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Tong Quan Ve ERP PDF
Tong Quan Ve ERP PDF
1. ERP l g?
1.1 nh ngha
H thng Hoch nh Ngun lc Doanh nghip (ERP) hoc h thng ERP l mt thut
ng c dng lin quan n mt lot hot ng ca cng ty, do phn mm my tnh h
tr, gip cho cng ty qun l cc hot ng ch cht ca n, bao gm: k ton, phn
tch ti chnh, qun l mua hng, qun l tn kho, hoch nh v qun l sn xut, qun l
hu cn, qun l quan h vi khch hng, qun l nhn s, theo di n hng, qun l
bn hng, v.v.... Mc tiu tng qut ca h thng ny l m bo cc ngun lc thch hp
ca doanh nghip nh nhn lc, vt t, my mc v tin bc c sn vi s lng khi
cn, bng cch s dng cc cng c hoch nh v ln k hoch. Mt phn mm ERP l
mt phn mm my tnh cho php cng ty cung cp v tng hp s liu ca nhiu hot
ng ring r khc nhau t c mc tiu trn.
cng ty v sau khi cc trc trc ny sinh. Ngoi tr nhng d n nh v khng quan
trng, chng ti khng khuyn chn cch ny v nhng ri ro ng k ca cch ny.
3. Tng Chi ph S hu
3.1 Khi nim
Tng Chi ph S hu (TCO) l mt m hnh do Tp on Garner xy dng ban u vo
nm 19872 phn tch nhng chi ph lin quan n vic mua, trin khai v s hu cc
h thng cng ngh thng tin trong mt thi gian c th, thng l 3 hoc 5 nm. Cc chi
ph ny bao gm chi ph bn quyn phn mm, chi ph trin khai, chi ph lin quan n
vic nng cp c s h tng cng ngh thng tin, chi ph t vn, chi ph bo tr hng nm
v chi ph hnh chnh ni b. Theo mt nghin cu do Tp on T vn Meta tin hnh,
ch khong 20% cc cng ty trin khai gii php ERP thc s bit c Tng Chi ph
S hu lin quan n vic trin khai h thng ca h. 80% cc cng ty cn li khng hiu
r v mc ca cc chi ph h tr thng xuyn v cc chi ph lin quan n c s h
tng3. Do , cc cng ty ny thng chn cc phn mm t tn km v ngh rng h
tit kim chi ph. Trong thc t th cc h thng cng ngh thng tin c v t tn km da
trn chi ph phn cng v phn mm c th tn km hn khi nh gi n Tng Chi ph
S hu l bi v, chng hn nh, cc h thng ny i hi chi ph bo tr v cc chi ph
khc lin quan n sa i sau ny. Mc d thng khng d dng c lng c Tng
Chi ph S hu, cc cng ty nn xem xt iu ny khi quyt nh mua mt h thng cng
ngh thng tin.
3.5 Chi ph T vn
C rt nhiu d n tht bi do mt s yu t hon ton c th ngn chn c nh xc
nh yu cu ca ngi s dng s si, hiu sai v thi gian v n lc cn thit trin
khai, chn cc phn h khng ph hp, phm li trong thit lp cu hnh, v.v.... Vic s
dng mt chuyn gia t vn phn tch h thng hin ti c th gip ngn nga cc yu t
ny v nh gi gii php ti u v/hoc gim st qu trnh trin khai ca cng ty bn
hoc phn phi li ERP.Khi chn mua phn mm nc ngoi, cc cng ty thng s
dng nhn vin t vn vi chi ph t vn tr gi 20% - 70% trn ph bn quyn.
chi ph thay th phn mm bng phn mm khc hoc l cc chi ph lin quan n vic
cng ty phi thay i cc quy trnh kinh doanh p ng cc yu cu ca phn mm.
Mt s phn mm ph hp hn vi mt s ngnh cng nghip nht nh v cc cng ty
nn cn nhc iu ny k cng trong qu trnh nh gi phn mm.
4.2 Cnh bo
Mt s phn mm ERP hiu qu hn nhng phn mm khc trong vic cnh bo ngi
s dng cc li c th pht sinh do vic nhp d liu sai, chng hn nh vic nhp d liu
hai ln cho cng mt nghip v pht sinh.
