Statistics on the implementation of erp systems. Economic efficiency from the implementation of an ERP system. Features of implementing ERP systems

Efficiency of ERP systems

Many executives ask questions about how necessary it is to measure the cost-effectiveness of ERP systems and who should evaluate it.

What approaches are used to evaluate the effectiveness of ERP systems?

When is the best time to do this?

Currently, there is a noticeable increase in demand for automation of management functions based on ERP systems. The creation and implementation of an ERP system requires significant investment: its cost can range from 50 thousand US dollars to several million.

When developing the concept of the designed system, an integral element of which is an assessment of economic efficiency, the risks of unproductive costs are significantly reduced.

The purpose of developing the concept is to substantiate the general requirements - the functional structure of the ERP system and the number of required automated workstations; technical and software.

Since it is the functional structure that determines the economic consequences of implementing an ERP system, the justification of the general requirements for an ERP system should be based on an assessment of the expected economic consequences of automating management functions. The economic consequences of the implementation of such a system may be the reduction of losses and/or the involvement in production activities of reserves for increasing the efficiency of resource use due to the reliability, timeliness, and completeness of information support for making management decisions.

When justifying the costs of an ERP system, it is also important that when it is implemented, the investment attractiveness of the company increases.

Where to look for sources of economic efficiency of ERP systems?

Taking into account that the creation and implementation of ERP systems is mainly aimed at providing information support for making management decisions and automating standard operations and labor-intensive calculations, sources of economic efficiency should be sought in the functional structure of the system.

As a rule, ERP systems include the following subsystems:

Logistics management;

Sales management;

Production management;

Financial management;

Personnel management, etc.

The sources of efficiency of each subsystem are, of course, determined by the functions being implemented: what data, when and by whom is entered into the system, how it is processed and to whom it is provided; how relevant and complete this information is, how fully the system reflects the business processes of the enterprise.

When justifying the feasibility of inclusion in the ERP system logistics management subsystems sources of economic efficiency - in reducing the level of safety stocks and timely replenishment of material and technical resources; increasing the turnover of working capital, reducing illiquid inventories and the number or share of urgent, unplanned purchases.

In addition, downtime is reduced, which means production volumes increase. Downtime occurs, say, due to the unavailability of necessary materials. And materials may be missing because information from the warehouse to the supply service is not received in a timely manner or this information is not available at the right time in the right place... (for example, materials are in the warehouse of another division of the company and can be issued, but the division that needs them does not have access to information about warehouse stocks).

When determining the rational scale of automation in the sales sector, sources of economic efficiency should be sought in reducing losses due to incorrect execution of accompanying documents for products sold. Losses due to deviations in sales policy targets, for example: shipment of products to customers who have unfulfilled obligations, or shipment in excess of the credit limit, are also eliminated with the implementation of the sales subsystem. Order execution time is minimized. Customer service becomes extremely correct, and their losses from late or inaccurate order execution are reduced.

If your enterprise's ERP system plans to production management subsystem, sources of economic efficiency should be sought in increasing production volumes in physical terms (due to increased capacity utilization) and in value terms (due to improved product quality). Improved product quality can be achieved by more precise tuning of equipment. By effectively controlling material consumption, you can expect a reduction in production costs.

If the ERP system includes financial management subsystem, pricing efficiency increases, labor costs for preparing financial statements are reduced (ERP-class systems, as a rule, provide the ability to maintain records according to both Russian and Western standards); By increasing the efficiency of generating financial statements, the risks of loss of financial stability are reduced.

When forming functional requirements HR subsystems sources of economic efficiency - in improving the analysis of the use of working time and clarifying the system of motivation and personnel rotation. The payroll process is simplified.

When creating a fully functional ERP system, the sources of economic efficiency lie in improving the quality of analysis of the company’s production, economic and financial activities. The quality of the analysis increases, since reliable primary information is promptly entered into a single database integrated with other subsystems; the process of generating consolidated reporting is simplified; by gaining the opportunity to plan with greater detail and/or with different frequency and, most importantly, with greater validity, the quality of planning is noticeably improved. Another source of efficiency is the expansion of control capabilities to a greater granularity of planned and actual indicators. If a deviation of actual indicators from planned or standard indicators is detected, reports are automatically generated. These reports are the subject of detailed analysis and balanced, reasoned steps to correct the critical situation.

What should you remember when assessing the reduction in labor costs for processing and transmitting information?

Since one of the goals of implementing ERP systems is to automate labor-intensive calculations and maintain large amounts of information, a common method is to evaluate efficiency in terms of reducing the cost of paying “counting” workers. This approach seems controversial, since the IT staff is growing while the “counting” workers are being cut. Moreover, the cost of labor for “counting” workers in Russia is several times lower than in the West, and savings on labor costs from implementing an ERP system are, as a rule, insignificant compared to the cost of the system itself. In this regard, it is more correct to look for economic efficiency from a more rational use of resources involved in production activities, obtaining reliable information and increasing the share of “analytics” in the structure of management activities.

What other features of evaluating the effectiveness of ERP systems should you remember?

The considered sources of economic efficiency are closely related to each other, and therefore it is not entirely correct to evaluate the economic efficiency of the system as the sum of the efficiencies of the subsystem - the integral effect of the implementation of a complex system will be higher. If the implementation process is preceded by building the company’s business processes, eliminating the shortcomings of the current system, and taking into account the capabilities of the planned ERP system, the effect of implementing the latter will be noticeably higher.

What approaches are used to evaluate the effectiveness of ERP systems?

Currently, there are two main approaches to assessing economic efficiency:

    based on data on the results of production, economic and financial activities after the implementation of ERP systems in similar (similar) companies

    based on the forecast of indicators of production and economic activity of a particular enterprise after the implementation of the ERP system.

Considering that enterprises that have implemented ERP systems in full, today in Russia there is practically no, and the use of Western data is not entirely correct (a different economic environment), the possibilities of using the first approach are limited. The first approach can be successfully applied when solving the problem of choosing an automation path for newly created enterprises or companies planning to expand their business by increasing their market share or expanding their activities. In this case, we can talk about a conditional assessment of economic efficiency. As initial information, data on the results of the implementation of ERP systems at Russian and Western enterprises can be used, specified taking into account the specifics of the business being created, the expected scale of activity, the characteristics of the economic environment, etc. - on the one hand, and the functionality of the created system and other design decisions - on the other.

With a certain degree of approximation, in order to obtain a preliminary, “rough” assessment, data on the results of implementing ERP systems can be used not only for newly created, but also for existing enterprises. In this case, the initial data should be clarified taking into account the peculiarities of the functioning of enterprises. For existing enterprises, the degree of validity of the expected economic consequences will be higher if the assessment of economic efficiency is based on an approach based on identifying losses and reserves arising from poor-quality management decisions due to insufficient information support.

Who should evaluate the effectiveness of ERP systems?

As a rule, economic efficiency is assessed by external consultants - system designers - with the active participation of company specialists. Such an assessment can be carried out by the company itself, provided that it has specialists who are proficient in business process analysis methods and have experience in building the functionality of ERP systems.

It should be noted that in some cases it may be useful to involve an independent expert to participate in assessing the quality and effectiveness of the design solutions proposed by the system developer.

