How Does Management Accounting Change under the Influence of ERP?

摘要

Given the intensive application of Enterprise Resource Planning Systems (ERP), the focus of this study was to assess the ERP influence on management accounting of industrial enterprises. That is, the objectives are the identification and analysis of the ERP impacton the management accounting and management accountants. In order to realize these goals,nine Serbian companies of difl erent industry, which use SAP as a liding ERP software, have been surveyed. The conclusions are that SAP reduces the time required for the traditional tasks of management accounting, while increasing the time required for the activitiesof data analysis, performance measurement and subtle strategic reporting. Also, there is a significant change in the role of management accountants.Sa?etakS obzirom na intenzivnu primjenu sustava planiranja resursa poduze?a (ERP), posebno u industrijskom poduzetni?tvu, cilj ovog istra?ivanja je bio utvrditi utjecaj ERP-a na upravlja?ko ra?unovodstvo u industrijskim poduze?ima. Dakle, ciljevi su identifikacija, evaluacija i analiza utjecaja ERP-a (u ovom radu analiziramo SAP kao ERP software) na upravlja?ko ra?unovodstvo i upravlja?ke ra?unovo?e. Kako bi se ti ciljevi ostvarili, promatrano je deset tvrtki razli?itih proizvodnih aktivnosti. Zaklju?eno je da SAP umanjuje vrijemepotrebno za implementaciju tradicionalnih zadataka upravlja?kog ra?unovodstva, dok produljuje vrijeme potrebno za analizu podataka, mjerenje performanse i potanko strate?ko izvje??ivanje. Isto tako, dolazi do zna?ajne promjene uloge upravlja?kih ra?unovo?a.