ERP IN EGYPT

What Course to start this time in Ramadan?

noreply@blogger.com (Unknown) — Sun, 07 Aug 2011 23:34:00 +0000

Hey all, Ramadan Kareem, What course would you like me to create for you during Ramadan???

Waiting your replies....

Regards

Accounting for beginners training course...5...final

noreply@blogger.com (Unknown) — Mon, 25 Jul 2011 08:57:00 +0000

دفتر الأستاذ العام:

هو أحد السجلات المحاسبية و الذي يعرض حسابات المنشأه كل حساب علي حدي و هو الخطوة التاليه لقيود اليوميه و تسمي عملية نقل البيانات من قيود اليومية لدفتر الأستاذ عملية الترحيل.

مثال:

- عند تأسيس شركة و تحديد رأس مال بقيمة 2000000 جنيه مصري تم إيداعهم بالبنك.

- إنشاء خزينة (صندوق) للشركة بمبلغ 100000 جنيه مصري.

- دفع إيجار مقدم 3 أشهر بشيك بمبلغ 6000 جنيه مصري.

قيود اليومية:

2000000 من ح/ البنك

2000000 إلي ح/ رأس المال

100000 من ح/ الصندوق

100000 إلي ح/ البنك

6000 من ح/ الإيجار

6000 إلي ح/ البنك

الترحيل لدفتر الأستاذ:

ح/ البنك

مدين	دائن	رصيد	بيان
2000000		2000000	رأس المال
	100000	1900000	الصندوق
	6000	1894000	إيجار

ميزان المراجعه:

هو تقرير يوضح و يعبر عن مدي تساوي جانبي المعادلة المحاسبية و بالتالي يساعد علي التحقق من تساوي الحسابات المدينة مع الحسابات الدائنة.

شكل الميزان:

الحساب	مدين	دائن
البنك	1894000
الصندوق	100000
الإيجار	6000
رأس المال		2000000
الإجمالي	2000000	2000000

هناك 3 وسائل لكشف أخطاء عدم توازن ميزان المراجعه:

أولا: قسمة الفارق علي 2 :

بالرجوع لدفتر الأستاذ سنجد هناك رصيدا لأحد الحسابات بقيمة الفارق مقسوما علي 2 .

ثانيا: قسمة الفارق علي 10:

ثالثا: قسمة الفارق علي 9:

إن لم يتضح الخطأ بإستخدام الخطوات الثلاثة السابقه فإنه في الأغلب أن يكون الخطا قد تم مبكرا في مرحلة القيود اليوميه و ليس خطأ ناجم عن خطأ في الترحيل.

القوائم المالية:

الأربع قوائم الشائعه هم كما يلي:

القائمة	التعريف
قائمة الدخل	تقرير يوضح دخل أو إيرادات المنشأة و مصاريفها و بالتالي صافي الربح و الخسارة للمنشأه في خلال فترة معينة
قائمة المركز المالي	تقرير يوضح بصورة موجزة وضع المنشأة المالي في تاريخ معين ، فهي توضح الأصول و الخصوم و حقوق الملاك.
قائمة حقوق الملاك	تقرير يوضح التغيرات التي تمت علي حقوق الملاك خلال فترة معينه من أي زياده تمت علي رأس المال أو مسحوبات قد تتم و توضح في النهاية صافي الربح أو الخسارة.
قائمة التدفقات النقديه	تقرير يوضح التحركات النقدية الوارده و المنصرفه خلال فترة معينه كما تصنف هذه التحركات بحسب طبيعتها إلي حركات بسبب أنشطة تشغيلية، روتينية، تمويليه .....

مبادئ أخري لها علاقة بالقوائم المالية:

مبدأ الإفصاح الكامل و التام:

ينادي هذا المبدأ بضرورة الإفصاح التام لكافة المعلومات الخاصة و المرتبطة بالوضع المالي للمنشأه و المدرجة بالقوائم المالية.

مبدأ الفترة الماليه:

و هو ينص أن تتساوي مدد كل فترة مالية.

مبدأ التحقق:

ينص علي وجوب إثبات المعاملة سواء بيع أو شراء أو أي معاملة أخري فور إتمامها بغض النظر عن إستلام أو تسليم كامل القيمة و التي قد يكون سدادها علي دفعات أو أقساط.

مبدأ المقابلة:

و هو ينص علي ضرورة إثبات المصروفات في نفس توقيت حدوث الإيراد الذي تسبب في دفع هذه المصروفات. كمثال تحميل مصروفات الهاتف لشهر 5 علي نفس الشهر و ليس في الشهر الذي يليه و الذي قد تكون تم فيه السداد الفعلي للمصروف.

قائمة الدخل:

إسم المنشأة

قائمة الدخل (الأرباح و الخسائر)

عن الفترة المنتهيه في تاريخ معين

- الإيرادات :

إجمالي المبيعات

(-)

تكلفة المبيعات

إجمالي الإيرادات

- المصروفات:

مصاريف تسجيل

مصاريف إيجار

مصاريف متفرقه

مصاريف إهلاك

إجمالي المصروفات

- صافي الربح أو الخسارة

مثال مهم:

قام مدير منشاة تم تأسيسها منذ شهر بالسفر للخارج لحضور معرض للأجهزة المنزليه و التي تستوردها هذه المنشأه و تم شراء عدد 10000 جهاز بتكلفة 18 جنيه للوحده و بلغت مصاريف السفر و الإقامة 8000 جنيه و مصاريف التسويق 3000 جنيه و سعر البيع المقترح 25 جنيه للوحده.

و بالفعل تم في خلال شهر 10 بيع عدد 8950 جهاز و بقي 1050 جهاز .

علما بأن مصاريف التسجيل 25000 جنيه و الإيجار الشهري 5000 تم دفع 10 أشهر بقيمة 50000 جنيه.

و تم شراء أثاث بمبلغ 80000 جنيه تم سدادهم بالكامل.

تكون قائمة الدخل كما يلي:

إسم المنشأة

قائمة الدخل (الأرباح و الخسائر)

عن الفترة المنتهيه في تاريخ 30 أكتوبر 2007

- الإيرادات :

إجمالي المبيعات 223750

(-)

تكلفة المبيعات 161100

إجمالي الإيرادات 62650

- المصروفات:

مصاريف تسجيل 5000

مصاريف إيجار 5000

مصاريف إهلاك أثاث 1850

مصاريف سفر 8000

مصاريف تسويق 3000

إجمالي المصروفات 22850

- صافي الربح 39800

قائمة حقوق الملاك:

هي قائمة أو تقرير يوضح التغيرات في حقوق الملاك و تتكون من ما يلي:

الرصيد السابق لرأس المال أو رأس المال الأولي

إضافات إلي رأس المال و قد تكون ناجمة من صافي الربح (قائمة الدخل)

خصومات من رأس المال و قد تكون ناجمة من صافي الخسارة (قائمة الدخل)

الرصيد النهائي

قائمة المركز المالي:

المعادلة: الأصول = الخصوم + حقوق الملاك

قائمة التدفقات النقدية:

هناك ثلاثة أنشطة أو عمليات ينتج عنها تدفقات نقدية لأي منشأه و هي كما يلي:

نوع النشاط	الوصف	أمثلة
تشغيلي	أغلب أنشطة و عمليات المنشأه من بيع و شراء و إنتاج ... إلخ	شراء بضاعه – بيع بضاعه – تقديم خدمات – صرف الرواتب
إستثماري	منح القروض و بيع الأصول الثابته	قروض – بيع أصول أو شرائها
تمويلي	الإقتراض و رأس المال و زياداته أو نقصه	إضافه لرأس المال – قروض تمويليه – مسحوبات من رأس المال

مكونات القائمة:

- النقد من الأنشطة التشغيلية

- صافي الربح أو الخسارة (قائمة الدخل)

- مصاريف مستحقة غير مدفوعه (+)

- مصاريف مدفوعه مسبقا (-)

- صافي النقد من الأنشطة التشغيلية (الإجمالي)

- النقد من الأنشطة الإستثماريه

- شراء الأصول الثابته مطروحا منه الإهلاك الشهري

- النقد من الأنشطة التمويليه

- رأس المال

- زيادة رأس المال

- المسحوبات

- القروض التمويليه

- صافي النقد (الإجمالي)

- يطرح منه الرصيد النقدي في نهاية الفترة السابقه

________________________________________________________________

تم الانتهاء من هذا البرنامج التدريبي البسيط لمبتدئي المحاسبة و سيتم تجهيز برنامج للمستويات الأعلي في القريب بإذن الله

Accounting for beginners training course...4

noreply@blogger.com (Unknown) — Mon, 25 Jul 2011 08:55:00 +0000

مفهوم معادلة المحاسبة :

القاعدة المنطقية أن جميع ممتلكات المنشأة تتساوى مع مصادر الأموال التي جاءت بهذه الممتلكات .

استخدامات الأموال= مصادر الأموال
استخدام الأموال = التزام المنشأة تجاه الغير+ التزام المنشأة اتجاه صاحبها .
استخدام الأموال =الخصوم +حقوق الملكية .

تحليل المعاملة المالية

يقصد بتحليل المعاملة المالية تحديد الطرف الدائن والطرف المدين لهذه المعاملة و الطرف المدين هو الطرف الذى أخذ القيمة وتربطه بالمنشأة صفة ، وقد يصبح الطرف المدين طرفا دائنا فى معاملة أخرى والعكس صحي،
وكذلك فإن الطرف الدائن هو الذى أعطى القيمة وتربطه بالمنشأة صفة.
و المعاملة المالية لا بد أن يكون لها هذان الطرفين ، كما أن كل طرف من طرفيها قد يكون حساب واحد أو أكثر من حساب

والآن سنضرب مثلا لبعض المعاملات المالية وسنقوم بتحليلها وبيان أطرافها

المثال الأول : قيام المنشأة بشراء سيارة بمبلغ 100000 جم وسداد ثمنها نقدا
المثال الثانى قيام المنشأة بشراء بضاعة بمبلغ 70000 جم تم سداد مبلغ 20000 جم بشيك والباقى على الحساب
المثال الثالث:قيام المنشأة بصرف رواتب العاملين بمبلغ 12000 جم
المثال الرابع: قيام المنشأة بسداد مبلغ 5000 جم لأحد الموردين سبق الشراء منه على
الحساب
المثال الخامس: قيام المنشأة ببيع بضاعة بمبلغ 20000 جم على تم تحصيل 5000 جم
نقدا والباقى على الحساب
المثال السادس: قيام المنشأة بتحصيل مبلغ 9000 جم من أحد العملاء سبق البيع له على الحساب

المثال الأول : قيام المنشأة بشراء سيارة بمبلغ 100000 جم وسداد ثمنها نقدا
الحالة الأولى : بافتراض أن نشاط المنشأة شراء وبيع السيارات

فى هذه الحالة فإن السيارة التى تم شرائها تمثل بضاعة / مشتريات وتعتبر إضافة لهذا الأصل ومن ثم فإن حساب المشتريات يصبح هو الطرف المدين بقيمة السيارة
أما الطرف الدائن فحيث أنه تم سداد هذه القيمة نقدا فإن الطرف الذى أعطى القيمة هو الصندوق ويصبح هو الطرف الدائن

الحالة الثانية : بافتراض أن نشاط المنشأة ليس شراء وبيع السيارات ، فى هذه الحالة فلإن السيارات المشتراه تمثل أصول ثابتة وتزيد الأصول بمقدارها وتعتبر الأصول الثابتة هى الطرف المدين أما الطرف الدائن فيظل كما هو الصندوق

المثال الثانى قيام المنشأة بشراء بضاعة بمبلغ 70000 جم تم سداد مبلغ 20000 جم بشيك والباقى على الحساب :
فى هذا المثال نجد أن البضاعة المشتراة تعتبر هى التى أخذت القيمة حيث أن المنشأة تتحمل قيمتها نتيجة عملية الشراء وبالتالى تصبح المشتريات أو البضاعة المشتراه هى الطرف المدين .
أما الطرف الدائن فيتمثل فى حسابين

الحساب الأول يتمثل فى الصندوق حيث تم سداد مبلغ 20000 جم من الصندوق
الحساب الثانى يتمثل فى المورين حيث زادت دائنية المورد بباقى قيمة البضاعة

المثال الثالث:قيام المنشأة بصرف رواتب العاملين بمبلغ 12000 جم:

فى هذا المثال نجد أن مصروفات المنشأة قد زادت بمبلغ 12000 جم قيمة الرواتب وبالتالى تصبح المصروفات _ حسب نوعها ـ هى الطرف المدين
أما الطرف الدائن فيمثله الصندوق حيث تم السداد نقدا .

المثال الرابع: قيام المنشأة بسداد مبلغ 5000 جم لأحد الموردين سبق الشراء منه على الحساب

فى هذا المثال نجد أن المنشأة قامت بسداد مبلغ 5000 جم لمورد ، وحيث أن السداد تم للمورد فإن المورد يصبح مدينا بالقيمة حيث يتم تخفيض دائنية المورد بما تم سداده له ، أما الطرف الدائن فيكون الصندوق حيث تم السداد نقدا .