Key Findings

Assessing economic efficiency is a necessary stage in the design of an ERP system, since the cost of an error is high. It is advisable to evaluate economic efficiency at the stage of forming the concept of the system. Such an assessment will allow us to identify the optimal level of costs that an enterprise should pay when creating and implementing ERP systems.

Not long ago I attended a conference on the Theory of Constraints. There, among others, there was an Irishman who spoke about the boss of a large company. He talked about his approach to making decisions on the implementation of various projects. I don’t remember what kind of company it is, and that’s not the point.

“Let’s implement this, let’s implement that.” Proposals to implement something come to him regularly. This is understandable. Initiative, so to speak. However, he very soon taught everyone that the first question an employee would hear in response to his proposal to implement something would be: “How much more will the company earn or how much less will it spend if we do this?”

This is a surprisingly simple method that definitely needs to be adopted. The purpose of business is to make money. Why do anything in business that will not increase the company's profits or reduce its costs?

The implementation of an ERP system can and should also be considered in the same vein, unless, of course, you are going to implement it in order to “measure with the guys in the bathhouse the size of... the budget spent on the ERP system.”

The effectiveness of implementation must be measurable.
There are several indicators that can be measured quite accurately. And there are indicators that cannot be accurately measured. I will dwell in more detail on the first ones. You already know about the second ones without me. Of course, the assessment should be carried out according to the pessimistic version.

Measurable Indicators

Warehouse stocks
For example, you are offered to pay a nominal 1000 rubles for implementation. Your reserves are equal to a conditional 10,000 rubles. If after implementation your reserves become 8000 rubles, then everything was a success. The implementation of the ERP system brought a very specific effect; the company freed up a very specific 2000 rubles. working capital.

Of course, before starting implementation, it’s worth asking why and how inventories will be reduced and by how much? Due to what specific techniques, algorithms, know-how or whatever else is used.

The potential for inventory reduction can be calculated. This is pure mathematics and can be calculated in a week (taking into account all the bureaucracy), if you know how. Well, and, of course, people implementing ERP systems know how. I hope.

Well, in short:

  • Are current reserves known? Known.
  • Are delivery and production dates known? Known.
  • Are the algorithms of the procurement and production management system known? Known.
This means we can model everything and understand what the potential for inventory reduction is.
Deliveries on time
What percentage of orders today are completed on time? 50? 60? Don't be surprised by these numbers, I'm not embellishing anything. These are numbers from real life, when, for example, we are talking about production or project execution.

But people working on the Theory of Constraints talk about 90%, some even about 99%. Here's another measurable indicator.

Late delivery may result in penalties. It is clear that they usually do not charge. But even if they don’t charge you, then your image will definitely face penalties.

Just in time is the best way to protect yourself not only from penalties, but also from a more serious problem. This is the best way to keep customers from leaving. In any case, the client would prefer to receive the order “just in time” than to receive a penalty from you.

It doesn’t matter that they don’t charge more often, you still need to count. Because your image suffered at least this amount (the rest of the image losses are difficult to calculate). Take all overdue orders and calculate the penalties for them. And then just calculate the amount of the penalty that you will save if you raise this figure by a pessimistic percentage. How many customers have left you due to late deliveries? Any manager knows such clients by name. Take their average turnover for the last year and add it up too.

Yes, again, do not forget to ask the implementers what methods will be used to increase this indicator.

If the above indicators cover the cost of implementing the system, then the answer to the question “to implement or not” is obvious.

People implementing ERP systems, when asked “how will we increase our efficiency?” should not “moo” in response, but give intelligible and clear answers. Because such algorithms must be embedded in their decisions. How else? And if they are not laid down, then why should the situation change after implementation?

Immeasurable indicators.

I won’t write about them in detail, because they are the ones that are heard everywhere and traditionally as an answer to the question about the economic efficiency of implementing an ERP system.
  • business transparency
  • image
  • fewer errors
  • speed of transactions
Etc.

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  • Introduction
  • 1. Theoretical aspects implementation information systems
    • 1.1 Purpose information systems
    • 1.2 Species information systems V organizations
    • 1.3 General questions development informational systems
    • 1.4 Technology implementation information systems
  • 2. Implementation informational provision on enterprise
    • 2.1 Preparation enterprises To implementation informational systems
    • 2.2 Implementation ERP Systems on enterprise
    • 2.3 Reasons failures at implementation ERP systems
    • 2.4 Role corporate informational systems V logistics enterprises
    • 2.5 Choice ERP systems For implementation
    • 2.5 Grade efficiency proposed solutions
  • 3. Analysis state And problems development logistics V OOO "Stroytechalliance"
    • 3.1 General characteristic enterprises
    • 3.2 Problems V organizations logistics And management chains supplies on enterprise
  • Conclusion
  • List used literature
  • Introduction

Over the half century of its existence, software has undergone enormous changes, going from programs capable of performing only the simplest logical and arithmetic operations to complex enterprise management systems. In software it has always been possible to distinguish two main directions of development:

1. performing calculations;

2. accumulation and processing of information.

Intuition, personal experience of a manager and the amount of capital are no longer enough to be the first. To make any competent management decision in conditions of uncertainty and risk, it is necessary to constantly keep under control various aspects of financial and economic activity, be it trade, production or the provision of any services.

In conditions of fierce competition and a dynamic market, even the most conservative or poor enterprises cannot afford to give up such a powerful tool as automation. The benefits from the use of modern computer technology in industry are so great that the era of agitation for automation is long gone.

Currently, the concept of an information system is so vague that an information system can be defined as any concept from a computer program that helps automate some process to an established set of rules and procedures that regulate the actions of company employees in organizing the processes of creating and using information in the right way. company form.

The need for successful operation in a highly competitive environment dictates its requirements for the efficiency of an enterprise's business processes. Solving the problem of increasing efficiency is inextricably linked with providing information support for processes, so today almost no one doubts the need to build an enterprise information system. Most people who make decisions in this area share the opinion that issues of building an information system should be addressed in the context of problems of improving business processes. There is also a clear understanding that the most effective system will be one that provides continuous information support of the production cycle - from the development of a new product to the release of finished products.

At the same time, despite the high readiness of enterprises to implement information systems, approaches to their construction and implementation methods are, to put it mildly, varied. At the same time, any enterprise that begins to implement an information system strives to carry out this process in the shortest possible time and with high quality, therefore placing increased demands on the organization of the implementation process. Among other requirements, the key ones are the presence of a unified information environment and the ability for users to collaborate with the same information objects.

It is known that the processes of production planning and management are based on information that appears at the stage of design and technological preparation of production. Consequently, the efficiency of the entire information system directly depends on the relevance and completeness of the data obtained at this stage. In other words, design and technological preparation of production serve as the information basis for solving production issues.

1. Theoreticalaspectsimplementationinformationsystems

1.1 Purpose information systems

An information system is a set of technical, software and organizational support, as well as personnel, designed to provide the right people with the right information in a timely manner.

An "ideal" enterprise management information system should automate all, or at least most, of the enterprise's activities. At the same time, automation should be carried out not for the sake of automation, but taking into account the costs of it, and give a real effect in the results of the financial and economic activities of the enterprise. Depending on the subject area, information systems can vary significantly in their functions, architecture, and implementation. However, there are a number of properties that are common.

