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СОВРЕМЕННЫЕ ТЕХНОЛОГИИ УПРАВЛЕНИЯ ОРГАНИЗАЦИЕЙ
УДК 657
Shevchenko А. А.
3rd year Bachelor's Degree student Plekhanov Russian University of Economics Kemerovo Institute (branch) Kemerovo
СОВРЕМЕННЫЕ СИСТЕМЫ АВТОМАТИЗАЦИИ В ОТЕЧЕСТВЕННОМ И ЗАРУБЕЖНОМ ОПЫТЕ
Аннотация: В статье рассматриваются современные иностранные системы автоматизации, представленные на российском рынке, а также системы российского производства. Роль их состоит в том, что данные программы дают возможность избегать ошибок в бухгалтерском учете, экономить время, реализовывать дополнительные возможности в аналитической работе предприятия и своевременно получать всю необходимую информацию для решения определенных задач.
Ключевые слова: : бухгалтерский учет, системы автоматизации.
MODERN AUTOMATION SYSTEMS IN NATIONAL AND FOREIGN
EXPERIENCE
Annotation: The article considers modern foreign automation systems presented in the Russian market, as well as Russian-made systems. Their role is these programs make it possible to avoid errors in accounting, save time, implement additional opportunities in the analytical work of the enterprise and in a timely manner receive all the necessary information for solving specific problems.
Keywords: accounting, automation systems.
At the moment it is impossible to provide accounting at the enterprise without the use of specialized accounting software. Improved accounting programs make it possible to avoid errors in accounting, save time, realize additional opportunities in the analytical work of the enterprise, and also receive all necessary information in a timely manner to solve certain tasks.
Buying a special software product, the buyer in most cases relies on professional companies that already have considerable experience in the accounting automation, as well as good reputation, licenses and certificates of quality of accounting software [1]. Implementing the program, you need to find out which company it is directed to: large, medium or small, and also pay attention to industry.
So, there are the main requirements for modern accounting programs:
• the program should realize the necessary level of analytical
accounting, namely, the possibility of more in-depth accounting both at the enterprise as a whole and at certain production sites;
• the program should produce compilation of data, reports, automation of postings and settlements formation, as well as creation primary documents, which increases manyfold the efficiency of primary accounting and facilitates the work of accountants;
• the program must have functions that correspond to the profile of the organization and the specifics of its work;
• the program should be consistent with the accounting system available in the enterprise;
• the program must meet the requirements of accounting and carry out the receipt of all necessary information for management purposes [2].
It should be noted that the analysis of requirements for accounting software allows to highlight certain features of the development of accounting programs that cause problems and that are also the main engine of progress in this area. So, constant changes in the legislation force some developers to modernize their programs in terms of customizability and universality. A weak level of user training requires the formation of the most friendly user interfaces.
Among foreign enterprises that supply accounting programs to Russia, at present only few programs can compete with Russian developments, which is primarily characteristic of a complex systems class that are oriented to a great extent on large firms with already established internal accounting standards. Such systems provide for an early adaptation to the needs of the customer and require customization for such features of the organization as:
• internal principles of analysis, accounting and management of supply, production, sales;
• a certain complex organizational structure;
• simultaneous reporting on Russian and international accounting standards due to close relations with international partners and expected investments;
• existing and having been improved business processes [3].
On the one hand, foreign organizations on the Russian market currently offer the most modern integrated solutions for large enterprises built on a new technological basis; on the other hand, domestic developers better represent the Russian specifics of doing business. Foreign accounting systems have a small share of application in Russia, which is because of many factors. Among these factors, a significant role is played by the specifics of accounting in Russia, the dynamics of changes in Russian legislation in the field of accounting and reporting. Nevertheless, the Russian accounting system has already been striving for an international one. Often, foreign accounting programs are used by enterprises that need to keep track of international standards and systematically prepare the necessary reports. This category includes various regional branches of foreign firms, joint organizations and enterprises that fulfill foreign orders.
The main feature of accounting is in large organizations it is conducted with the help of modern ERP-systems, which allow to automate not only accounting, but also production management.
ERP-system (Enterprise Resource Planning) is an organization's resource planning system that automates accounting and management. The implementation of this system into an enterprise is necessary in order to unite all the divisions of the company and the necessary functions in one computer system that meets the needs of these same units. Also ERP-system forms a single database for all organizational units and tasks in such a way that access to it is simplified and, most importantly, units can now exchange information.
The implementation of ERP-system in the organization sometimes takes a few years. Thus, experts believe that a maximum 20% of all projects for the implementation of ERP-systems is completed within the agreed time and, moreover, with the preservation of funds. Sometimes such factors as unplanned financial costs lead to a restriction of the functionality of the solution or to the fact that the project ends earlier than the deadline for the implementation of only a part of the functional modules.
However, in addition to the significant financial costs that are directly aimed at the implementation of the project, it should not be forgotten that the ERPsystem is a fairly typed solution that has a certain business logic and formation on well-defined algorithms. For this reason, in any organization, before implementing the ERP-system, it is necessary to conduct an obligatory phase, called the reengineering of business processes. It should be noted that this stage is very important, but usually great attention is not paid to this in Russia. In Table 1, Kondrakov examples the foreign ERP-systems presented in the Russian market.