المثال الخامس: قيام المنشأة ببيع بضاعة بمبلغ 20000 جم ، تم تحصيل 5000 جم نقدا والباقى على الحساب:

فى هذا المثال نجد أن المنشأة قامت ببيع بضاعة وتحصيل 5000 جم نقدا والباقى على الحساب وبالتالى فإن الطرف المدين ينقسم إلى حسابين
الحساب الأول ويتمثل فى الصندوق بقيمة 5000 جم التى تم تحصيلها نقدا
الحساب الثانى ويتمثل فى حساب العميل الذى زادت مديونيته بباقى قيمة البيع

أما الطرف الدائن فيتمثل فى حساب المبيعات حيث تعتبر هى السبب فى هذا الإيراد الداخل للمنشأة

المثال السادس: قيام المنشأة بتحصيل مبلغ 9000 جم من أحد العملاء سبق البيع له على الحساب :

فى هذا المثال نجد أن المنشأة قامت بتحصيل مبلغ 9000 جم من أحد العملاء ، وفى هذه الحالة فإنه قد تم إضافة مبلغ 9000 ج لحساب الصندوق وبالتالى يصبح هو الطرف المدين ، أما الطرف الدائن فيتمثل فى حساب العميل الذى قام بالسداد وبالتالى تخفض مديونيته بالمبلغ المسدد.

والآن أقدم لكم طريقة أخرى للتعرف على طرفى المعاملة المالية وذلك فى ضوء تعريفنا السابق لكل من الأصول والمصروفات والمشتريات وحقوق الملكية والخصوم

أصل / مشتريات / مصروفات زادت ( عن طريق شراء أصل – شراء بضاعة – سداد مصروفات ) يصبح حسابها مدين .

أصل / مشتريات / مصروفات نقصت ( عن طريق بيع أصل – رد مشتريات – استبعاد مصروف سبق سداده بالزيادة أو توجيهه بالخطأ ) يصبح الحساب دائنا

حق ملكية / مبيعات - إيرادات / التزام زاد ( عن طريق زيادة رأس المال أو تحقيق أرباح – بيع بضاعة أو تحقيق إيراد خدمات – شراء بضاعة أو أصول أو استقضاء خدمات على الحساب ) يصبح الحساب دائن

حق ملكية / مبيعات - إيرادات / التزام نقص ( عن طريق تخفيض رأس المال أو توزيع أرباح – رد مبيعات – سداد للموردين أو الدائنين ) يصبح الحساب مدين .

Accounting for beginners training course...3

noreply@blogger.com (Unknown) — Mon, 25 Jul 2011 08:54:00 +0000

ثانيا: الدفاتر و السجلات:

ما هى العمليات المحاسبية ؟

تأخذ العمليات المحاسبية تسلسل منطقى يتمثل فى :
1 – إجراء قيد اليومبة .
2 – ترحيل القيود إلى حسابات الأستاذ العام المختصة .
3 – ترصيد حسابات الأستاذ العام .
4 – إعداد ميزان المراجعة .
5 – إجراء الجرد والتسوبات الجردية .
6 – إعداد القوائم المالية .
7 – تصوير المركز المالى للمنشأة .

ونبدأ بالقيد المحاسبى .

ما هو القيد المحاسبى ؟

القيد المحاسبى هو أسلوب لقيد المعاملة المالية بطريقة توضح كل من

تاريخ المعاملة

قيمة المعاملة

أطراف المعاملة وقيمة كل طرف

مع شرح مختصر يصف هذه المعاملة .

أو، قيود اليومية:

هي عملية تسجيل العمليات و المعاملات التجارية التي تقوم بها المنشأة و قيمها المالية بدفاتر و سجلات المنشأة

القيد المحاسبي المزدوج:

يجب تسجيل أي عملية محاسبية في حسابين مختلفين علي الأقل أحدهما مدين و الآخر دائن و قيمة كل منهما متساوية.

الجانب المدين هو: ما تم إستلامة من نقدية أو خدمات أو بضاعة أو ما زاد.

الجانب الدائن هو: ما تسبب في حصول هذه الخدمة أو ما نقص.

مثال:

شركة عقارات باعت عقارا بقيمة نقدية معينه فمن وجهة نظر الشركة يكون القيمة النقدية مدينة و العقار دائن و هذا هو عكس ما يفترضه العميل الذي إشتري العقار.

مثال آخر:

قامت شركتك بسداد فاتورة التليفون لتجنب قطع الخدمة بسداد الفاتورة من حسابك الجاري فيكون مصاريف الخدمة هي الجانب المدين و الحساب الجاري هو الدائن.

مثال بسيط لكيفية إجراء القيد المحاسبى

بفرض أن المنشأة قامت بالمعاملات التالية :

1 - فى ا / 1 / 2005 بدأت الشركة نشاطها براس مال قدره 250000 جم تم إيداع 50000 منها بالصندوق والباقى بالبنك .
2- فى 2 / 1 / 2005 تم شراء أثاث للشركة بمبلغ 20000 جم وتم سداده نقدا .
3- فى 5 / 1 / 2005 تم شراء بضاعة من شركة الوفاء والأمل بمبلغ 50000 جم تم سداد مبلغ 5000 جم نقدا ومبلغ 15000 جم بشيك والباقى على الحساب .
4- فى 8 / 1 / 2005 تم بيغ بضاعة للسيد محمد نور بمبلغ 20000 جم تم سداد نصف القيمة نقدا والباقى على الحساب .
5- فى 10 / 1 / 2005 تم سداد الإيجار عن شهر يناير بمبلغ 500 جم .
6- فى 11 / 1 / 2005 تم بيع بضاغة بمبلغ 10000 جم نقدا .
7- فى 15 / 1 / 2005 تم شراء بضاعة من شركة النور والحنين بمبلغ 75000 جم تم سداد 10000 نقدا والباقى على الحساب .
8- فى 20 / 1 / 2005 تم تحصيل مبلغ 5000 جم من قيمة البضاعة المباعة فى 8 / 1 / 2005 .
9- فى 25 / 1 / 2005 تم بيغ بضاعة بمبلغ 40000 جم نقدا .
10- فى 28 / 1 / 2005 تم سداد مبلغ 15000 جم من قيمة البضاعة المشتراة فى 5 / 1 / 2005 .
11- فى 30 / 1 / 2005 تم سداد المصروفات الآتية :
1500 جم مرتبات - 75 جم كهرباء - 150 أدوات كتابية

والآن لنبدأ فى إجراء القيود المحاسبية :

فى ا / 1 / 2005 بدأت الشركة نشاطها براس مال قدره 250000 جم تم إيداع 50000 منها بالصندوق والباقى بالبنك .