1. Information systems are designed to collect, store and process information, so the basis of any of them is the environment for storing and accessing data.

2. Information systems are aimed at the end user who does not have high qualifications in the field of computer technology. Therefore, client applications of an information system must have a simple, convenient, easy-to-learn interface that provides the end user with all the functions necessary for work and at the same time does not allow him to perform any unnecessary actions.

The enterprise must create a database that ensures information storage and availability for all components of the management system. The presence of such a database allows you to generate information for decision-making (Fig. 1.).

Rice.1. Enterprise database

The information system itself is not a tool for making management decisions. Decisions are made by people. But the control system is able to present or “prepare” information in such a way as to ensure decision-making.

Decision support systems are able to provide, for example:

· monitoring the performance of various areas and services to identify and eliminate weak links, as well as to improve business processes and organizational units (i.e., information analysis can lead to changes in the rules for performing certain management processes and even to changes in the organizational structure of the enterprise );

· analysis of the activities of individual departments;

· generalization of data from various departments;

· analysis of indicators of various areas of financial and economic activity of the enterprise to highlight promising and unprofitable areas of business;

· identifying trends developing in the enterprise and in the market.

We should not forget that ordinary people who are specialists in their subject area will have to work with the system, but often have very average skills in working with computers. The interface of information systems should be intuitive for them.

1.2 Species information systems V organizations

Since there are different interests, characteristics and levels in an organization, there are different types of information systems. No single system can fully meet an organization's information needs. An organization can be divided into levels: strategic, managerial, knowledge and operational; and into functional areas such as sales and marketing, production, finance, accounting and human resources. Systems are created to serve these various organizational interests. Four main types of information systems serve different organizational levels: operational-level systems, knowledge-level systems, management-level systems, and strategic-level systems.

Operational level systems support operations managers, monitor basic organizational activities such as sales, payments, cash deposits, and payroll. The main purpose of the system at this level is to answer routine questions and move transaction flows through the organization. To answer these types of questions, information generally must be easily accessible, timely, and accurate.

Knowledge systems support knowledge workers and data processors in an organization. The purpose of knowledge systems is to help integrate new knowledge into the business and help the organization manage document flow. Knowledge systems, especially in the form of workstations and office systems, are the fastest growing applications in business today.

Management level systems are designed to serve the control, management, decision making and administrative activities of middle managers. They determine whether objects are performing well and report back periodically. For example, a movement control system reports the movement of total inventory, the uniformity of the sales department and the department that finances the costs of employees in all sections of the company, noting where actual costs exceed budgets.

Some management level systems support unusual decision making. They tend to focus on less structured solutions for which the information requirements are not always clear. Strategic-level systems are a tool to assist top-level managers who prepare strategic studies and long-term trends in the company and in the business environment. Their main purpose is to match changes in operating conditions with existing organizational capabilities.

Information systems can also be differentiated in a functional manner. Key organizational functions such as sales and marketing, production, finance, accounting and human resources are supported by proprietary information systems. In large organizations, subfunctions of each of these main functions also have their own information systems. For example, a manufacturing function might have systems for inventory control, process control, plant maintenance, computer-aided engineering, and material requirements planning.

A typical organization has systems at various levels: operational, managerial, knowledge and strategic for each functional area. For example, a commercial function has a commercial system at the operational level to record daily commercial data and process orders. The knowledge level system creates appropriate displays to demonstrate the company's products. Management level systems monitor monthly sales data for all commercial territories and report territories where sales exceed expected levels or fall below expected levels. Forecasting system predicts business trends over a five-year period - serves the strategic level

1.3 General questions development informational systems

In order to have a good information system that meets business requirements, it is necessary to plan both its creation, development, and its replacement or modification. At the same time, such work must take place constantly, simultaneously with the development of the organizational and functional structure of the organization.

Planning for information system development should begin with an assessment of the use of information and information technology throughout the organization and with an assessment of the existing information system. Information systems should be viewed as technical parts of organizational strengthening projects, rather than as separate projects. In other words, building an information system is not an end in itself, but a way to achieve the goals of the enterprise. Therefore, the creation of an information system, especially the construction of a system covering all types of enterprise activities, should not begin with the selection of a team of programmers and not with the issuance of a task to transfer the existing order of operations and processes to computer technology. It is necessary to start with defining the mission of the organization, defining its strategic objectives, long-term and short-term goals, and their relationship with the current situation in the organization and in the industry.

It is impossible to assess the effectiveness of an enterprise information system without considering its goals for which it is used. It is impossible to talk about the correct and effective implementation of information technologies designed to fundamentally improve the company’s market position without analyzing the key indicators of its activities. Determining a business strategy and reflecting this strategy in the goals and objectives of an information system is the main thing in making a decision on the implementation and use of a particular computer information system in an enterprise. To assess the need to implement an information system at an enterprise, it is necessary to find out whether the system will help obtain answers to the following questions:

· reach or exceed the level of performance of competitors?

· improve planning and control over the implementation of financial and operational plans?

· improve relationships with clients?

· increase sales volume?

· reduce order execution time?

· reduce investment in inventory?

Before starting to implement an information system, it is necessary to determine measurable (in absolute terms or percentage) indicators of improvement for each of the questions listed above, to which positive answers were received. Subsequently, after the implementation is completed, these values ​​will be used to assess the effectiveness of the system implementation.

The main reasons for creating information systems are usually the following:

· business expansion and increase in production (sales) volumes;

· the need to centralize accounting and management accounting;

· the need to introduce a planning and budgeting system;

· increasing the level of control;

· increasing the efficiency and reliability of information.

Despite the fact that there may be several reasons for creating an information system, the purpose of its implementation should always be one. The goal determines the direction of activity and the meaning of creating an information system.

The process of achieving a goal is divided into a number of tasks. A task is a set of actions performed in the process of achieving a goal. In the process of achieving the main goal of creating an IP, the following main tasks are solved:

· centralized storage and processing of data;

· streamlining information flows;

· standardization of procedures and documents;

· optimization, regulation of functional roles and responsibilities of employees.

The development and implementation of information systems is a complex and painstaking process that requires changes in the company's management system and a large investment of labor, time and other resources. Creation of an information system is possible in one of the following ways:

· development by enterprise programmers;

· ordering development from a specialized enterprise;

· purchasing ready-made software.

Each method of creating IP has its own advantages and disadvantages. They are given in table1 .