Table 1 Foreign ERP-systems, presented in the Russian market [4]
Soft Produc Time Cost of Sphere Examples of
ware er line implementation of application implementation in Russia
SAP SAP 1-5 $350 000 Defense Refineries:
R/3 AG (Germany) years and up enterprises, oil refining, metal processing, energy, banks. Yaroslavl, Omsk, TNK-BP, "Mechel", "Surgutneftegaz", "Evraz-Holding", "Belgo-rodenergo".
iRen Ross 4 $200 000 Food, Yaroslavl Tyre
aissance Systems months - chemical, pulp Plant, "Berlin-
(USA) 1,3 year and uP and paper industries, metallurgy, oil refining. Pharma", Moscow Tyre Plant, Tyumen Oil Company, "Markokhim", Lipetsk cold-store combine.
MB Micros 6 License Oil Ostankino
S Axapta, oft (USA) months - $3,5 000 Cost of refining, food Dairy Plant,
Navision 2 years and implementation industry, trade, RUSSO, "Uni-milk",
up 100-250 % of metallurgy, "Rostelecom",
software cost distribution, "Intersport",
telecommunica Moscow Plant
tions. "Crystal", bookstore
chain "Bukvoed".
Next, it should be turned to Table 2 presenting the systems of Russian production, which are analogues of foreign systems. There are quite large and well-proven Russian programs, but their number is quite small. Among all the programs a pointed reference should be made to the corporations "1C: Enterprise 8 Management of a production enterprise", "Galaxy" and "Parus". Next, there is the table with ERP-systems of Russian production, compiled by Kondrakov N.P.
Table 2 ERP-systems ^ of Russian production [4]
Software Producer Time line Cost of implementat ion Sphere of application Examples of implementation in Russia
"1C: Enterprise 8 Managem ent of a production enterprise" 1C 3-9 months and up License $150-600. Cost $2001000 Mechanical engineering, food industry "Tsvetlit", "NIIEFA-ENERGO", "Karelsky Okatysh", "Torzhok railway car building works", "Plitprom", "Ostrov".
"Parus" Parus 4 months -1 year and up License $1-2 000 Cost of implementati on 100200 % of software cost Mechanical engineering, oil and gas companies, power engineering "NASTA", "Penzaenergo", "Sibirskii b ereg", Ryazan oil refinery, "Tatoil Servic".
"Galactika Galactika 4 months -1,5 year and up License $350-1200. Cost of implementati on - 80 % of this price. Oil and gas industry, machine building, chemistry, power engineering, metallurgy, etc. "Togliattiazot", "Otechestvennye lekarstva", "Pochta Rossii", "Orenburggazprom", Nutricia, "Transneft".
Thus, according to most experts, currently one of the main features of Russian ERP solutions market is the confrontation between domestic and foreign system developers, as they offer similar products as for functionality. For an enterprise, both a foreign program and a domestic one can be chosen, but experts note that while working, differences are felt, but only in complex automation. The main difference between foreign and Russian systems is that they are more developed and, most importantly, they have an effective managerial experience. Russian programs are accounting systems that record the operations performed,
while the planning capabilities in them are presented to a small extent. However, the main advantage of domestic developments is their relatively low cost.
References:
1. Астахов В.П. Теория бухгалтерского учета. Издательский центр «МарТ».-Ростов-на-Дону 2012, 250 с.
2. Н.А. Бреславцева, О.В. Медведева, Г.Г. Нор-аревян Бухгалтерское дело: Учебное пособие. М.: «Приор-издат», 2012, 311 с.
3. Бухгалтерский учёт./ Е.П. Козлова, Н.В. Парашутин, Т.Н. Бабченко, Е.Н. Галанина.- М.: Финансы и статистика, 2013, 166 с.
4. Кондраков Н.П. Бухгалтерский учет : Учебное пособие.- 3-е изд., перераб.идоп. - М: ИНФРА-М, 2014, 159 с.
УДК 658
Shevchenko А.А. 3rd year Bachelor's Degree student Plekhanov Russian University of Economics Kemerovo Institute (branch) Kemerovo
ПУТИ ПОВЫШЕНИЯ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ СКЛАДСКИХ ПОМЕЩЕНИЙ
Аннотация: В данной работе рассматриваются основные пути повышения эффективности использования складских помещений, такие как сокращение срока товарного запаса, увеличение скорости обработки товаров при их приемке и отгрузке и рациональное использование объема склада. Данная статья поможет ответить на следующие вопросы: удастся ли справиться с планируемым товарным потоком без ввода в строй новых складских площадей и возможно ли обработать большую товарную массу, не располагая крупной суммой денег для расширения имеющихся мощностей. Ключевые слова: склад, товарный поток.
WAYS TO IMPROVE THE EFFICIENCY OF THE STORAGE
FACILITIES USE
Annotation: This article deals with the main ways to improve the efficiency of the storage facilities use, such as reducing the period of stock, increasing the speed of processing goods while reception and release and rational use of the storage. This article will help to answer the following questions: whether it is possible to cope with the planned commodity flow without commissioning new storage space and whether it is possible to process a large volume of commodities without having a large sum of money to expand existing capacities. Keywords: storage, commodity flow.
Forward-thinking executives of trading or manufacturing companies are always focused on expanding their activities and increasing the volume of goods. Since the work of the warehouse in almost all companies had not received