Mt s phn mm cng a ra cnh bo cn c vo mt s nguyn tc kinh doanh, chng
hn nh bo cho bit mt hng no khch hng t mua nhng mc d tr trong kho
xung di mc an ton, hoc cnh bo khi mt khch hng no mua hng vt
qu hn mc tn dng cho php.
4.5 Bn a ho
Mt s phn mm ERP nc ngoi ch c bn ting Anh v y c th l mt vn kh
khn cho mt s cng ty.
Mt thun li ca cc phn mm k ton trong nc l cc phn mm ny hon ton
c thit k ph hp vi h thng k ton v cc quy nh ca Vit nam v c th s
dng bng ting Vit. Cc phn mm ny c th c cp nht thng xuyn khi cc quy
nh v tiu chun c lin quan thay i. iu ny s lm vic s dng v vic thit lp
cu hnh cho ngi s dng h thng ERP tr nn d dng hn.
Mc d c kin cho rng mt s phn mm ERP nc ngoi khng th bn a ha v
iu chnh cho ph hp vi h thng k ton Vit Nam (VAS) nhng cc cng ty bn cc
phn mm ny bc b kin trn v cho rng iu l hon ton c th d rng cn
c nhiu n lc iu chnh thit k h thng ERP nc ngoi cho ph hp vi yu cu
trong nc. Ngoi ra, i vi cc phn mm trong nc, kh nng t ng to cc bo
co ging nh cc mu ca h thng k ton Vit Nam c th s d dng hn.
4.7 Ch a nhim
Ngi s dng s cm thy d dng hn nu phn mm c th h tr vic s dng nhiu
ca s ng dng cng mt lc. Chng hn nh mt s phn mm cho php ngi s dng
c th m v lm vic trn ca s/mn hnh cng n phi tr trong khi cha hon tt vic
nhp d liu trn ca s cng n phi thu.
Phn mm nn h tr nhiu loi tin t cho tt c cc giao dch, nhng thng lin quan
n cc phn h qun l tin, cng n phi thu, cng n phi tr v s ci. Chng hn nh
mt s hng mua c th bng Euro, mt s khon vay bng USD trong khi ng tin bo
co li l ng Vit Nam. Mt s phn mm ERP ch h tr s dng thm mt loi tin t
trong khi cc phn mm khch h tr s dng nhiu hn mt loi tin t.
Ngoi ra, mt s phn mm nc ngoi Vit Nam khng h tr n v t l n v
c s dng rng ri Vit Nam cho cc giao dch bng ng Vit Nam.
5.3.6 T ng Phn b
Chi ph Qun l Chc nng phn b chi ph nn t ng phn b mt s chi ph nht nh
nh chi ph qun l da trn mt s cng thc nht nh. S chnh xc ca vic phn b
chi ph s cho php phn tch doanh thu v chi ph ca mt lot cc sn phm, cng trnh,
trung tm chi ph v trung tm li nhun. Ngoi ra, phn mm nn h tr cc phng
php phn b khc nhau, chng hn nh cng thc da trn s liu sn xut thc t, phn
b theo phn trm c nh cng nh l phn b theo nhng khon c nh nh l ph
qun l.
5.3.7 Trung tm Chi ph v Li nhun
Nhng cng ty coi cc phng ban nh l trung tm chi ph/li nhun nn xem xt k cng
chc nng ny, mt chc nng cp cao cc phn mm nc ngoi, v n lin quan n
tt c cc phn h. Nhn chung, trug tm chi ph/li nhun c th c coi nh l cc
cng ty n l v phn mm phi h tr d tr thu chi, lp ngn sch, bo co ti
chnh v bo co qun tr v thm ch c hch ton ti sn c nh, cng n phi thu, cng
n phi tr, phn b doanh thu v chi ph, v.v theo trung tm chi ph/li nhun.
5.3.8 Lp Ngn sch
Cc cng c lp ngn sch cho php cc cng ty c th lp ngn sch mt cch hiu qu
v ghi li nhng ngn sch ny trn phn mm tng loi chi ph thc t v doanh thu
c th so snh vi ngn sch mt cch thun tin. Tng loi chi ph nn bao gm t nht 5
loi chi ph bao gm vt t, nhn cng trc tip, chi ph nhn cng gin tip, chi ph c
nh v cc bin ph qun l nhng cng chi tit th vic lp ngn sch cng hu ch. Cc
cng c lp ngn sch cn h tr cho vic kim sot ni b v son lp cc bo co qun
tr c ngha. Cc phn mm nc ngoi thng c chc nng lp ngn sch nhng cc
phn mm trong nc in hnh thng khng c.