Table 1. Advantages and disadvantages of various methods of creating IP

Waycreationinformationalsystems

Advantagesinformationalsystems

Flawsinformational

systems

Development by enterprise programmers

· Meets enterprise requirements

· Can be supplemented or changed at any time

· Implementation occurs in stages; there is no need to make fundamental changes in the enterprise in a fairly short time

System matches existing hardware and software

· Small financial risks. Financial investments are distributed throughout the entire life cycle of the system

· Tasks are set in blocks, that is, “piecewise” automation of the enterprise’s activities occurs

System development takes a long time or never stops

· When new business lines and accounting changes emerge, new development is usually necessary

· It is necessary to constantly keep programmers, problem solvers, and analysts on staff

· System support is provided by developers. If key developers leave the enterprise, problems with system support and development may arise

· As a rule, there is no documentation on the IP

· Fixed costs in the future for setting tasks, maintaining and continuously modifying the IS in the face of changing external and internal factors

Ordering development from a specialized enterprise

· Experience in creating IP, developed implementation methodology

· ability to provide services in the field of management optimization, knowledge of modern methods of building IS

· Financial risks, since the cost of creating IP is quite high

· Third-party consultants, as a rule, do not know the specifics of the enterprise; they need time to study them

· Enterprise employees taking part in the process of creating IP are forced to combine their current responsibilities and responsibilities for creating IP

· Possible dependence on the developer company

Purchasing ready-made software

· Possibility of quick commissioning of ICs

· Availability of software documentation

· Support is possible both from the development company and from our own programmers

Automation of unique business processes is difficult

· The need to adapt business processes to standard business processes used in the software product

· Off-the-shelf software is usually aimed at small and medium-sized businesses. The need to replace it as the business grows

1.4 Technology implementation information systems

The technology of building a system according to models “as it should”, without attempting to program the current algorithms. The practice of creating systems using the “as is” model has shown that automation without reengineering business processes and modernizing the existing management system does not bring the desired results and is not effective. After all, the use of software applications in work is not just a reduction in paper documents and routine operations, but also a transition to new forms of document management, accounting and reporting.

Technology for building systems with a top-down approach. If the decision to automate is made and approved by senior management, then the implementation of software modules is carried out from the main enterprises and divisions, and the process of building a corporate system is much faster and more efficient than when the system is initially implemented in lower divisions. Only with top-down implementation and the active assistance of management can the entire range of work be initially correctly assessed and carried out without unplanned costs.

Technology of phased implementation. Since complex automation is a process that involves almost all structural divisions of an enterprise, the technology of phased implementation is the most preferable. The first objects of automation are those areas where, first of all, it is necessary to establish the process of accounting and generation of reporting documents for higher authorities and related departments.

Involving future users in development. When complex automation work is carried out by an integrator company, the functions of the information technology departments of the customer company change, and their role in the overall process of the enterprise’s transition to progressive management methods increases.

During the implementation of the project, department employees, together with developers, work with information and models, participate in decision-making on the choice of technological solutions and, most importantly, organize interaction between solution providers and enterprise employees. When operating an information system, the maintenance and support of the system falls on the shoulders of the employees of the automated control system (unless a support agreement has been concluded with the supplier). The customer’s specialists are the initiators and executors of the preparation of proposals for the improvement and development of the existing system. This allows them to better tailor it to their requirements, so these requirements must be carefully thought out so that information technology is not used where management tasks can easily be handled with a pencil and a piece of paper.

The system must support such a scheme of interaction between modules and automated workstations that would meet the requirements and technical capabilities of the user. The most important parameters of an information system are reliability, scalability, and security, therefore, when creating such systems, a client-server architecture is used. This architecture allows you to distribute work between the client and server parts of the system, and provides for development and improvement in accordance with the characteristics of the tasks being solved. In recent years, there has been a steady trend of increasing demand for client-server applications, which have greater capabilities in the field of accounting and management than file-server systems when processing large volumes of data, the ability to create distributed systems, as well as sufficient integration with other systems.

The implementation of an enterprise management information system, like any major transformation in an enterprise, is a complex and often painful process. However, some problems that arise during the implementation of the system are quite well studied, formalized and have effective solution methodologies. Studying these problems in advance and preparing for them greatly facilitates the implementation process and increases the efficiency of further use of the system. The first stage of creating a system should be carrying out pre-project survey work (so-called consulting). Until all business processes of the enterprise have been described and analyzed, a model of the enterprise “as it is today” has not been built, justified requirements for the new system have not been formulated, a model of the future system “as it should be” has not been built, technical specifications have not been developed. about purchasing or starting development of a system. The purpose of this pre-design work is to develop an idea of ​​the future system, describe the functional and information model of the future system and defend it to the customer. Only after this can you invest money in the purchase or development of a system.

2. Introduction of information support in the enterprise

2.1 Preparation enterprises To implementation informational systems

Preparation normative and reference information
1. Development methods for preparing and maintaining normative and reference information.

2. Development of a classification of objects of normative and reference information, their definition and a detailed description of their properties. Preparation of sample descriptions of these objects.

The basic composition of objects of normative and reference information includes:

o the production structure of the enterprise (work centers and their groupings, their identification and classification);

o territorial structure of the enterprise (sites and places of storage of reserves and their grouping, their identification and classification);

o financial structure of the enterprise (centers of financial responsibility and their groupings, their identification and classification);

o nomenclature items, their classification and groupings;

o specifications of product items (product structure);

o technological routes (including accounting points in it for building a production accounting system);

4. Audit of the process of preparing and maintaining directories of regulatory and reference information for compliance with the objectives of the enterprise and the principles of formation of IP.

Preparationbusiness processes

3. Development of models of business processes of sales, production, procurement, planning and others, in accordance with the subject area of ​​the project, at various levels of the hierarchy of planning decisions necessary for the Customer's enterprise business processes that will be supported by the system. information logistics delivery automation

ChoicesoftwaresystemsautomationplanningAndaccountingonproduction

1. Software market analysis.

2. Development of an analytical reporting system, which will need to be obtained using the system.

3. Development of requirements for the information system.

4. Preparation of technical specifications for the selection and implementation of an information system.

5. Organization of a competition to select software for the information system.

It is necessary to take into account the level of training of specialists who will work with the application, as well as the purpose of the application. If users have extensive experience with software applications, then multi-window interfaces, drop-down menus, etc. can be used.

If we are talking about employees for whom it is difficult to “press three buttons with both hands,” then the system interface should be as simple as possible, and the sequence of actions should be obvious. Likewise, if fast data entry is critical in the mode of use, then the convenience of the interface comes first. It makes sense to give developers the opportunity to try themselves in the role of end users even before putting the information system into operation.

2.2 Implementation ERP System s on enterprise

Today, the topic of implementing ERP systems in an enterprise is quite relevant, not only because of the lack of knowledge of this issue, but also because of the rapid development of applied information systems. Over the past 20 years, the number of companies implementing such systems is increasing every day, and the number of companies that have experienced the positive effect of ERP is growing exponentially. Also, an excellent indicator of the development of this market sector is the growth of companies supplying ERP systems and consulting companies involved in their implementation. For example, the customer base of SAP, a German software company, has increased from 17,500 to 91,500 customers in the last 10 years alone, and annual revenue in 2012 was 15 billion euros.

Enterprise Resource Planning (ERP), which in translation means enterprise resource planning information systems, have long become a common area of ​​activity for medium and large businesses. The introduction of information networks is aimed at increasing the efficiency of business processes, which include supply, sales and production. The introduction of this technology has a significant impact on increasing the productivity of the enterprise as a whole. But ERP is not only the automation of business processes, it is also the automation of management functions such as planning, control and accounting.

The ERP system is radically different from the familiar Microsoft Office program, which works the same on all computers. The functionality of an ERP system directly depends on a clear definition of the tasks of a particular enterprise and its configuration for these tasks. The full effectiveness of using this system is achieved only if it is designed and configured correctly, which will help make the business more manageable in the future.