عندما يقال بدأت الشركة نشاطها فإن ذلك يعنى أن المبلغ الذى بدات به يمثل رأس مال الشركة ، وحيث أن راس مال الشركة هو من حقوق الملكية وأنه يعتبر زاد بمبلغ 250000 جم _ حيث كان صفر قبل تكوين الشركة _ وبالتالى فإن رأس المال يعتبر هو الطرف الدائن للمعاملة والقيد ، أما الطرف المدين ؟
يتمثل الطرف المدين فى كل من
الصندوق حيث أنه أصل زادت قيمته بما أودع فيه من نقدية – 50000 جم
البنك حيث أنه أصل للشركة _ الحساب الجارى للشركة بالبنك _ زاد بقيمة ما تم إيداعه فى الحساب 200000 جم ( 250000 جم – 50000 جم )
هذا هو تحليل المعاملة ويكون القيد على النحو التالى :
فى 1 / 1 / 2005
من مذكورين
50000 حـ / الصندوق
200000 حـ / البنك
250000 إلى حـ / رأس المال
بدأنشاط الشركة برأس مال 250000 جم تم إيداع
50000جم بالصندوق والباقى بالبنك
ــــــــــــــــــــــــــــــــــــــــــــ

فى 2 / 1 / 2005 تم شراء أثاث للشركة بمبلغ 20000 جم وتم سداده نقدا

عند شراء أثاث للشركة فإن ذلك يمثل شراء أصل للشركة وبالتالى فإن أصول الشركة زادت بقيمة الأثاث وبالتالى يصبح الأصول الثابتة مدينة فى هذا القيد
وحيث أنه تم سداد قيمة الأثاث نقدا ف‘نه يترتب غلى ذلك نقص النقدية بالصندوق أى نقص أحد الأصول وبذلك يصبح حساب الصندوق دائنا ويكون القيد :

فى 2 / 1 / 2005
20000 من حـ / الأصول
أثاث
20000 إلى حـ / الصندوق
شراء أثاث وسداد القيمة نقدا
ـــــــــــــــــــــــــــــــــــــــــــــــ

فى 5 / 1 / 2005 تم شراء بضاعة من شركة الوفاء والأمل بمبلغ 50000 جم تم سداد مبلغ 5000 جم نقدا ومبلغ 15000 جم بشيك والباقى على الحساب .

فى هذه المعاملة نجد أن

البضاعة المشتراه أصل زاد وبالتالى تمثل طرف مدين بقيمتها
الصندوق أصل نقص بمقدار ما تم سداده نقدا ثمن للبضاعة وبالتالى يمثل طرف دائنا بما سدده ( 5000 جم )
البنك يمثل أصل نقص بمقدار ما تم سداده بشيك غلى البنك وبالتالى يصبح دائنا بقيمة الشيك 150000 جم
حساب المورد والذى أصبح دائنا بباقى القيمة يمثل التزام غلى الشركة زاد من صفر إلى 30000 جم ( 50000 – 5000 – 15000 ) وبالتالى يصبح دائنا بهذه القيمة ويصبح القيد

فى 5 / 1 / 2005
50000 من حـ / المشتريات
إلى مذكورين
5000 حـ / الصندوق
15000 حـ / البنك
30000 حـ / الموردين
شركة الوفاء والأمل
شراء بضاعة من شركة الوفاء والأمل
ــــــــــــــــــــــــــــــــــــــــــــــــــ ــــــــــــــــــــ ــــــــــــــــــــ

فى 8 / 1 / 2005 تم بيغ بضاعة للسيد محمد نور بمبلغ 20000 جم تم سداد نصف القيمة نقدا والباقى على الحساب .

فى هذه المعاملة نجد أن :

تم بيع بضاعة وبالتالى فإن المبيعات قد زادت قيمتها بمبلغ 20000 جم وبالتالى تصبح طرف دائن بقيمة هذه البضاعة المباعة
تم سداد نصف القيمة نقدا وبالتالى فإن الصندوق زاد بمبلغ 10000 جم وهو أصل وبالتالى يمثل طرف مدين بقيمة ما تم إيداعه 10000 جم
باقى قيمة المبيعات تمثل مديونية للشركة طرف العميل ، وتعتبر مديونية الشركة طرف العميل أصل من الأصول وحيث أن هذه المديونية قد زادت بقيمة البضاعة الغير مسددة فإن رصيد العملاء فى هذه الحالة يمثل حساب مدين ويكون القيد على النحو التالى :

فى 8 / 1 / 2005
من مذكورين
10000 حـ / الصندوق
10000 حـ / العملاء
محمد نور
20000 إلى حـ / المبيعات
بيع بضاعة لمحمد نور

Accounting for beginners training course...2

noreply@blogger.com (Unknown) — Mon, 25 Jul 2011 08:53:00 +0000

المصطلحات المحاسبية الرئيسية:

- المنشأة:
هي عبارة عن أي وحدة اقتصادية تزاول نشاطا بهدف الاستغلال الأمثل للموارد المتاحة لها لتحقيق الأهداف التي أنشئت من أجلها.

- دورة التشغيل:
هي متوسط الفترة الزمنية بين عملية شراء السلع وبيعها وتحصيل قيمة المبيعات.

- الأصول (الموجودات):
هي الموارد الاقتصادية المملوكة للمنشأة.

* أصول متداولة (قصيرة الأجل)
وهي الممتلكات التي يتوقع تحويلها إلى نقدية أوبيعها خلال سنة مثل:

البضاعة
النقدية بالصندوق
النقدية بالبنوك
أوراق القبض - الشيكات والكمبيالات المسحوبة لصالح المنشأة
العملاء
أى تأمينات للمنشأة قبل الغير
أى حقوق أخرى للمنشأة قبل الغير سواء من داخل المنشأة مثل العهد النقدية أو سلف
العاملين أو الرصيد المدين للشركاء ......الخ

* أصول ثابتة (طويلت الأجل(
هي الممتلكات التي تقتنى بغرض استخدامها وليس لبيعها مثل:

- الأراضى التى تمتلكها المنشأة بهدف الانتفاع بها
- المبانى التى تنشأها أو تتملكها المنشأه بهدف استغلالها فى الأنشطة الانتاجية أو التسويقية
أو الإدارية
- الآلات والمعدات التى تستخدمها المنشأه فى التشغيل
- السيارات التى تستخدمها المنشأة سواء لنقل العاملين أو لاستخدام الإدارة أو لنقل البضائع
- الأجهزة الكهربية والمكتبية وأجهزة التكييف التى تملكها المنشأة لاستخدامها
- الأثاثات والتجهيزات التى بامتلاكها المنشأة لاستعمالها.

* أصول غير ملموسة :
هي الممتلكات التي ليس لها كيان مادي أوليس لها وجود مثل :

مصروفات التأسيس
مصروفات سابقة على بدء النشاط
قيمة براءات الاختراع وشهرة المحل

- الخصوم:
هي التزامات أو تعهدات على المنشأة تجاه الغير مقابل الحصول على سلع أو خدمات أو قروض مثل:

يقصد بالخصوم / الالتزامات كل حق مالى على المنشأة للغير، فإذا كان هذا الحق للشركاء أو المساهمين ويتعلق برأس المال أو الأرباح المحجوزة - الاحتياطيات - سمى حقوق الملكية ، أما إذا تعلق هذا الحق بالغير أو بالحساب الجارى الدائن للشركاء فإنه يسمى التزام
وفى هذه الحالة فإنه يتم تقسيم الالتزامات تبعا لمدة الوفاء بها إلى قسمين

التزامات طويلة الأجل
وهى الالتزامات التى يتم الالتزام بسدادها للغير على أكثر من سنة مالية ومثال ذلك القروض طويلة الأجل

التزامات قصيرة الأجل - متداولة - وهى الالتزامات التى تلتزم المنشأة بسدادها خلال السنة المالية ، مثال ذلك الموردين - أوراق الدفع وهى الشيكات والكمبيالات التى تم سحبها على المنشأة للغير - حساب البنك سحب على المكشوف - تأمينات للغير قبل المنشأة

* خصوم قصيرة الأجل:
هي الالتزامات التي يجب سدادها خلال سنة أو دورة التشغيل.
* خصوم طويلة الأجل :
هي الالتزامات التي يجب سدادها خلال أكثر من سنة.

