学习札记之一-ERP管理思想
<P>最近计划在X3版块中将本人这几年学习和从事ERP工作的一些随手笔记和随手摘录下来的文章共享出来，供大家参阅。</P><P>注：原文出处不详。</P><P>mofile现在已经不能免费上传的，用的纳米盘，大家将就着下吧，呵呵。</P><P>下载地址：</P><P><A target=_blank href="http://www.namipan.com/d/9e5a3315b0c6ae36fd23842cf462d365a5fd7a4e00460900">http://www.namipan.com/d/9e5a3315b0c6ae36fd23842cf462d365a5fd7a4e00460900</A></P>Re:学习札记之一-ERP管理思想
<P>内容摘要：</P><P class=title style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 13pt; LINE-HEIGHT: 16pt; mso-char-indent-count: 1.0; mso-line-height-rule: exactly"><FONT face="Arial Unicode MS"><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt">MRP</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt">是<SPAN lang=EN-US>ERP</SPAN>的核心功能<SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></FONT></P><P style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 13pt; LINE-HEIGHT: 16pt; mso-char-indent-count: 1.0; mso-line-height-rule: exactly"><FONT face="Arial Unicode MS"><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt"> </SPAN><SPAN style="FONT-SIZE: 13pt; COLOR: black; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 12.0pt">只</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">要是<SPAN lang=EN-US>"</SPAN>制造业<SPAN lang=EN-US>"</SPAN>，就必然要从供应方买来原材料，经过加工或装配，制造出产品，销售给需求方，这也是制造业区别于金融业、商业、采掘业（石油、矿产）、服务业的主要特点。任何制造业的经营生产活动都是围绕其产品开展的，制造业的信息系统也不例外，<SPAN lang=EN-US>MRP</SPAN>就是从产品的结构或物料清单（对食品、医药、化工行业则为<SPAN lang=EN-US>"</SPAN>配方<SPAN lang=EN-US>"</SPAN>）出发，实现了物料信息的集成<SPAN lang=EN-US>--</SPAN>一个上小下宽的锥状产品结构：其顶层是出厂产品，是属于企业市场销售部门的业务<SPAN lang=EN-US>;</SPAN>底层是采购的原材料或配套件，是企业物资供应部门的业务<SPAN lang=EN-US>;</SPAN>介乎其间的是制造件，是生产部门的业务。如果要根据需求的优先顺序，在统一的计划指导下，把企业的<SPAN lang=EN-US>"</SPAN>销产供<SPAN lang=EN-US>"</SPAN>信息集成起来，就离不开产品结构（或物料清单）这个基础文件。在产品结构上，反映了各个物料之间的从属关系和数量关系，它们之间的连线反映了工艺流程和时间周期<SPAN lang=EN-US>;</SPAN>换句话说，通过一个产品结构就能够说明制造业生产管理常用的<SPAN lang=EN-US>"</SPAN>期量标准<SPAN lang=EN-US>"</SPAN>。<SPAN lang=EN-US>MRP</SPAN>主要用于生产<SPAN lang=EN-US>"</SPAN>组装<SPAN lang=EN-US>"</SPAN>型产品的制造业，如果把工艺流程（工序、设备或装置）同产品结构集成在一起， 就可以把流程工业的特点融合进来。通俗地说，<SPAN lang=EN-US>MRP</SPAN>是一种保证既不出现短缺，又不积压库存的计划方法，解决了制造业所关心的缺件与超储的矛盾。所有<SPAN lang=EN-US>ERP</SPAN>软件都把<SPAN lang=EN-US>MRP</SPAN>作为其生产计划与控制模块，<SPAN lang=EN-US>MRP</SPAN>是<SPAN lang=EN-US>ERP</SPAN>系统不可缺少的核心功能。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P class=title style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 13pt; LINE-HEIGHT: 16pt; mso-char-indent-count: 1.0; mso-line-height-rule: exactly"><FONT face="Arial Unicode MS"><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt">MRP</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt">是<SPAN lang=EN-US>ERP</SPAN>的重要组成<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></FONT></P><P class=title style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 13pt; LINE-HEIGHT: 16pt; mso-char-indent-count: 1.0; mso-line-height-rule: exactly"><FONT face="Arial Unicode MS"><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 12.0pt">MRP</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">解决了企业物料供需信息集成，但是还没有说明企业的经营效益。