The topic of ERP systems is still relatively young: there are no clearly developed rules, methods and advice, but what makes it so special is the high demand of companies for it. Every year more and more companies make their choice in favor of corporate information systems, because It becomes obvious that without systems of this kind, an enterprise cannot be considered competitive in the age of information technology. The endless pursuit of profit and the search for the best solutions is exhausting and today, in such a rapidly changing world, it is almost impossible to imagine the existence of a company without an assistant in the form of ERP.

ERP systems are a set of integrated applications that allow you to create a unified environment for automating planning, accounting, control and analysis of all major business operations on an enterprise scale. Among them are planning of production resources, operational management of the production plan, accounting and analysis of performance results, etc. All planning and analysis operations are divided in ERP into separate functional modules: planning of resources (financial, human, material) for the production of goods or services, operational control over the implementation of plans (supply, sales), fulfillment of contracts, all types of accounting, analysis of business results . All information is stored in a single database, from where it can be retrieved at any time upon request

Rice.2 . Scheme of organization of process planning on an enterprise scale

When implementing management systems, a company receives a number of benefits:

First of all, this is stability and unification of all enterprise management processes. ERP class systems are integrated management systems, that is:

· they are not directly related to the production process, are not automated process control systems, but deal with a model of the technological process;

· their work is to improve the activities of the enterprise, to optimize material and financial flows based on information entered at the workplace;

· one system covers the planning and management of ALL activities of a manufacturing enterprise, from the purchase of raw materials to the shipment of goods to the consumer;

· information is entered into the system only once in the department where it originates, stored in one place and repeatedly used by all interested departments.

In other words, the purpose of an ERP system is to achieve consistency in the work of various departments of the company, which can significantly reduce administrative costs and eliminate the problem of data integration for different applications, since the entire enterprise works with a single system.

The use of ERP systems provides a company with serious advantages over its competitors by optimizing business processes and significantly reducing operating costs. Management systems were created specifically to control product costs, leading to the achievement of competitive benefits. The systems initially contain planning and management methods that allow:

· regulate the quantity of products, eliminating shortages or surpluses, which makes it possible to significantly reduce storage costs;

· plan production processes in accordance with the increase or decrease in demand for specific products; at the same time, production processes are planned in accordance with the deadline for fulfilling the client order;

· assess the possibility of fulfilling an order based on an analysis of the working capacity available at the enterprise;

· optimize business processes by reducing material and time costs for production;

· monitor and analyze the actual productivity of each production unit, compare it with planned productivity and promptly make adjustments and changes to production plans;

· respond more flexibly to demand by reducing the production cycle and order lead time;

· increase the level of trust of clients and customers through timely execution of deliveries and optimization of service.

ERP systems are a powerful tool for increasing profits through flexible cost management, allowing you to vary the market price of products (downwards), which is a powerful advantage in the competitive struggle. The implementation of an ERP system by your competitor is a signal to make a similar decision, since today it is obvious that automated business process management systems are a powerful tool for business optimization and a means of survival in changing market conditions.

Rice.3. Demand schedule for ERP systems in Russia

A distinctive feature of an ERP system from other systems is that it helps to collect together data on the activities of an enterprise and only on the basis of the collected information the system will be able to analyze the data. An important feature of this system is that business transactions in the system are recorded only once, and we can immediately analyze their impact on the activities of the enterprise based on the reports received.

The enterprise resource planning information system is a fairly developed system and its functions are in a constant stage of development and improvement, but still, it happens that after the ERP system has been implemented at a certain enterprise and all the methods for its implementation have been used correctly, the management enterprises are still unable to obtain complete information control over the activities of the enterprise. And what’s most interesting is that nothing significant happens, but on the contrary, everything remains the same. What's the matter here? There can be many factors influencing the incorrect operation of an ERP system. This could be, for example, incorrect execution of primary documents, failures and violations in the sales policy, or the presence of excess stocks at the enterprise. It is even possible that many enterprises, after implementing an ERP system, abandon it, due to the fact that it allegedly responds inadequately and untimely to the tasks assigned to it. But this is the case not only in our enterprises; there is information that in the West, the share of successful implementations of ERP systems in enterprises accounts for less than 50% of cases.

But why is such a large percentage of ERP system implementations unsuccessful? If we analyze unsuccessful implementations of an ERP system, it becomes clear that one of the main factors in unsuccessful implementations is a violation of the design principle of automatic control systems (ACS). There is an opinion among experts that projects for the implementation of automated control systems do not produce positive results due to the fact that when designing these systems, the business development strategy is not taken into account, and business processes are reprogrammed too often.

2.3 Reasons failures at implementation ERP systems

1. At design ERP systems Not taken into account further strategy development enterprises.

As the analyzes show, this is the main mistake when implementing an ERP system. Let's figure out why this happens. In recent years, the economy and the various economic sectors in which enterprises operate have changed significantly and continue to change constantly; in such a context, it is impossible to configure the information system correctly, since it will not be able to take into account possible changes in the activities of the enterprise in the future. An example of this is that enterprises operating in the oil and gas industry have withdrawn all non-core assets, and yet information about these assets was an important part of the automated control system. Another example: enterprises operating in the metallurgy sector have almost halved the number of their employees, thereby affecting the number of automated places, which also cannot be taken into account when implementing ERP systems. Based on all this, it becomes clear that it is necessary to somehow improve and modernize enterprise resource planning systems so that in the future it will be possible to take into account all changing indicators. Otherwise, the implementation of ERP systems will become a kind of burden for the correct and productive activities of the enterprise. But it is already becoming possible to implement a fully functional ERP system at enterprises, but this is a long process and can take from 3 to 5 years. In order not to repeat mistakes in the future, you should design and think through the structure and scale of the enterprise’s activities for at least three years in advance. But here again, if the prospects for the enterprise’s activities in the future are incorrectly forecasted, large losses and expenses are possible, for example, on the purchase of additional equipment for ERP systems, which leads to unforeseen expenses for paying for Internet traffic. Few people will find it pleasant when, after a certain time, the question arises of transferring an existing ERP system to another platform.

Other areas of business development must also be constantly taken into account - this is the expansion of small-scale production, the organization of branches, a significant reduction in reserve stocks, and stricter control of delivery times. When carrying out all these measures, the performance load of the ERP system increases, on which the timeliness and efficiency of recording business transactions depends, otherwise, any data collected using this system will be ineffective.

2. Design information systems "bottom-up".

Correctly setting the company's goals and prospects for its further successful development can only be done using the top-down design method. Practice shows that creating an effective information management system is expensive, since it is almost impossible to take into account the entire flow of information appearing in the company. Therefore, every developer when designing an ERP system is faced with the problem of transition from obtaining the full amount of information to a certain limit. The main task when designing an ERP system is to select the main significant direction for effective management decision-making. Since the enterprise receives large volumes of information of various contents every day, the designer needs to select only the most significant and important information from this entire information flow. Naturally, each company has its own information support needs. Therefore, proper design of an ERP system means, first of all, selecting information that is important for the upper layers of management, and only then the designer goes down. This method is designed primarily to obtain critical information needed by top management. But as the practice of designing ERP systems shows, designers, without going into detail about the importance of incoming information, introduce a lot of unnecessary and redundant information into the system, thereby increasing the cost of the automated control system. As a result, the company's management suffers due to the insufficiency and completeness of the information received. And company management receives huge amounts of unanalyzed information, which significantly slows down the process of making management decisions; there are many examples of this. In order for an enterprise, when designing and implementing an ERP system that requires significant costs, not to receive redundant and ineffective information, when designing an ERP system, it is necessary to take into account mainly the company’s goals and, based on this, correctly determine the type and nature of information received by the enterprise.