- حقوق الملكية:
هي الالتزامات اامستحقة على المنشأة تجاه ملاكها أو أصحابها .
- قائمة المركز المالي:
هي كشف أوتقرير مالي يفصح عن المركز المالي للمنشأة في تاريخ معين
- الإيرادات :
هي ثمن البضاعة المباعة أو الخدمات المقدمة للمنشأة.
- المصروفات :
هي تكلفة المواد والخدمات المستخدمة في تنفيذالأنشطة.
- صافي الربح والخسارة:
الربح هو الزيادة في الإيرادات المحقق عن المصروفات الخسارة هي النقص في الإيرادات المحقق عن المصروفات

- قائمة الدخل :
هي تقرير لتقييم أداء المنشأة عن طريق مقابلة الإيرادات بالمصروفات .
-

قائمة التد فقات النقدية :
هي تقرير يعرض معلومات عن النقدية المحصلة والنقدية المنصرفة وعلاقة ذالك بصافي الربح.

خصائص المعلومات المحاسبية:

1- الملاءمة:
هي المنفعة النسبية للبيانات وهي من أهم الخصائص للمحاسبة.
2- الوقتية :
الحاجة إلى المعلومات الحسابية حاجة وقتية .
3- القابلية للتحقق:
تسمح لجميع الأشخاص المؤهلين في التوصل إلى النتائج متماثلة.
4- الموضوعية البعد عن التحيز :
هي تعني الإستناد على مصادر حقيقية للمعلومات المحاسبية.
5- الصحة أو الدقة :
لافائدة من الحصول على معلومات غير صحيحة وغير دقيقة.
6-القابلية للقيلس الكمي :
يتم قياس الأحداث المالية إثباتها وإعداد التقارير عنها بشكل كمي.

الأشكال القانونية للمنشأة:

المنشأة الفردية:

و يكون مالكها شخص واحد و هو المسئول مسئولية كاملة عن إلتزامات و ديون المنشأة.

شركات الأشخاص:

يكون مالكيها شخصين أو أكثر و يكونوا مسؤولين عن إلتزامات و ديون المنشأة مقسمة بينهم.

شركات الأموال:

يتميز هذا النوع بشخصيته المستقلة عن الملاك و المساهمين فيتم تعيين مجلس إدارة للقيام بكافة لعمليات و المسئوليات للمنشأة.

المبادئ المحاسبية ذات القبول العام:

فاسب FASB (Financial Accounting Standards Board) : هي الجهي التي لها أكبر الآثر في تطوير ما يسمي بالمبادئ المحاسبية ذات القبول العام و التي تعرف بإسم (GAAP) Generally Accepted Accounting Standards

و نعرض هنا خمس من أهم هذه المبادئ:

مبدأ الوحدة الإقتصادية: Economic Unit Principle

هو مبدأ يفرق ما بين المعاملات التجارية التي تتم بإسم المنشأة و بين تلك التي تتم عن طريق ملاكها، كمثال:

في حالة شراء مالك المنشأة سيارة فهي لاتدخل ضمن أنشطة المنشأه.

مبدأ التكلفة: Cost Principle

و هو ينص علي أن قيمة أي أصل من الأصول هو تكلفة ما تم دفعه فيها بالفعل و لذا وجب التفريق بين التكلفة و القيمة المبنيه علي أساس التقييم و التخمين الشخصي كمثال:

في حالة شراء سيارة تاريخية بمبلغ 10000 جنيه مصري و لكن آراء البعض في قيمتها بعد عرضها بصالة العرض مثلا أنعا تساوي 50000 جنيه مصري فهذل التقييم لا يعني أن تكلفتها هي 50000 جنيه.

مبدأ التأكد من صحة المعلومات أو الموضوعية : Objectivity

و هو ينص علي أن العمليات التي يتم تسجيلها هي فقط التي يمكن إثباتها و التحقق من صحتها بالفعل كمثال فاتورة البيع أو الشراء كإثبات لعملية البيع أو الشراء.

مبدأ الإستمرارية Going Concern

ينص علي أن المنشأه هو مشروع تجاري وجد ليستمر أي أن موارد المنشاة و قدراتها المالية توضح إمكانيتها علي الإستمرار متجنبة للإفلاس أو التصفية، حيث أن المعالجه المحاسبية تختلف في حالة الإفلاس أو التصفية عنها بمبدأ الإستمراريه فمثلا في حالة التصفيه تعالج الأصول وفقا لقيمتها السقية و التي تكون أقل من قيمتها الدفتريه.

مبدأ ثبات الوحدة النقدية: Constant Monetary Unit

يفترض هذا المبدأ بأن الوحدة الماليه (العمله) المستخدمة في العمليات الماليه ثابتة بغض النظر عن إختلاف القوة الشرائية.

و هذا هو الجزء النظري...

Accounting for beginners training course...1

noreply@blogger.com (Unknown) — Mon, 25 Jul 2011 08:52:00 +0000

أسس و مباديء المحاسبه

- المفاهيم و المعايير و الأهداف المحاسبية:

o أسس و قواعد المحاسبة العامة و الأساسية و مبادءها و أهدافها.

- السجلات المحاسبية.

o السجلات العامة الإستخدام في المحاسبة و منها دفتر اليومية و الأستاذ و العلاقات بين الدفاتر و السجلات.

- القوائم المالية:

o و هي ما توضح موقف الشركة المالي مثل قائمة الدخل، الميزانية، قائمة التدفقات النقدية.

أولا: المفاهيم و المعايير و الأهداف المحاسبية:

تعريف المحاسبة:

هي النشاط الخدمي المنظم الذي يمكن المنشأة من تحديد و قيلس و تسجيل و تفسير و إبلاغ أنشطتها الإقتصادية عن طريق تتبع نفقات و إيرادات المنشأة و أنشطتها و تصنيفها بشكل يمكن المنشأة من إستخدام هذه الأرقام علي نحو يتيح الإجابة علي أسئلة و إستفسارات معينة تخص الوضع المالي و الضريبي للمنشأة و قد تكون هذه الأسئلة من داخل أو خارج المنشأة.

تعريف الجمعية الأمريكية للمحاسبة (American Accounting Association Year 1966) :

المحاسبة هي عملية تحديد و قياس و تبليغ المعلومات المالية بشكل يمكن مستخدمي هذه المعلومات من صياغة آراء و تشكيل قرارات علي نحو مدروس.

