تأثير سيستمهاي برنامه ريزي منابع واحد تجاري (ERP ) بر روي حسابداري مديريت در شركتهاي خصوصي در ايران

The Impact of Enterprise Resource Planning Systems on Management Accounting in Private Companies in Iran

هدف اين تحقيق، كشف تأثير ERP در فعاليتهاي حسابداري مديريت مي باشد.مجموعه اي از فرضيه ها توسعه يافته براي ارزشيابي اينكه چگونه آموزش ERP و پشتيباني فروشنده بر روي كاربرد سيستمهاي ERP و تصميم گيري در پنج فعاليت حسابداري مديريت تأثير مي گذارد. اين پنج فعاليت حسابداري مديريت عبارتند از: بودجه بندي سرمايه اي، بودجه بندي، پيش بيني كردن، هزينه يابي بر مبناي فعاليت، و صورتهاي عملياتي وگزارشگري. كه با ابزار پرسشنامه اطلاعات جمع آوري شده است. نتايج نشان مي دهد كه سيستم ERP، كيفيت فرايند حسابداري مديريت را بهبود داده، و آموزش نيز مانند پشتيباني فروشنده بر روي كاربرد سيستم ERP تأثير زيادي دارد ولي بر روي تصميم گيري تأثير كمي دارند. از نتايج تحقيق، اين نتيجه گيري ممكن به دست مي آيد كه سيستم ERP بر روي حسابداري مديريت تأثير دارد. بنابراين در يك سيستم كاربردي مي توان توانايي كاربرد سيستم ERP را با آموزش مناسب و پشتيباني فروشنده پيشرفت داد.

The Impact of Enterprise Resource Planning Systems on Management Accounting in Private Companies in Iran Abstract— Today there is a rapidly changing business world. Therefore most of the growing organizations are moving towards Enterprise Resource Planning (ERP) systems in order to integrate their cross functional business units. This is crucial for those organizations, to be stable and competitive in the industry. The objective of the research is to decipher the impact of Enterprise Resource Planning in Management accounting activities. A set of hypothesis is developed to evaluate how the training on ERP and vendor support has impacted on the usage of ERP system and decision making in five Management Accounting functions identified as Capital Budgeting, Budgeting, Forecasting, Activity based Costing, and Operating Statement and Reporting by means of a questionnaire. The results shows that ERP system has improved the quality of management accounting process, and the training as well as vendor support has an impact on the usage of ERP system but there is low impact on decision making process. From the results it is possible to conclude that ERP system has an impact on management accounting. As an operational system, the possibility to exploit the potential of ERP system can be achieved by having proper training as well as vendor support. Keywords- Enterprise Resource Planning System, Management accounting, Capital budgeting, user training, vendor support