In the physical examination of ERP system, the most comprehensive index is the accuracy of data. If the relevant operation specifications of ERP system are not strictly implemented, it will eventually be reflected in the data, that is, the data error is relatively large. For example, the quantity in the warehouse account does not match the physical object. Specifically, you need to check the accuracy of the following sets of data.
First, the consistency of inventory quantity and physical quantity in ERP system accounts. General enterprises will make an inventory at the end of the year. At this time, we need to count the physical objects according to the data of ERP system, and then determine the differences between them. It is important to analyze the reasons for the differences. Some differences are allowed, such as errors caused by losses. But some differences are not allowed. Such as issuing without invoicing, or warehousing without invoicing, etc. Therefore, by analyzing the differences between inventory data and physical objects and the reasons for the differences, we can know whether users operate according to the standards.
The second is the details of the undelivered goods in the order. Includes the undelivered details on the purchase order and the undelivered details on the sales order. Because these data are updated according to other documents. For example, a purchase order updates the received quantity and the undelivered quantity according to the receipt, while a sales order updates the shipped quantity and the undelivered quantity according to the documents of the shipping department. These documents are related to different departments. Therefore, by analyzing the accuracy of these data, we can judge whether there is a problem in the cooperation between departments. Using the planning management function of Nissin can effectively enhance the communication between departments. If there are any problems, we need to take measures to ensure friendly cooperation between them.
Third, check whether the certificate number meets the requirements. Enterprises generally need to compile a set of coding rules between ERP systems, including the number of various documents (such as sales orders and purchase orders), product numbers, employee numbers and so on. In practical work, the author found that employees in the first year can basically abide by this rule. However, with the passage of time and the frequent turnover of employees, the coding will be chaotic. For example, employees can write the order number and product number at will. Inconsistent coding rules will make it difficult for other departments to query data. Therefore, during the physical examination, you can check whether the employees are coded according to the coding rules. Especially in the case of manual coding. If it is found that it is not written according to the coding principle, it needs to be corrected in time and the training of relevant users should be strengthened.
In a word, the author thinks that the accuracy of data is the index that can best reflect the running state of ERP system. In the physical examination of ERP system, it is necessary to master the basic data. It's like grasping the main contradiction and getting twice the result with half the effort. Of course, the basic data includes more than these contents. In practical work, records such as price list and supplier list need to be audited as needed. In general, the inventory data needs to be checked according to the inventory operation of the enterprise. You can supervise the behavior of employees by drawing plates and other actions. And other data, ERP system auditors can do it irregularly.
2. Process standardization
Now most ERP systems are process-driven. In other words, develop, design, implement and operate the ERP system according to the business process. This gives us the second index of ERP system physical examination, that is, to evaluate the standardization of enterprise user operation process. When evaluating this index, we need to grasp the key processes of the enterprise. Because there are too many operational processes in an enterprise, it is impossible to cover everything. Specifically, we need to grasp the following processes.
The first is the sales cycle process. Including customer audit, credit review, sales orders, delivery, etc. But there are too many links, and sometimes it is not easy to operate. The author's suggestion is to grasp the key points of key links. For example, sales orders need different people to complete the order taking and review, which has ensured the security of the transaction. For another example, when the warehouse department delivers goods, it must be based on the existing sales orders, and it cannot be delivered without documents. The physical examination of ERP system should grasp these key points to see whether the user's operation is in place.
The second is the operation process of related schemes. For example, for enterprises that make orders, it is necessary to generate purchase plans and production plans according to sales orders. In the physical examination, it is necessary to consider the conformity of the follow-up operation with this plan. Generally speaking, if the plan conforms to the actual situation, you need to change the plan first, but you can't change it directly in subsequent files. If the sales order changes, it is necessary to change the sales order first, and then adjust the sales plan and production plan according to the changed sales order. This is a continuous process. If inconsistencies are found here, the system auditor needs to analyze the causes of the inconsistencies and seek follow-up measures.
The third is the procurement cycle process. In this process, it is mainly the purchase order process and the purchase harvest process. For purchase orders, does the enterprise allow purchase without documents? In other words, for production materials, original vouchers are generally needed, such as the purchase requisition of the material demand department. System auditors can export purchase orders without original documents in ERP system, and then make subsequent analysis. Another example is receiving goods, which generally requires purchase orders, strictly speaking, suppliers * * and so on. Only these documents can be received. In the physical examination of ERP system, we can analyze whether these documents are complete. If it is complete, then the relevant operations are done according to the process. Otherwise, subsequent improvement operations are needed.
The fourth is the payment process. Payment is often a key business of an enterprise. For ERP system, it is mainly to check the contents of relevant documents. For supplier payment, it is necessary to consider whether the purchase order, supplier * *, receipt document and other documents are complete and whether there is any problem with the amount. At the same time, we need to pay attention to whether there are duplicate payment documents and so on. By analyzing these documents, we can judge whether the user's operations related to payment are standardized and whether there are incidents of cutting corners or even fraud.
Fifth, we need to pay attention to some special processes. Some enterprises may have some special businesses, such as advance payment business or advance payment business. These businesses usually have special processes. For example, for prepayment business, production or shipment can only be arranged after the customer pays. Obviously, these are the key points, and they are often concerned by enterprise management. If there are these special businesses, then you need to pay extra attention to these processes.
In a word, it is also an important part of the physical examination of ERP system to analyze whether the operation of employees meets the requirements of standardized processes.
3. The user's dependence on ERP system
When the ERP system is skillfully used, users will highly rely on the ERP system. When the ERP system can't run (for example, due to power failure and other reasons. ), users will not be able to work normally. If the enterprise can reach this level, then it can be explained that ERP is running well from a macro perspective. Generally speaking, users' dependence on ERP system can be evaluated from the following angles.
The first is the degree of manual operation by enterprise users. Generally speaking, the higher the dependence on ERP system, the less manpower. Give a simple example. For warehouse users, there will be a manual account before the ERP system goes online. If you go to the ERP system, users will query the inventory data from the system and give up the manual account book completely. Then it shows that users are highly dependent on ERP system. Due to relevant restrictions, although manual operation cannot be fundamentally eliminated, the less manual operation, the better.
The second is the application degree of ERP system by senior management. ERP system is generally divided into two stages. One is the operation stage, in which middle and low-level personnel of the enterprise enter relevant transaction data in the system. The second is the analysis and decision-making stage. At this stage, middle and senior managers of enterprises will actively use ERP systems, such as various reports and so on. Provide data support for their own decisions. In the physical examination of ERP system, it is necessary to evaluate the current stage of the enterprise. If it is in the first stage for a long time, then obviously the operation of ERP is not perfect. It needs to be actively improved in the later period.