5.3.9 Lp Bo co Ti chnh
S sn c ca cc bo co thit k sn, cng nh s sn c ca cc cng c thit k
cc bo co theo yu cu ca ngi s dng l rt quan trng. Mt li th ca cc phn
mm ERP trong nc l c th to ra cc bo co k ton theo mu ca VAS trong khi
cc phn mm nc ngoi c li th l c nhiu cng c mnh m to ra cc bo co
theo yu cu ca ngi s dng.
5.3.10 Kh nng Phn tch Ti chnh
Chc nng phn tch ti chnh ca mt phn mm ERP thng khng ph thuc hon
ton vo kh nng to ra cc bo co ti chnh hu ch, m l kh nng phn loi v nhm
d liu theo cch c ngha. Kt qu l c th to ra nhiu bo co khc nhau theo yu
cu ca ngi s dng. Cc phn mm ERP nc ngoi c xu hng kh tinh vi v im
ny, vi 3 n 10 chiu phn tch do ngi s dng xc nh. Tuy nhin, cc phn mm
nh th i khi c nhng thut ng v khi nim khng quen thuc i vi ngi Vit
Nam v cc cng c chnh sa mu tiu chun thng khng thn thin vi ngi s
dng.
5.3.11 Kh nng Truy xut Ngun gc
Kh nng truy xut ngun gc, thng c gi l business intelligence mt s phn
mm, cng l mt chc nng quan trng m theo ngi s dng c th nhp chut vo
mt hng mc hoc m mt mn hnh mi hoc m mt hng mc cp thp hn ch ra
mt con s c th bt ngun t u hoc c tnh ton nh th no. Chc nng ny
gip d dng c c cc chi tit mong mun ca mt bo co, i khi tn cp d
liu u vo. Nhiu phn mm ERP nc ngoi c chc nng truy xut ngun gc mnh
hn cc phn mm trong nc.
Mt s nh cung cp trong nc t nhn rng cc sn phm ca h cng c chc nng
truy xut ngun gc, nhng thng chc nng ny khng hiu qu hoc khng d s
dng. Chng hn nh mt s phn mm trong nc khng th dn ra cc con s dng
tnh ra mt con s tng no trn cng mt mn hnh m thay vo ngi s dng
phi m mt mn hnh khc xem con s tng c tnh nh th no. Ngoi ra, mt
s phn mm trong nc ch cung cp chc nng truy xut n mt s cp t hn so vi
cc phn mm nc ngoi. 5.4 Qun l Hng tn kho
5.4.1 Nhng Chc nng C bn
Nhng chc nng c bn ca phn h hng tn kho bao gm theo di tt c cc loi hng
tn kho ti tng cng on ca qu trnh sn xut, hch ton cc hng mc khc nhau
trong mt bin bn nhn hng hoc bin bn giao hng n l, theo di ph phm, theo
di hng bn b tr li, theo di a im ca Hng tn kho v tng cng on/quy trnh
sn xut, v iu chnh th cng i vi s lng v gi tr Hng tn kho. Ngoi ra, c
mt s chc nng c v nh c bn nhng c th c nh hng ln n qun l Hng tn
kho:
n v o lng: phn mm nn h tr cho vic s dng nhiu n v o lng. Chng
hn nh trong lnh vc kinh doanh dc phm, cng ty c th nhp hng theo kin nhng
li bn ra theo cc n v hp hoc chai cc c khc nhau.
M hng: phn mm nn h tr m hng bao gm c s v ch. Trong nhiu ngnh sn
xut, chng hn nh ngnh sn xut bn gh g, c rt nhiu thnh phn nh c s
dng trong qu trnh to nn thnh phm. Khi mt m c t cho mt thnh phn
nh no th s khng th c s dng li cho mt thnh phn khc.
Cc phng php tnh gi hng tn kho: phn mm nn h tr cc phng php tnh gi
hng tn kho khc nhau nh Nhp Trc Xut Trc (FIFO), Nhp Sau Xut Trc
(LIFO), Gi Bnh qun Gia quyn, Phn b C th hoc Trung bnh Cui K. Cc phn
mm nc ngoi thng p ng c cc phng php tnh gi hng tn kho phc tp
mt cch hiu qu hn cc phn mm trong nc.