<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt"> </SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">同<SPAN lang=EN-US>MRP</SPAN>的主要区别就是它运用管理会计的概念，用货币形式说明了执行企业<SPAN lang=EN-US>"</SPAN>物料计划<SPAN lang=EN-US>"</SPAN>带来的效益，实现物料信息同资金信息集成。衡量企业经营效益首先要计算产品成本，产品成本的实际发生过程，还要以<SPAN lang=EN-US>MRP</SPAN>系统的产品结构为基础，从最底层采购件的材料费开始，逐层向上将每一件物料的材料费、人工费和制造费（间接成本）累积，得出每一层零部件直至最终产品的成本。再进一步结合市场营销，分析各类产品的获利性。<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">把传统的帐务处理同发生帐务的事务结合起来，不仅说明帐务的资金现状，而且追溯资金的来龙去脉<SPAN lang=EN-US>--</SPAN>例如将体现债务债权关系的应付帐、应收帐同采购业务和销售业务集成起来、同供应商或客户的业绩或信誉集成起来、同销售和生产计划集成起来等，按照物料位置、数量或价值变化，定义<SPAN lang=EN-US>"</SPAN>事务处理（<SPAN lang=EN-US>Transaction</SPAN>）<SPAN lang=EN-US>"</SPAN>，使与生产相关的财务信息直接由生产活动生成。在定义事务处理相关的会计科目之间，按设定的借贷关系，自动转帐登录，保证了<SPAN lang=EN-US>"</SPAN>资金流（财务帐）<SPAN lang=EN-US>"</SPAN>同<SPAN lang=EN-US>"</SPAN>物流（实物帐）<SPAN lang=EN-US>"</SPAN>的同步和一致，改变了资金信息滞后于物料信息的状况，便于实时做出决策。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 13pt; LINE-HEIGHT: 16pt; mso-char-indent-count: 1.0; mso-line-height-rule: exactly"><FONT face="Arial Unicode MS"><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 12.0pt">ERP</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">是一个高度集成的信息系统，它必然体现物流信息同资金流信息的集成。传统的<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">系统主要包括的制造、供销和财务三大部分依然是<SPAN lang=EN-US>ERP</SPAN>系统不可跨越的重要组成。所以，<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">的信息集成内容既然已经包括在<SPAN lang=EN-US>ERP</SPAN>系统之中，就没有必要再突出<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">。形象地说，<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">已经<SPAN lang=EN-US>"</SPAN>融化<SPAN lang=EN-US>"</SPAN>在<SPAN lang=EN-US>ERP</SPAN>之中，而不是<SPAN lang=EN-US>"</SPAN>不再存在<SPAN lang=EN-US>"</SPAN>。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></FONT></P><P style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 13pt; LINE-HEIGHT: 16pt; mso-char-indent-count: 1.0; mso-line-height-rule: exactly"><FONT face="Arial Unicode MS"><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312"> </SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 12.0pt"> </SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 12.0pt">总</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">之，从管理信息集成的角度来看，从<SPAN lang=EN-US>MRP</SPAN>到<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">再到<SPAN lang=EN-US>ERP</SPAN>，是制造业管理信息集成的不断扩展和深化，每一次进展都是一次重大质的飞跃，然而，又是一脉相成的。那么，<SPAN lang=EN-US>ERP</SPAN>同<SPAN lang=EN-US>MRP</SPAN></SPAN><SPAN lang=EN-US style="FONT-SIZE: 13pt; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: 楷体_GB2312; mso-ascii-font-family: 楷体_GB2312">Ⅱ</SPAN><SPAN style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.0pt">的区别是什么呢<SPAN lang=EN-US>?</SPAN></SPAN></FONT><SPAN lang=EN-US style="FONT-SIZE: 13pt; FONT-FAMILY: 楷体_GB2312; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></P><P>完整内容，请参看附件文档。。。</P>页:
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