نظرة تاريخية:

يعتبر عالم الرياضيات الإيطالي اوكا باشيولي أب المحاسبة و الذي ألف أول كتاب في المحاسبة عام 1494 ميلاديا.

الدورة المحاسبية البسيطة:

- العملية التجارية ـــ تسجيل قيود اليومية ـــ تبويب في دفتر الأستاذ العام ـــ ميزان المراجعه ــ القوائم المالية.

فروع المحاسبة:

- المحاسبة المالية
ينتج المعلومات المالية المتعلقة بالمنشأة .
- المحاسبة الإدارية:
يوفر المعلومات المناسبة لمساعدة الإدارة .
- محاسبة التكاليف:
هو الفرع الذي يسعى تحديد تكلفت الإنتاج ومساعدة إدارة النشأة .
- المحاسبة الحكومية:
هو الفرع الذي يقوم على تسجيل التصرفات للوحدات الحكومية .في ضوء إطار محدد.
- محاسبة الزكاة والضرائب:
تتناول تجميع المعلومات المالية لأغراض الضرائب أو لتحديد الزكاة :
- المراجعة :
تهدف للتحقق من دقة المعلومات المحاسبية وخاصة الناتج عن المحاسبة المالية .

أهداف المحاسبة:

أهداف عامة:

العمل علي توفير المعلومات الدقيقة لجميع الأطراف سواء داخل أو خارج المنشأة للمساعدة في إتخاذ قرارات مدروسة حول الإستثمار و القروض و الإئتمان...

أهداف محددة:

توفير معلومات عن المنشأة و حقوق ملاكها و مواردها و إلتزاماتها و ذلك عن طريق الميزانية.
توفير معلومات عن دخل المنشأة و ذلك عن طريق قائمة الدخل.
توفير معلومات عن التدفقات النقدية من و إلي المنشأة و ذلك عن طريق قائمة التدفقات النقدية.

International Vendors, applications and partners in EGYPT

noreply@blogger.com (Unknown) — Sun, 24 Jul 2011 09:29:00 +0000

Main International Applications in EGYPT:

- Oracle
Oracle E-Business suite

Some of the Partners:
* CITE
* ARTECH
* NETWORKS VALLEY
* KPMG
* FIJUTSU
* GIZA SYSTEMS

Microsoft
Dynamics (Great Plains, AXAPTA)

Some of the Partners:

- CSS
- NETWORKS VALLEY
- BAYANET
- Right
- BI Technologies
- Mega Com
- EMI
- Link Development

IFS Application

Partner in Egypt:
FUTECH

SCALA
SCALA EGYPT

SAP
Partner...SAP ARABIA

JDEDWARDS...Oracle

Egypt Information Technology Report Q4 2010

noreply@blogger.com (Unknown) — Thu, 21 Jul 2011 09:14:00 +0000

The Egypt Information Technology Report provides industry professionals and strategists, corporate analysts, information technology associations, government departments and regulatory bodies with independent forecasts and competitive intelligence on Egypt's information technology industry.
Market Overview
Egypt's IT spending is expected to increase from US$1.4bn in 2010 to US$2.6bn by 2014. BMI forecasts Egyptian IT market growth will remain below pre-economic crisis levels in 2010. Growth is expected to bounce back in FY2010/11 as the external and public sectors lift the Egyptian economy, but unemployment and the threat of inflation could inhibit spending.
Over BMI's five-year forecast period, Egypt will also benefit from youthful demographics and improving information and communication technology (ICT) infrastructure, despite several constraints and a suboptimal distribution network outside Cairo. The Egyptian market is one of the most resilient in the region, but a steep fall in imports in 2009 provided a warning that the impact of the global slowdown on consumption may not have played out yet.
In 2010, several factors should help IT spending growth recover, including new hardware and software upgrade cycles as well as sales of Microsoft's new Windows 7 operating system. Economic recovery, tenders delayed from 2009 and higher incomes boosted by pay raises for civil servants should help to keep IT sales on an upward trajectory.
Industry Developments
In April 2010 the Bank of Alexandria signed an agreement with the International Finance Corporation (IFC) arm of the World Bank to support Egyptian small and medium-sized enterprise (SME) informatisation. Under the agreement, the Bank of Alexandria will launch a localised and freely available version of the IFC's SME Toolkit web platform in both English and Arabic. The SME Toolkit offers online business management information and other interactive tools and educational resources. Meanwhile, in March 2010, Egypt's Minister for Communications, Information and Technology Tarek Kamel announced the government would launch a new innovation strategy later in 2010. The strategy will mirror initiatives such as the recently established entrepreneurship and innovation centre in Smart Village, as well as the Technology Cluster and Business Park.
The aim behind the strategy is for Egypt to move up the value chain from basic business process outsourcing (BPO) and call centre services. In 2010, the Egyptian government continues to award tenders to raise the levels of IT use in schools and promote computer literacy. In June 2009, the Ministry of Communications and Information Technology (MCIT) announced plans to purchase 10,000 computers to distribute to students and teachers, in what was described as the largest procurement tender by a government body in Egypt. MCIT has since pledged further initiatives to promote the use of technology in education.
Competitive Landscape
In 2010, Microsoft hopes migrations to its Windows 7 operating system, launched in October 2009, will boost its sales in the Egyptian market. Among major Windows 7 migrations completed in 2010 was one carried out by the Banque du Caire at its head offices. The migration was implemented by local IT giant
Raya Integration.
Meanwhile in June 2010, Raya announced that it had implemented a Windows 7 Upgrade Project for Banque du Caire, one of the oldest banks in Egypt. Raya upgraded the bank's desktop operating system on computers in its head office and supplied services including application compatibility testing for the bank's existing applications with Windows 7.
Vendors continue to target computers for schools procurement opportunities. In July 2010, chipmaker AMD announced it was implementing a tender from Egypt's Ministry of Education to deploy computers for schools based on its Phenom II X2 processors and AMD780 chipsets. In 2009, Fujitsu Technology Solutions was the winner in a 10,000-notebook procurement by the MCIT.
Computer Sales
Egypt's computer hardware sales are projected at US$862mn in 2010 and are forecast to reach US$1.6bn in 2014. Computer penetration is forecast to rise from 10% now to 19% in 2014, and annual computer sales could increase to nearly 470,000 by the end of BMI's forecast period.
Egypt's IT market will stay hardware dominated, with spending on PCs sustained by initiatives like the 'Computer For Every Student' and 'PC for Every Home' programmes. Hardware accounted for an estimated 61% of Egypt's IT spending last year. Households are responsible for 20-25% of unit sales, with 1.0-1.5mn households said to possess a computer at present.
Software
Overall spending on software remains rather low, being projected at US$197mn in 2010. The estimated 14% share of total Egyptian IT spending accounted for by software reflects the relative immaturity of Egypt's IT market. However, the domestic software market is expected to grow at a CAGR of 11% over the forecast period until end-2014. Access to credit remains a barrier for smaller Egyptian companies, but initiatives such as that launched by the Bank of Alexandria in April 2010 will help smaller Egyptian companies invest in IT.
One market driver has been a significant fall in software piracy, with the illegal software usage rate, as measured by the Business Software Association, falling a further 1% to 59% in 2008. While large corporations have long understood the business case for deploying technology, SMEs are increasingly beginning to see such investments as important if they are to avoid being overtaken by more techcompetent competitors.
Services
IT services revenues are forecast at US$349mn in 2010, accounting for about 25% of Egypt's total spending on IT. A market CAGR of 14% is projected for the period through 2014. The Egyptian IT services market is dominated by demand from government, finance and telecoms sectors, which account for more than half of total spending.
Vulnerable sectors include construction and real estate. Government spending, the largest segment, is projected to be maintained, or even increased, as a countercyclical stimulus to flagging domestic demand. One key driver is likely to be the continued expansion of Egypt as an international outsourcing destination.
E-Readiness
In 2008, Egypt continued to liberalise the telecoms market by awarding a second national fixed licence. This development, which followed the award of 3G licences to three mobile telecoms service providers in 2007, is likely to drive new opportunities for IT vendors. As well as generating additional spending on IT products and services from the telecoms sector, the spread of internet should provide a boost to the PC market over the next few years.
A similar story could be told about broadband, although cost remains a major barrier to broadband subscription in Egypt. It has been well documented that private broadband subscribers often club together with two or three neighbouring families to get a shared broadband subscription and Wi-Fi router. More competition in the market should hopefully bring prices down and lead to subscriber growth.
Companies Mentioned:

IBM Egypt
Raya Holdings
Oracle
HP
Microsoft

IT MARKET IN EGYPT THROUGH 2009

noreply@blogger.com (Unknown) — Thu, 21 Jul 2011 09:08:00 +0000

IT Market In EGYPT

Overview

The Egypt IT market’s position within the Middle East and Africa (MEA) region is on the rise, withaverage market growth of 16% expected up to 2013. Overall IT market size is projected by BMI toincrease from US$1.2bn in 2008 to around US$2.5bn in 2013, despite a forecast moderation in economicgrowth. While computers remain a luxury item for many, a number of factors should drive growth overthe forecast period, including new oil and gas discoveries, a large young population and governmentinformation and communication technology (ICT) programmes.

Computer penetration should rise from around 10% currently to about 17% in 2013. Advances will beseen in both household and enterprise sectors, despite constraints of low incomes and economicdisparities. In addition, IT infrastructure spending in the oil and gas sector should be boosted by thediscovery of new reserves of both at several sites. The telecoms sector is growing at an unprecedentedrate, and the banking market, led by the Central Bank of Egypt, is also building on earlier ITinstallations.

BMI therefore expects the Egyptian IT market to see relatively strong all-round growth over the forecastperiod. The Nazif administration seems likely to remain committed to promoting IT as part of its overalldevelopment strategy. The government has announced several plans designed to further computerpenetration. In recent speeches, administration officials have also outlined initiatives in areas such as ITtraining and new IT parks such as the one at Maadi, and government support offers a chance for Egypt tocapture a bigger share of the global outsourcing market..

Industry Developments

In August 2008, the Ministry of Communications and IT announced a nationwide version of the‘Computer for Every Home’ initiative. The programme aims to broaden computer and internet usage tonew sections of Egyptian society. First launched on a limited basis in 2002, ‘Computer for Every Home’is being expanded as part of a co-operation with the National Telecom Regulatory Agency (NTRA) tobundle computers with internet services.

Egypt’s e-government initiatives continue in a number of key areas. The Egyptian Minister of State forAdministrative Development has said that some 200 government services will soon be available onlinethrough a new e-government portal. The portal will offer 70 services, in both English and Arabic.According to the Ministry for Administrative Development, more than 20 government agencies currentlyoffer services and licences online.

Another key objective is the government’s drive to develop Egypt as a location for outsourcing andbusiness process outsourcing (BPO) services. In 2007 the government set an ambitious target for thecountry to capture US$1.1bn of the global outsourcing market by 2010, which would be four times the2005 level. A 2008 report from US consulting firm Yankee Group identified Egypt as the Middle Eastcountry most likely to take advantage of the global outsourcing boom.

Competitive Landscape

International vendors have strengthened their position in the fast-growing Egypt PC market. Amongglobal brands, HP has the number one spot, with around 30% of the notebook market. HP recentlycreated a new position of Personal Systems Group (PSG) Manager for Egypt and the Levant countries,based in Cairo. The company plans to roll out new retail stores in Egypt in an attempt to tap into thegrowing retail segment.

With demand for packaged software still growing fairly sedately, vendors are mining opportunities in themost profitable verticals. Leading vendor SAP received a boost in 2008 when it was selected as thestrategic IT provider for a major government ERP implementation programme. For its part, rival Oracleclaims to have served over 1,800 customers and supported over 80 local partners during its 10 years in theEgyptian market.

IBM expanded aggressively in Egypt in 2008, opening a new Global Service Delivery (GSD) centre inCairo, and completing a major tender to build a new state of the art data centre for Telecom Egypt. IBMalso signed an agreement to establish a nanotechnology research centre in Egypt. Meanwhile, Indian giantSatyam is looking to grow its regional consulting and outsourcing businesses by 100% in the next fewyears.

Computer Sales

Egypt’s IT market will stay hardware dominated, with spending on PCs sustained by initiatives like the‘Computer for Every Student’ and ‘PC for Every Home’ programmes. Egypt spent an estimatedUS$736mn of its 2008 IT budget on hardware, equivalent to 62% of IT spending. There is room forconsiderable PC growth, as the current low level of computerisation is low, with penetration estimated ataround 10%, and rising to around 17% by 2013. Some 20-25% of unit sales are accounted for byhouseholds, with almost 1-1.5mn households said to possess a computer at present. Vendors will beparticularly focused on the business sector where only around 10% of 400,000 medium or large-sizedcompanies have computers, according to a recent survey.

Software

Overall spending on software remains rather low, amounting to US$31mn in 2008. The estimated 14%share of the total Egyptian IT spending accounted for by software reflects the relative immaturity ofEgypt’s IT market. However, the domestic software market is expected to grow at a compound annualgrowth rate (CAGR) of around 16% over the forecast period until 2013. One recent driver has been asignificant fall in software piracy, which was down to 60% in 2007 from 63% the previous year,according to the Business Software Association. The progress is due largely to government deals withvendors to provide software for government or education sectors. With more than 50% of the regionalbusiness community comprising of small to medium-sized enterprises (SMEs), this sector is likely toemerge as the main driver of enterprise application spending over the next few years. The entry of newtelecoms service providers should spur spending on OSS and BSS systems as well as applications andservice platforms.

