SAP案例

上海交通大学硕士学位论文RossERP中项目会计模块的设计与实现姓名：徐坤申请学位级别：硕士专业：软件工程指导教师：吴刚;余翔20090601RossERPIIDESIGNANDIMPLEMENTATIONOFPROJECTACCOUNTINGMODULEINROSSERPABSTRACTAsanimportantpartofenterprisemanagementsoftware,ERPisbeingrecognizedandacceptedbymoreandmorecompanies.ERPintegratesgoodsflow,capitalflowandinformationflowtogetherthroughthecompany,sothatthecompanycanbalanceandefficientlyutilizealltheresourcestogetthemaxbenefits,whichincludeslabor,capital,material,equipment,productionapproach,information,productionscheduleandsoon.Butwithimprovingaccuracymanagement,moreandmorecompaniesbegintoruntheirdailytransactionsbyusingprojectapproach.HowtousesoftwaretorealizetheprojectmanagementandintegratewithERPsystembecomesamajorsubjecttotheseenterprisesolutionvendors.Thesubjectincludes:(1)Projectdefinition,includingprojectphasesandtasks;(2)Projectbudgetmaintenance;(3)HowtocollectthecostandrevenuethroughERPmodules;(4)Analyzeandcontrolvariancebetweenprojectbudgetandactualcost.ThethesiswilldothecorrespondinganalysisanddesignagaintheprojectaccountingsolutionprovidedbyCDCSoftware.RossERP,asthemostimportantproductlineofCDCSoftware,ismainlyfocusonprocessindustry,whichusesrecipeorprocessspecificationtomanageandcontrolthemanufacturing.RossERPplaysaveryimportantroleinthisindustrywithover5,000liveclients.EvenifsomeERPproductshaveincludedprojectmanagementmodule,suchasSAPandOracle,buttheyfocusondiscreteindustry.WithanalysistheRossERPsystemandprojectmanagementapplicationintheotherERPsystems,thisthesiswillproposethecorrespondingprojectaccountingsolutionagainstprocessindustryERPproduct--RossERPsystemtosolvetheaboveproblemsandmakeitworkefficientlywiththecurrentlyRossERPsystem.Themajorityworkincludes:usingusecaseanalysisapproachtoanalyzetheprojectrequirement,includingactorandroleanalysis,usecasesanalysis;usingUMLapproachtodothesystemanalysisanddesign,suchassequencediagram,statediagramanddatastructureanalysisanddesign;usingagiledevelopmentmethodologytorefineinternaldevelopmentmethodology,whichhelpsthecompanyandproducttoadapttothequickchangingmarket.SuccessfulimplementationofthisprojectbridgesthegapbetweenprocessERPandprojectaccountingarea.ItalsogetsverypositivefeedbackfromcustomersduringtheannualCDCSoftwareConnection.Afterseveralmonths’implementationandtestrun,someofourclientsletitgoliveandarerunningthisnewmodulewiththeirrealproductionline.KeywordsERP(EnterpriseResourcePlanning),PA(ProjectAccounting),WBS(WorkBreakdownStructure),projectbudget,projectcostRossERPRossERPRossERP111.1ERP8030[1,2]ERPERPSAP1990ERPRossERP2ERPMRPMRPIIERP[4,5]ERPERPERPERPBillofMaterial,BOMERPERP[2]ERPERPSAPERPCDCSoftwareERPROSSERPCSRMarykayLillyBPERP(1RossERP3(21.2ERPRossERPERPRossERP4(1ERPERPRossERP(2RossERPERP(3RossERPGembase(4Pareto1.3(1(2ERPRossERP5ERP—RossERP(3(4RossERPGembase(5(61.4RossERP622.1ERP2.1.110206020601993RossERP7CRM809019905820008390199324EDI100EDI9730200016263000360090ERP50080ERP1998740199920001997200159724721608090B2B80200640360RossERP82.1.2500(1)4(2)RossERP9(3)(4)ITIT2.1.3--201911F.W.TaylorPrinciplesofScientificManagementStandardcostBudgetcontrolVarianceanalysis1918G.C.HarrisonRossERP10CostAccountingtoAidProductionCostAccountingintheNewIndustrialDayScienticBasisforCostAccounting191920193019901920J.O.Mckinsey192161922BudgetarycontrolH.W.QuaintanceManagerialAccountinganIntroductiontoFinancialManagement1924ManagerialAccountingBlissManagementThroughAccounts[1,2]EfficiencyDoingThingRight[2]50ControllerEffectiveDoingRightThingDoingThingRight80InformationEconomicsAgencyTheoryActivityActivity-basedManagementAccounting19881990RobinCooperJournalofCostManagementActivity-basedCostingABCActivity-basedManagementABM90RossERP11BalancedScorecard90FinancialperspectiveCustomerperspectiveInternalBusinessProcessesperspectiveLeaningandGrowthKaplanandNorton19962001202.1.4ERPERPMRPMRPIIERP1990GartnerGroupMRPIIMRPERP[3,4,5]ERPSAP20ERP+IT(1ERP(2ERP“”“”(3ERP(4ERPERPSAP1990ERPRossERP12[6,7]ERPMRPMRPIIERPERPERPERPERPERP2.2ERPSAPOracleERP2.2.1SAPRossERP13ERPERP--SAPSAP12018,80056,000100050080%SAPSAPERP,ERPSAPSAPERP[6](1(2(CO-ABC)ABC()ABC(3SAPCO//PSRossERP14(4(CO-PC)——SDPPMM(5(EC-PCA)()SAPERP2.2.2OracleERPOracleOracleOracleB2BB2COracleERP2-1Oracle[8,9,10,11]RossERP15ORACLEOracleOracleOracleOracleOracleOracle图2-1Oracle项目会计系统集成流程图[11]Figure2-1OracleProjectAccountingSystemIntegrationWorkflow[11]OracleERPERPRossERP162.3RossERPCDCSoftwareRossERP2.3.1RossERPROSSERPCDCSoftwareERP1972HREAM7090ROSSERPCSRMarykayLillyBPROSSERP20%15%ROSSERPRossERP172.3.2RossERPROSSERPERPERPROSSERP(1)ROSS:(2)ROSS:(3)ROSS:(4)ROSS:PH(5)ROSS:RossERP18(PM)(6)ROSS:(7)ROSS:ROSS2.4ERPERPRossERPRossERP1933.111RossERP203.23.2.1ERPERPEPM:EnterprisePerformanceManagement—ERP3-1[12]表3-1相关术语Table3-1RelevantTerminologiesProjectAccounting(WBS)RossERP21(1)RossERP(2)(3)[13,14]RossERP(1)WBS(2)(3)WBS(4)WBS(5)WBS(6)(7)(8)WBS(9)3-1RossERPRossERPRossERP22GLJournalsAPExpensesPOPTransactionsICIssuetoProjectAR/SOPIncomePMJobCostsTimeEntryProjectAccountingModule图3-1项目会计与现有RossERP模块的关系Figure3-1RelationshipofProjectAccountingandExistingRossERP3.2.2[12]3-23