Xut thnh phm ngoi bn hng: phn mm nn h tr vic xut thnh phm ngoi bn
hng nh tr li cho nh cung cp, hng mu dng khuyn mi, hng cho khng (hng
biu tng), i hng ly hng hoc cho tiu dng ni b.
5.4.2 D bo Nhu cu Vt t v Thi gian Ch hng
Cc phn mm trong nc thng cn yu hoc khng c kh nng d bo trc c
nhu cu vt t v thi gian cn thit cho vic mua hng.
5.4.3 Danh mc Vt t
5.8 Cc vn khc
5.8.1 Hp nht
Nhng cng ty c cng ty con hoc chi nhnh c lp nn xem xt kh nng d dng hp
nht cc d liu ti chnh v/hoc bo co ti chnh t cc cng ty con/chi nhnh. L
tng th qu trnh ny nn t ng hoc d dng cp nhp d liu nh k m khng
phi nhp li d liu th cng. Nhiu phn mm trong nc v nc ngoi Vit Nam
c th thc hin iu ny bng cc cng c xut nhp d liu: cng ty con xut d liu
v/hoc bo co vo mt tp tin gi bng email hoc trong mt a CD v tr s v tr
s nhp tp tin ny vo h thng.
5.8.2 Nhiu a im nhng Khng Yu cu Hp nht
Mt s a im khc nhau c th khng c lp nh mt cng ty con do khng p
dng vic hp nht nhng phn mm nn c kh nng h tr nhp d liu nhng a
im xa xi. Chng hn, cc chng t cc a im c thu thp v nhp vo h thng
tr s. Mt v d khc l cc a im thc hin mt s hot ng k ton c lp (bao
gm c hch ton vo s ci) nhng mi thu chi tin mt c thc hin tr s.
Mt s phn mm trong nc cho rng phn mm ca h c chc nng ny, tuy nhin, c
mt khong cch ln gia phn mm trong v nc ngoi do kh nng tu bin ca phn
mm trong nc i hi phi thay i m ngun.
6.5 Li Lp trnh
Ngi mua cng cn xem xt phn mm c th c bao nhiu li lp trnh. Ni chung,
nhng phn mm cng c nhiu ngi s dng th cng c t li lp trnh. Chng hn nh
mt phn mm ERP nc ngoi vi khong 10.000 ngi s dng s c t li hn cc
phn mm c pht trin trong nc vi mt vi trm ngi s dng, hoc phn mm
vit theo t hng cho mt ngi s dng. Phn mm no cng nhiu ngi s dng th
cng d pht hin li v sa cha chng.
Cc nh cung cp phn mm nc ngoi c nhng tiu chun xc minh, kim tra v
theo di cc li lp trnh mc cao hn rt nhiu so vi cc n v pht trin phn mm
8. Cc yu t v bo mt
Phn mm ERP nn h tr mt s vn bo mt nht nh nh sau.
8.2 M ha D liu
Phn mm nn h tr cc lu giu cc d liu di dng m ha cc phn mm khc
khng th truy cp c nhng d liu .
9.2 K vng R rng v nhng Thay i Quy trnh Kinh doanh trong Tng
lai
Cng ty nn xem xt cc k hoch pht trin trong tng lai lin quan n bt k hot
ng kinh doanh no v xc nh liu phn mm k ton d nh mua c h tr cho
nhng thay i trong tng lai khng.
9.4 Bn giao
Mt s vic trin khai phn mm k ton hoc ERP tht bi do khch hng chp nhn
vic bn giao phn mm thm ch khi n cha c cng ty bn phn mm thit k chnh
xc. Do , khch hng nn nh gi phn mm tht k cng v yu cu nhng sa i
thit k cn thit trc khi chp nhn ln bn giao cui cng.
9.5 B nhim
Trng ban ERP v Ban ERP c Nng lc Cc cng ty nn b nhim mt Trng ban
ERP gim st qu trnh nh gi cc phn mm khc nhau. Thng thng th ngi
ny t phng IT hoc phng k ton. Trng ban ERP nn c mt ban ERP gm t nht
mt k ton cp cao ca phng k ton v mt nhn vin cp cao ca tng phng ban
khc c tham gia s dng phn mm ERP sau ny.
Trch nhim ca ban ERP l:
1) nh gi cc phn mm k ton khc nhau;
2) gim st qu trnh ci t; v