software is employed. Coordination schemes based only on ERP systems are valid alternatives in industrial practice because significant investment IT can be avoided. Therefore, the evaluation of these coordination procedures, in particular the cost due to iterations, is of high managerial interest and the method provides a comprehensive tool for strategic IT decision making. Originality/value – Reviewed literature is mostly focused on the benefits of SCM software implementations. However, ERP system based supply chain coordination is still widespread industrial practice but associated coordination cost has not been addressed by researchers.

Evaluation of configurations of supply networks supported by it systems

Los sistemas transaccionales tales como los programas informáticos para la planificación de recursos empresariales (ERP software) se han implementado ampliamente mientras que los sistemas analíticos para la gestión de la cadena de suministro (SCM software) no han tenido el éxito deseado por la industria de tecnología de información (TI). Aunque se documentan beneficios importantes derivados de las implantaciones de SCM software, las empresas industriales son reacias a invertir en este tipo de sistemas. Por una parte esto es debido a la falta de métodos que son capaces de detectar los beneficios por emplear esos sistemas, y por otra parte porque el coste asociado no está identificado, detallado y cuantificado suficientemente. Los esquemas de coordinación basados únicamente en sistemas ERP son alternativas válidas en la práctica industrial siempre que la relación coste-beneficio esta favorable. Por lo tanto, la evaluación de formas organizativas teniendo en cuenta explícitamente el coste debido a procesos administrativos, en particular por ciclos iterativos, es de gran interés para la toma de decisiones en el ámbito de inversiones en TI. Con el fin de cerrar la brecha, el propósito de esta investigación es proporcionar métodos de evaluación que permitan la comparación de diferentes formas de organización y niveles de soporte por sistemas informáticos. La tesis proporciona una amplia introducción, analizando los retos a los que se enfrenta la industria. Concluye con las necesidades de la industria de SCM software: unas herramientas que facilitan la evaluación integral de diferentes propuestas de organización. A continuación, la terminología clave se detalla centrándose en la teoría de la organización, las peculiaridades de inversión en TI y la tipología de software de gestión de la cadena de suministro. La revisión de la literatura clasifica las contribuciones recientes sobre la gestión de la cadena de suministro, tratando ambos conceptos, el diseño de la organización y su soporte por las TI. La clasificación incluye criterios relacionados con la metodología de la investigación y su contenido. Los estudios empíricos en el ámbito de la administración de empresas se centran en tipologías de redes industriales. Nuevos algoritmos de planificación y esquemas de coordinación innovadoras se desarrollan principalmente en el campo de la investigación de operaciones con el fin de proponer nuevas funciones de software. Artículos procedentes del área de la gestión de la producción se centran en el análisis de coste y beneficio de las implantaciones de sistemas. La revisión de la literatura revela que el éxito de las TI para la coordinación de redes industriales depende en gran medida de características de tres dimensiones: la configuración de la red industrial, los esquemas de coordinación y las funcionalidades del software. La literatura disponible está enfocada sobre todo en los beneficios de las implantaciones de SCM software. Sin embargo, la coordinación de la cadena de suministro, basándose en el sistema ERP, sigue siendo la práctica industrial generalizada, pero el coste de coordinación asociado no ha sido abordado por los investigadores. Los fundamentos de diseño organizativo eficiente se explican en detalle en la medida necesaria para la comprensión de la síntesis de las diferentes formas de organización. Se han generado varios esquemas de coordinación variando los siguientes parámetros de diseño: la estructura organizativa, los mecanismos de coordinación y el soporte por TI. Las diferentes propuestas de organización desarrolladas son evaluadas por un método heurístico y otro basado en la simulación por eventos discretos. Para ambos métodos, se tienen en cuenta los principios de la teoría de la organización. La falta de rendimiento empresarial se debe a las dependencias entre actividades que no se gestionan adecuadamente. Dentro del método heurístico, se clasifican las dependencias y se mide su intensidad basándose en factores contextuales. A continuación, se valora la idoneidad de cada elemento de diseño organizativo para cada dependencia específica. Por último, cada forma de organización se evalúa basándose en la contribución de los elementos de diseño tanto al beneficio como al coste. El beneficio de coordinación se refiere a la mejora en el rendimiento logístico - este concepto es el objeto central en la mayoría de modelos de evaluación de la gestión de la cadena de suministro. Por el contrario, el coste de coordinación que se debe incurrir para lograr beneficios no se suele considerar en detalle. Procesos iterativos son costosos si se ejecutan manualmente. Este es el caso cuando SCM software no está implementada y el sistema ERP es el único instrumento de coordinación disponible. El modelo heurístico proporciona un procedimiento simplificado para la clasificación sistemática de las dependencias, la cuantificación de los factores de influencia y la identificación de configuraciones que indican el uso de formas organizativas y de soporte de TI más o menos complejas. La simulación de eventos discretos se aplica en el segundo modelo de evaluación utilizando el paquete de software ‘Plant Simulation’. Con respecto al rendimiento logístico, por un lado se mide el coste de fabricación, de inventario y de transporte y las penalizaciones por pérdida de ventas. Por otro lado, se cuantifica explícitamente el coste de la coordinación teniendo en cuenta los ciclos de coordinación iterativos. El método se aplica a una configuración de cadena de suministro ejemplar considerando diversos parámetros. Los resultados de la simulación confirman que, en la mayoría de los casos, el beneficio aumenta cuando se intensifica la coordinación. Sin embargo, en ciertas situaciones en las que se aplican ciclos de planificación manuales e iterativos el coste de coordinación adicional no siempre conduce a mejor rendimiento logístico. Estos resultados inesperados no se pueden atribuir a ningún parámetro particular. La investigación confirma la gran importancia de nuevas dimensiones hasta ahora ignoradas en la evaluación de propuestas organizativas y herramientas de TI. A