3. Incorrect redesign business processes.

It often happens that a company that has decided to implement an ERP system decides to take such a significant step as redesigning or reengineering all existing business processes in the enterprise and their further implementation, and subordination to the requirements of the ERP system. Or it is possible that the company will insist on maintaining all existing business processes while restructuring the selected ERP system, and sometimes even completely rewriting it. But these two options for implementing an ERP system are precisely the wrong ones, which will further negatively affect the efficiency of the enterprise.

When reengineering all business processes, the risk increases that the ERP system being implemented at the enterprise will not be used at all. Since the practice of business process reengineering shows that any significant changes to business processes are very difficult to take root and, as a result, are used very rarely.

If we look at Western companies, we will see that Western ERP systems are developed taking into account global experience in implementing these systems based on experience in building and optimizing business processes. Based on this, it becomes obvious that this experience should be taken into account when improving the management system in our Russian companies and enterprises. But it may happen that ERP system designers do not always correctly use references to Western practices, since domestic companies operate in a completely different economic environment.

Preserving all existing business processes is also an ineffective method, because the resulting system, due to multiple modifications and rework, loses its reliability and efficiency. This affects the risk of erroneous processing of input information, and there will also be no benefit from automating the selected system, since modified and redesigned business processes will be ineffective. In this case, the enterprise will depend on the chosen management system and will automatically be deprived of the opportunity to improve its activities. Based on these methods, it is important to find a “golden” mean between business process reengineering and modification of the existing system.

4. Unfaithful grade economic efficiency implementation ERP systems.

Implementing an ERP system costs a lot of money, this includes the purchase of necessary equipment, computers, payment for consulting services, etc. In this regard, the head of the enterprise will have to resolve the main issue of the economic efficiency of the implemented ERP system. The manager is faced with the task of comparing the costs of automating business processes with the final economic results of the project. The solution to this problem includes answers to the following questions: what information will the manager ultimately receive, what losses will this help avoid, and how to maximize the efficiency of the enterprise resources used. If at least one of these issues is not resolved, it is quite possible that the costs of implementing an ERP system will not be worth it or simply will not pay off. In order to avoid possible failures, it is necessary to determine the price of including certain information at all stages of the design and implementation of an ERP system. But that's not all. It is necessary to resolve the issue of economic efficiency when creating a prototype of a future ERP system. The greatest efficiency from the implementation of an ERP system is possible only if the enterprise has a well-built management system.

A positive factor influencing the correct and efficient operation of the implemented ERP system is the presence of rich functionality. But practice shows that there are often cases where the implemented ERP system served at the enterprise as just a tool to help in preparing tax reporting or, moreover, as a simple calculator. This may be due to a number of reasons, ranging from the wrong choice of a consulting company that helps the company implement an ERP system, to the wrong choice of tasks and goals by the system designer. Many businesses make the main mistake of following the principle “let’s buy now and we’ll see later.” Therefore, these enterprises suffer significant losses of funds.

Most managers manage their enterprise only based on their experience, their intuition, their vision and very unstructured data about its condition and dynamics. As a rule, if a manager is asked to describe in some way the structure of his enterprise’s activities or the set of provisions on the basis of which he makes management decisions, things quickly come to a dead end. Competent formulation of management tasks is the most important factor influencing both the success of the enterprise as a whole and the success of the automation project. Therefore, the first thing that needs to be done in order for the project of implementing an enterprise management information system to be successful is to formalize as much as possible all those control loops that you actually plan to automate. In most cases, this cannot be achieved without the involvement of professional consultants, but from experience, the costs of consultants are simply not comparable to the losses from a failed automation project.

The need for partial or complete reorganization of the enterprise structure.

Before starting to implement a management information system at an enterprise, it is usually necessary to carry out a partial reorganization of its structure and business technologies. Therefore, one of the most important stages of the implementation project is a complete and reliable examination of the enterprise in all aspects of its activities. Based on the conclusion obtained as a result of the survey, the entire further scheme for constructing a corporate information system is built. Undoubtedly, it is possible to automate everything on an “as is” basis, however, this should not be done for a number of reasons. The fact is that as a result of the survey, a large number of places where unreasonable additional costs arise, as well as contradictions in the organizational structure, the elimination of which would reduce production and logistics costs, as well as significantly reduce the execution time of various stages of the main business processes, are usually recorded. You cannot automate chaos, because the result will be automated chaos. Reorganization can be carried out in a number of local points where it is objectively necessary, which will not entail a noticeable decline in the activity of current commercial activities.

The need to change the technology of working with information and the principles of doing business

An effectively constructed information system cannot fail to make changes to the existing technology of planning and control, as well as process management. One of the most important features of a corporate information system for a manager is the management accounting and financial controlling modules. Now each functional unit can be defined as an accounting center, with a corresponding level of responsibility for its manager. This, in turn, increases the responsibility of each of these managers, and provides senior managers with effective tools for clear control over the implementation of individual plans and budgets.

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Today, the topic of implementing ERP systems in an enterprise is quite relevant, not only because of the lack of knowledge of this issue, but also because of the rapid development of applied information systems. Over the past 20 years, the number of companies implementing such systems is increasing every day, and the number of companies that have experienced the positive effect of ERP is growing exponentially. Also, an excellent indicator of the development of this market sector is the growth of companies supplying ERP systems and consulting companies involved in their implementation. For example, the customer base of SAP, a German software company, has increased from 17,500 to 91,500 customers in the last 10 years alone, and annual revenue in 2012 was 15 billion euros.

Enterprise Resource Planning (ERP), which in translation means enterprise resource planning information systems, have long become a common area of ​​activity for medium and large businesses. The introduction of information networks is aimed at increasing the efficiency of business processes, which include supply, sales and production. The introduction of this technology has a significant impact on increasing the productivity of the enterprise as a whole. But ERP is not only the automation of business processes, it is also the automation of management functions such as planning, control and accounting.

The ERP system is radically different from the familiar Microsoft Office program, which works the same on all computers. The functionality of an ERP system directly depends on a clear definition of the tasks of a particular enterprise and its configuration for these tasks. The full effectiveness of using this system is achieved only if it is designed and configured correctly, which will help make the business more manageable in the future.

The topic of ERP systems is still relatively young: there are no clearly developed rules, methods and advice, but what makes it so special is the high demand of companies for it. Every year more and more companies make their choice in favor of corporate information systems, because It becomes obvious that without systems of this kind, an enterprise cannot be considered competitive in the age of information technology. The endless pursuit of profit and the search for the best solutions is exhausting and today, in such a rapidly changing world, it is almost impossible to imagine the existence of a company without an assistant in the form of ERP.

