商务英语毕业论文范文

　　Consider how ERP systems impact capital budgeting in its three stages, (1) preparation and approval, (2) operational, and (3) post audit. During the first stage, the ERP system will allow the revenue and cost items to be linked to actual activities. For example with new equipment, if some of the costs are labour, the actual model for labour use in manufacturing will be assessed and improvements in labour productivity due to the new asset will be modelled. Modelling allows alternative approaches or variants to be tested and understood. Similarly, if there is a change in material usage, this will be modelled and the impact considered in the capital project evaluation. In effect, ERP systems allow capital projects to be modelled as mini independent businesses or investment centres.

　　For the second operational stage, the models used in the first stage, preparation and approval can be compared to the actual model in use regarding labour, material, and asset input and the actual outputs. In effect, the modelled assumptions can be explicitly validated with experience. Similarly, for the third stage at or near the end of the project the models can be assessed to do a post audit to determine the life-time success of the project and to provide feedback on the capital budgeting process.

　　As with capital budgeting, the impact of ERP systems could be deductively specified, or more precisely conjectured for other management accounting practices such as budgeting, operational statements, forecasting, performance measurement, and costing.

　　The above capital budgeting example indicates that ERP systems have the potential to lead to greater integration, accuracy, speed, and effectiveness. As management accounting techniques involve company information, it would be reasonable to expect, from the implementation of ERP systems, improvements at least in integration, accuracy, speed, and effectiveness, if not a major change such as the elimination of budgeting.