través del método heurístico se puede comparar de forma rápida, pero sólo aproximada, la eficiencia de diferentes formas de organización. Por el contrario, el método de simulación es más complejo pero da resultados más detallados, teniendo en cuenta parámetros específicos del contexto del caso concreto y del diseño organizativo. ABSTRACT Transactional systems such as Enterprise Resource Planning (ERP) systems have been implemented widely while analytical software like Supply Chain Management (SCM) add-ons are adopted less by manufacturing companies. Although significant benefits are reported stemming from SCM software implementations, companies are reluctant to invest in such systems. On the one hand this is due to the lack of methods that are able to detect benefits from the use of SCM software and on the other hand associated costs are not identified, detailed and quantified sufficiently. Coordination schemes based only on ERP systems are valid alternatives in industrial practice because significant investment in IT can be avoided. Therefore, the evaluation of these coordination procedures, in particular the cost due to iterations, is of high managerial interest and corresponding methods are comprehensive tools for strategic IT decision making. The purpose of this research is to provide evaluation methods that allow the comparison of different organizational forms and software support levels. The research begins with a comprehensive introduction dealing with the business environment that industrial networks are facing and concludes highlighting the challenges for the supply chain software industry. Afterwards, the central terminology is addressed, focusing on organization theory, IT investment peculiarities and supply chain management software typology. The literature review classifies recent supply chain management research referring to organizational design and its software support. The classification encompasses criteria related to research methodology and content. Empirical studies from management science focus on network types and organizational fit. Novel planning algorithms and innovative coordination schemes are developed mostly in the field of operations research in order to propose new software features. Operations and production management researchers realize cost-benefit analysis of IT software implementations. The literature review reveals that the success of software solutions for network coordination depends strongly on the fit of three dimensions: network configuration, coordination scheme and software functionality. Reviewed literature is mostly centered on the benefits of SCM software implementations. However, ERP system based supply chain coordination is still widespread industrial practice but the associated coordination cost has not been addressed by researchers. Fundamentals of efficient organizational design are explained in detail as far as required for the understanding of the synthesis of different organizational forms. Several coordination schemes have been shaped through the variation of the following design parameters: organizational structuring, coordination mechanisms and software support. The different organizational proposals are evaluated using a heuristic approach and a simulation-based method. For both cases, the principles of organization theory are respected. A lack of performance is due to dependencies between activities which are not managed properly. Therefore, within the heuristic method, dependencies are classified and their intensity is measured based on contextual factors. Afterwards the suitability of each organizational design element for the management of a specific dependency is determined. Finally, each organizational form is evaluated based on the contribution of the sum of design elements to coordination benefit and to coordination cost. Coordination benefit refers to improvement in logistic performance – this is the core concept of most supply chain evaluation models. Unfortunately, coordination cost which must be incurred to achieve benefits is usually not considered in detail. Iterative processes are costly when manually executed. This is the case when SCM software is not implemented and the ERP system is the only available coordination instrument. The heuristic model provides a simplified procedure for the classification of dependencies, quantification of influence factors and systematic search for adequate organizational forms and IT support. Discrete event simulation is applied in the second evaluation model using the software package ‘Plant Simulation’. On the one hand logistic performance is measured by manufacturing, inventory and transportation cost and penalties for lost sales. On the other hand coordination cost is explicitly considered taking into account iterative coordination cycles. The method is applied to an exemplary supply chain configuration considering various parameter settings. The simulation results confirm that, in most cases, benefit increases when coordination is intensified. However, in some situations when manual, iterative planning cycles are applied, additional coordination cost does not always lead to improved logistic performance. These unexpected results cannot be attributed to any particular parameter. The research confirms the great importance of up to now disregarded dimensions when evaluating SCM concepts and IT tools. The heuristic method provides a quick, but only approximate comparison of coordination efficiency for different organizational forms. In contrast, the more complex simulation method delivers detailed results taking into consideration specific parameter settings of network context and organizational design.

A biography:fabrications in the life of an ERP package

This paper provides an account of the way Enterprise Resource Planning (ERP) systems change over time. These changes are conceptualized as a biographical accumulation that gives the specific ERP technology its present character, attributes and historicity. The paper presents empirics from the implementation of an ERP package within an Australasian organization. Changes to the ERP take place as a result of imperatives which arise during the implementation. Our research and evidence then extends to a different time and place where the new release of the ERP software was being 'sold' to client firms in the UK. We theorize our research through a lens based on ideas from actor network theory (ANT) and the concept of biography. The paper seeks to contribute an additional theorization for ANT studies that places the focus on the technological object and frees it from the ties of the implementation setting. The research illustrates the opportunistic and contested fabrication of a technological object and emphasizes the stability as well as the fluidity of its technologic. Copyright © 2007 SAGE.