ERP systems are a set of integrated applications that allow you to create a unified environment for automating planning, accounting, control and analysis of all major business operations on an enterprise scale. Among them are planning of production resources, operational management of the production plan, accounting and analysis of performance results, etc. All planning and analysis operations are divided in ERP into separate functional modules: planning of resources (financial, human, material) for the production of goods or services, operational control over the implementation of plans (supply, sales), fulfillment of contracts, all types of accounting, analysis of business results . All information is stored in a single database, from where it can be retrieved at any time upon request

Rice. 2. Scheme of organization of process planning on an enterprise scale

When implementing management systems, a company receives a number of benefits:

First of all, this is stability and unification of all enterprise management processes. ERP class systems are integrated management systems, that is:

  • · they are not directly related to the production process, are not automated process control systems, but deal with a model of the technological process;
  • · their work is to improve the activities of the enterprise, to optimize material and financial flows based on information entered at the workplace;
  • · one system covers the planning and management of ALL activities of a manufacturing enterprise, from the purchase of raw materials to the shipment of goods to the consumer;
  • · information is entered into the system only once in the department where it originates, stored in one place and repeatedly used by all interested departments.

In other words, the purpose of an ERP system is to achieve consistency in the work of various departments of the company, which can significantly reduce administrative costs and eliminate the problem of data integration for different applications, since the entire enterprise works with a single system.

The use of ERP systems provides a company with serious advantages over its competitors by optimizing business processes and significantly reducing operating costs. Management systems were created specifically to control product costs, leading to the achievement of competitive benefits. The systems initially contain planning and management methods that allow:

  • · regulate the quantity of products, eliminating shortages or surpluses, which makes it possible to significantly reduce storage costs;
  • · plan production processes in accordance with the increase or decrease in demand for specific products; at the same time, production processes are planned in accordance with the deadline for fulfilling the client order;
  • · assess the possibility of fulfilling an order based on an analysis of the working capacity available at the enterprise;
  • · optimize business processes by reducing material and time costs for production;
  • · monitor and analyze the actual productivity of each production unit, compare it with planned productivity and promptly make adjustments and changes to production plans;
  • · respond more flexibly to demand by reducing the production cycle and order lead time;
  • · increase the level of trust of clients and customers through timely execution of deliveries and optimization of service.

ERP systems are a powerful tool for increasing profits through flexible cost management, allowing you to vary the market price of products (downwards), which is a powerful advantage in the competitive struggle. The implementation of an ERP system by your competitor is a signal to make a similar decision, since today it is obvious that automated business process management systems are a powerful tool for business optimization and a means of survival in changing market conditions.


Rice. 3.

A distinctive feature of an ERP system from other systems is that it helps to collect together data on the activities of an enterprise and only on the basis of the collected information the system will be able to analyze the data. An important feature of this system is that business transactions in the system are recorded only once, and we can immediately analyze their impact on the activities of the enterprise based on the reports received.

The enterprise resource planning information system is a fairly developed system and its functions are in a constant stage of development and improvement, but still, it happens that after the ERP system has been implemented at a certain enterprise and all the methods for its implementation have been used correctly, the management enterprises are still unable to obtain complete information control over the activities of the enterprise. And what’s most interesting is that nothing significant happens, but on the contrary, everything remains the same. What's the matter here? There can be many factors influencing the incorrect operation of an ERP system. This could be, for example, incorrect execution of primary documents, failures and violations in the sales policy, or the presence of excess stocks at the enterprise. It is even possible that many enterprises, after implementing an ERP system, abandon it, due to the fact that it allegedly responds inadequately and untimely to the tasks assigned to it. But this is the case not only in our enterprises; there is information that in the West, the share of successful implementations of ERP systems in enterprises accounts for less than 50% of cases.

But why is such a large percentage of ERP system implementations unsuccessful? If we analyze unsuccessful implementations of an ERP system, it becomes clear that one of the main factors in unsuccessful implementations is a violation of the design principle of automatic control systems (ACS). There is an opinion among experts that projects for the implementation of automated control systems do not produce positive results due to the fact that when designing these systems, the business development strategy is not taken into account, and business processes are reprogrammed too often.

The return on investment in the Enterprise Resource Management information system (hereinafter referred to as ERP - literally Enterprise Resource Planning) comes not from the actual existence of the information system, but from increasing the efficiency of the business processes of the Enterprise itself, which are supported by this ERP system. The information system itself, by its very existence, no matter how good it is, has little impact on increasing company productivity. If you continue to follow the same work methods and business processes after implementing an information system, you can only expect the same, or most likely worse, performance. In other words, the ERP system provides support for updated types of processes, but it is the task of the enterprise management itself to decide what these business processes should be and make a decision on their subsequent use or rejection.

The effectiveness of using the system, which must be calculated to obtain a cost-effectiveness indicator, depends, first of all, on the success of the strategy of the business itself. In other words, it is incorrect to talk about the correct and effective implementation of information technologies, designed to fundamentally influence the efficiency of the Enterprise, without considering the achievement of one or another level of key performance indicators of the Enterprise. If, when implementing an ERP system, the strategy of the Enterprise is ignored, and the use of ERP itself is considered as a technology for implementing exclusively tactical tasks, then, even though undeniable local advantages are obtained, fundamental improvements in business may not occur. The comparative benefits in such projects are often so small that many begin to consider modern information systems to be unnecessarily expensive.

Determining the business strategy of the Enterprise and reflecting this strategy on the goals and objectives that the chosen ERP system is designed to solve is the most important thing in making a decision on implementation. In other words, purchasing and implementing an integrated enterprise management system is not a simple undertaking, and it is not primarily a question of money: “Should we or should we not invest a large amount of resources in the implementation of an ERP system?” This is a question of the possibility or impossibility of achieving the strategic goals and business objectives set for the Enterprise.

Return on investment comes from the Enterprise's ability to be more efficient with new business processes.

Methods for assessing the cost-effectiveness of ERP.

Recently, the phrase “it is impossible to evaluate the economic efficiency of ERP” has been supplemented with a continuation: “and it is not necessary.” Representatives of large vendors, integrators and even customers argue that the effect of “the transition to qualitatively new methods and means of management” is so obvious and so much exceeds the costs of implementing an ERP system that it is easy to engage in complex calculations and “deduce” the predicted economic effect makes no sense, either organizationally or economically. In addition, the complexity and inaccuracy of existing methods for calculating economic efficiency are often discussed.

As a result, there is an opinion that the concepts of ERP and “economic efficiency” are in no way compatible with each other. Under these conditions, it has become generally accepted that an enterprise simply must be “ripe” for the transition to ERP. However, nowhere are there any specific criteria for such “maturation” - everyone understands this in their own way. Thus, there are essentially no well-known formal criteria for the need and feasibility of implementing an ERP information system at an enterprise, as well as standardized methods for assessing its economic efficiency (with the exception of TCO and ROI, which also do not answer these questions in detail).
Assessing the economic feasibility of implementation often begins with answering the question: “Why do we even need to spend money on an ERP system?” If there is no clear vision of the goals and understanding of the need to enter the implementation process, then in this case, obviously, there is no point in the enterprise starting the project at all. On the other hand, if the initiators of an implementation project clearly understand why their enterprise needs a management information system and can clearly formulate implementation goals directly related to business development goals, then, as a rule, these goals can be compared with a set of measurable indicators of implementation results, which we should strive for, and therefore solve the problem of assessing the economic efficiency of investments. In other words, in order to be able to evaluate the effectiveness of investments in the system, it is necessary to clearly define the goals and objectives of implementation, which can be represented by a finite set of measurable indicators, with the existing and planned state of the parameters. Based on this difference, calculate the efficiency.

