Kế toán doanh nghiệp - Chapter 10: E - Business and enterprise resource planning systems

Chapter 10E-business and Enterprise Resource Planning SystemsOutlineLearning objectivesNature & forms of e-businessEnterprise resource planning systemsApplication service providersLearning objectivesExplain the nature of e-business, comparing and contrasting it with traditional “brick-and-mortar” organizations.Discuss major forms of e-business.Describe the basic nature, purpose, and structure of enterprise resource planning systems.Give examples and analyze the causes of ERP system failures.List and discuss steps associated with successful ERP implementations.Discuss the role of application service providers in e-business.Nature & forms of e-businessCentral featureBusiness is transacted over a network.FormsB 2 Cwww.graze.com B 2 Bwww.oracle.com G 2 Cwww.irs.gov G 2 Bwww.sba.gov C 2 Cwww.eharmony.com Enterprise resource planning systemsPurposeProviding comprehensive information for decision makingNatureFundamentally, relational databasesModular organizationMajor companiesOracle (PeopleSoft)SAPEnterprise resource planning systemsTable 10.1Modular organization of ERP systems Generic module namePrimary stakeholder groupModule components in SAPCustomer relationship management (CRM)CustomersSales and distributionHuman resource management (HRM)EmployeesHuman resourcesSupply chain management (SCM)VendorsMaterials managementFinancial managementStockholdersFinancial accountingEnterprise resource planning systemsSelected failure causesPoor top management leadershipUnrealistic expectationsInaccurate data in the systemSignificant technical difficultiesSelected conditions for successObtain organizational commitment.Communicate strategic goals clearly.View ERP as an enterprise-wide venture.Umble, E., and M. Umble. 2002. “Avoiding ERP Implementation Failure.” Industrial Management, January/February, pp. 25–34. Application service providersAn organization that provides a contractual service to deploy, host and manage applications for customers remotely from a centralized location.Jaruzelski, Ribeiro and Lake (2014)Application service providersASP typesEnterpriseERP systemsLocal / regionalPayroll services for companies in DenverSpecialistOnline diversity compliance trainingVertical marketPatient billing for hospitalsVolume businessComprehensive human resource services for mid-range businesses in NashvilleApplication service providersTitleReporting on Controls at a Service OrganizationThree report typesSOC 1Financial reportingSOC 2Security, confidentiality, privacy and related areasSOC 3Less detailed version of SOC 2Using ASPs involves risk. The risk can complicate a financial statement audit.The AICPA issued SSAE 16 to help address that risk in the context of an audit.