In a number of cases, one has to face a situation where a potential implementer of an implementation project is approached with a proposal to provide a calculation of the economic efficiency of using an ERP information system. This kind of proposal can be interpreted as follows: “Determine how to develop the business of my enterprise by formalizing the main problems that hinder business development, reasonably prove that you can solve them and as a result, all expenses for software, equipment, implementation work, etc. will be repaid.” .d."

If this kind of request is sent directly to the implementation executors, then the wrong addressee has been chosen: implementation consultants, as a rule, do not specialize in issues related to strategic and operational management consulting for business development. Their task is to provide the necessary knowledge on the information system itself, implementation methodology and organization of the implementation project. From the point of view of achieving project success, it is advisable for the customer to determine the economic efficiency of implementing an ERP system independently, or with the involvement of third-party business consultants.
All positive results from the implementation of an ERP information system will be achieved by management, which participates in the implementation of the ERP system, uses it in daily work and reacts appropriately to the information received. The system is a tool for competent management to ensure the achievement of economic effect.

Standard performance indicators for using an ERP information system.

The use of a fully functional unified enterprise resource management system gives enormous advantages to the enterprise in organizing operational and strategic effective business management, increasing the speed of response to changes in the external environment, and improving product quality.

To calculate efficiency, the following coefficients are used:

  • Return on Investment (ROI)
  • Total Cost of Ownership (TCO)
  • Cost Benefits Analysis (CBA)

These ratios are not independent - ROI and cost effectiveness are calculated based on the total cost of ownership of the system.
When calculating TCO, both initial costs (for implementation) and all subsequent costs (for operation, modification, etc.) are taken into account. The disadvantage of using this indicator is that it allows you to estimate only the costs of implementing and operating an ERP system. Therefore, calculating TCO alone does not give a complete picture of the feasibility of using the system: the more users work in a single system and the more complex the business processes, the higher the TCO will be. However, the benefits of installing such a system will be much higher. Therefore, it is necessary to take into account not only the costs, but also the benefits of implementing an ERP system, which are determined using the return on investment (ROI) indicator. This standard coefficient allows you to evaluate the return on investment in the purchase and implementation of an ERP system and is calculated using the formula:

ROI = (Income growth - TCO) X 100%
TSO

However, many of the benefits of using an ERP system at the decision-making stage about choosing a system cannot be quantified. In such situations, to assess the effectiveness of system implementation, it is advisable to conduct a cost-benefit analysis (CBA). CVA is based on a comparison of two alternative options (without comparison, it makes no sense to use this method). When assessing the expected effectiveness of implementing an ERP system, options for working both with and without using the system are considered. At the same time, possible losses (Opportunity Cost) are calculated if the implementation project is not implemented.

Individual indicators of the effectiveness of using the ERP information system.

Depending on the strategic goals and objectives, an enterprise can choose its performance indicators.

According to independent news agencies, with the correct, carefully planned implementation of an ERP information system, significant results are achieved, such as:

  • Reduction of operating and management costs 15%
  • Working capital savings 2%
  • Reduction of implementation cycle 25%
  • Reduced business costs 35%
  • Reduction of insurance level of warehouse stocks by 20%
  • Reduction of accounts receivable 12%
  • Increase in turnover of funds in calculations by 25%
  • Increase in inventory turnover 30%
  • Improved utilization of fixed assets 30%

Risks of increasing the time frame for return on investment and the appearance of additional expenses.

Calculation of the planned total cost of implementing an ERP information system will not be complete without considering the risks that are associated with the design of new processes and the implementation of the entire information system, since work to minimize risks or eliminate them represents a cost of resources for the company.

The main ones:

1) inadequacy of the functionality of the information system to current or required business processes:
a) “overpayment” - functionality is paid for that will not be used in the medium term (~ 2 years), or
b) “weak system” – the basic software does not have the expected functionality necessary to automate the required processes;

2) exceeding the budget for the implementation of the system (consulting services):
a) underestimation of the scale of the project;
b) revaluation of one’s own human resources: inability to hire the required specialists;
c) impossibility of allocating time to participate in the project;
d) insufficient professional training;
e) unsatisfactory management of the implementation project.

3) interactive implementation process:
a) in the case of a long implementation process, priorities and methods of doing business may change (in an unstable environment), therefore the implemented system at the time of its commissioning will not satisfy current business requirements;
b) the need for detailed elaboration of business processes for the subsequent transfer of their functionality to the information system will not allow the enterprise to rebuild internal processes “on the fly” to adequately respond to external market conditions.

4) decrease in the efficiency of the enterprise:
a) staff resistance to change;
b) a long implementation process that requires constant, and also long-term, involvement of internal experts of the enterprise;
c) a large and complex information system requires a very long training period and a lot of time for adaptation of inexperienced end users.

Advice for financial directors planning to implement an ERP system

1. Oleg Barinov, director of the information technology department of the SV-Technosila company (Moscow):
As a rule, ready-made IT solutions are difficult to find. Therefore, you need to choose a system that most fully meets the necessary requirements and can be improved in the future. In any case, the system will have to be adapted to the characteristics of the company, its competitive advantages and work patterns. The problem lies in choosing the most developed system in terms of its use and adaptation to the company's requirements, which must be clearly formulated and understood.

2. Timothy Irwin Mac Murray, financial director of Deloitte & Touche CIS (Moscow):
The project must have the support of the company's top management. The intended benefits of using the system must be expressed in clear and measurable terms.
You must be sure that the benefits of implementing an ERP system will exceed the costs of its implementation, use and maintenance.

From the beginning of the project, it is advisable to involve employees of the company’s information technology department in this process. To monitor the progress of the project, you should consider the possibility of participating in the implementation of the system by a third party - independent experts. Consultants will also help to “relieve” the financial director, who is forced to devote most of his working time to the project.
End users must be involved in the implementation process at a very early stage so that their commitment to achieving the goal contributes to the success of the project.

Conclusion

In conclusion, I would like to dwell a little on the comparison of the cost of implementation stages of the most popular ERP contenders of late: Microsoft Dynamics, SAP R/3, Oracle Applications.

Implementation involves major changes in the company's business processes, determined by the implementation methodology and the existing functionality of the implemented ERP system. For SAP R/3 class systems, the generally accepted practice of implementation is to attract company processes to the existing rich functionality of the system, which entails a serious increase in the company’s costs for managing the implementation project, as well as changes in its own processes in accordance with strictly implemented algorithms.

Another important aspect that increases the cost of a system is the number of specialists in various areas of system functionality who will work on the implementation project and then support the system. The greater the functionality of the system and the more comprehensive and universal it is, the less highly specialized the specialists who know it are, and the more expensive they are in the labor market. Accordingly, the number of functional specialists involved in a project to solve the same problem will be greater for SAP R/3 and Oracle e-Business Suite than for Microsoft Dynamics. Based on an analysis of many completed project plans, this cost increase factor is about 250%.

Also, do not forget about the need to share and integrate the ERP system with other back-office and front-office applications that are used in production and business processes of the enterprise, such as automatic identification, text editors , spreadsheets, postal services, document management systems, etc. The use of common Microsoft technologies, which are the de facto standard in many areas of the computer industry, significantly distinguishes Microsoft Dynamics systems from their competitors.