Services

IT services were worth around US$283mn in 2008, accounting for about 24% of Egypt’s total spendingon IT. A market CAGR of 17% is projected for the next period through to 2013. Egypt’s fast-growing ITsector is starting to create demand for larger projects, with larger customers becoming more demanding interms of their IT expectations, particularly in sectors such as banking, which is increasingly looking touse IDC hosting solutions. However, basic support and maintenance services represent around one-thirdof IT services spending. Egypt has started to become something of a hub for international companieswhich offering mobile phone technical service. Nokia recently opened a new regional maintenance centrein Cairo’s Smart Village. LG is also to open a regional technical support centre.

E-Readiness

In 2008 Egypt continued liberalisation of the Telecoms market, with the award of a second national fixedlicence. This development, which followed the award of 3G licences to three mobile telecoms serviceproviders in 2007, is likely to drive new opportunities for IT vendors. As well as generating additionalspending on IT products and services from the telecoms sector, the spread of internet should provide aboost to the PC market over the next few years.

A similar story could be told about broadband, where the number of users is expected to increase to2.6mn by 2013. However, while the rate of internet penetration will reach 27.6% by that year, broadbandpenetration will lag far behind at just 3.1%.

Accounting for beginners

noreply@blogger.com (Unknown) — Thu, 21 Jul 2011 08:51:00 +0000

I am now creating a training course (Simple one) for accounting for beginners, I want your opinions upon your required language... Do you prefer it in English or Arabic Language??

Waiting replies...

Regards

Local ERP Vendors in Egypt

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 12:16:00 +0000

Here by some of the Main Locally Developed ERP Applications Vendors in our Country EGYPT...

Every one can put other vendors and a brief about each if applicable, also can post an opinion or past experience about any vendor included...

DMS (Data Management Systems)

DMS was founded in 1983 with a vision of a global company, capable of offering total software solutions to industries all over the world. As a real global player, DMS offers software solutions complying with international standards and in-line with latest technology developments. DMS plays a major role in four sectors: Healthcare (1) Hospital Management Information System[HMIS] (2) Clinics Management Information System[CMIS] Financial Sector (1) Banking Management Information System[BMIS] (2) Insurance Management Information System[IMIS] (3) Financial Management Information System[FMIS] (4) SUNSystems Manufacturing (1) Industrial Data Management System[IDMS] (2) BPCS (Business Planning & Control System) (3) Main/Tracker (Maintenance Tracking) (4) Axapta (5) MAX+ Tools and Services (1) Services For the development of turnkey projects, training, networking design, Arabization, Documentation and tailored projects. (2) Tools such as Total Archiving System, Accelerator

Products:

HMIS
CMIS
FMIS
IDMS

Alpha Group

http://www.alphags.com/

Products:

Alpha ERP

Microtech

http://www.microtech-eg.com/

For nearly two decades, Microtech, the region،¯s leading enterprise software multi-national company, has provided the software and associated services which enable organizations in managing their business processes, and in obtaining timely and accurate information from their business systems. Microtech،¯s leadership, vision, and commitment to its clients have made it the Middle East،¯s largest enterprise software company, providing software and consulting and support services to enterprise clients throughout the region.

Products:

Infinity ERP.
Motammem.
Cats

Ofis-soft

http://www.ofis-soft.com/

OFIS is a leading total solution provider to Egypt and the Middle East market, Providing a total ERP Solution, Since 1986 we help our customers to construct and improve its IT departments, computer systems and implementing the latest state of the art technology. We are the latest technology provider to be an agent of change for our clients to meet their future business challenges.
OFIS GROUP provides its information technology services to Middle East and Egypt’s most important sectors such as Commercial, Industrial, Retail & Trade, and Construction.
Furthermore, OFIS GROUP is credited for providing solutions for such fields as Large Scale WANs, Multi-services Solutions, Enterprise Software Solutions (Financials, Logistics, Human Recourses, and Manufacturing) as well as special requirements tailored applications

Kadi Arabia

www.kadiarabia.com

Kadi Arabia has been established to enforce businesses in the Middle East with state-of-the art information technologies, to enable them to compete in the tough world of international and national markets.

They created new business applications with the most high standards that is available in the world, but with Middle East flavor.

Kadi applications follow the same standards of the world leading business applications. Yet, it was created by the brains and hands of our team. Our team kept in minds through out the whole system life cycle, the trends, regulations and ethics of the Middle East.

Products:

Kadi ERP
Kadi Light ERP
Kadi CRM
Kadi Real Estate
Kadi POS
Kadi on the Road (Van Sales solution)
Kadi Hand Held Solutions
Kadi Mobile
Kadi on line
Kadi Fleet
Kadi Freight
Kadi Workshop Management
Kadi Work Flow Management
more...

Comsys

http://www.comsyssoftware.com

Comsys is one of the leading Egyptian software companies established in 1984. Its main objective is providing the market with business integrated software to enhance the ability of organizations to generate ad-hoc reports on a timely, accurate and comprehensive basis, thus supporting managers in their decision making process.

Comsys is committed to delivering a distinctive product with full, meaningful, accurate, reliable and available information to help making fact based decisions, and process improvement.

Products:

Ultra

Gala

Optima

Plaza

Agyal

http://www.ajyal.com/en/index.html

Ajyal Information Systems is an Arabian company that specializes in developing, serving, and promoting business management software. Ajyal aspires to improve the efficiency and profitability of businesses in the Middle East through a set of high quality ERP solutions and integrated accounting packages that are designed from the ground up with local business and local users' requirements in mind.

Products

Aswaq ERP

Differences between Process and Discrete Manufacturing in ERP

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 11:44:00 +0000

This is a very basic question for ERP consultants , what is basic difference into two manufacturing operation : discrete manufacturing and process manufacturing . Lets redefined and understand in simple words:

As we know, in ERP prospective manufacturing operation can be broadly classified into two major category:

Flow manufacturing
Discrete manufacturing
Process manufacturing
Discrete manufacturing is distinguished by the production of distinct items that use bills of material and routings to determine costs and lead times.
Examples: Automobile manufacturing, computer manufacturing, dishwasher and washing machine manufacturing, etc .
Typically they follows either a Product, Process or a Combination Layout these layouts can be understood like:
Product Layout - Processes come to the product . typical example are Ship Building, Car Assembly Line, PC's, etc.

Process Layout - Products go to Process areas Typical Example are Cabinets and Casings, Sub-assemblies, Rubber Mixing, etc.

Is normally a Product that is "Built Up" from components or sub-assemblies.

Flow Manufacturing
Flow manufacturing is also called Lean Manufacturing or JIT(Just-In-Time) and uses the principles of demand flow manufacturing to produce product is required, for customer orders, quickly and to meet the demand exactly on-time.
Usually, in order to use Flow a company needs to have production facilities that subscribe to the principals of Lean Manufacturing. It is necessary to design production facilities so that production lines, resources, machines, and labor are making only what is needed for immediate customer orders.

Process manufacturing is distinguished by a production approach that has minimal interruptions in actual processing in any one production run, or between production runs of similar products. This approach produces multiple unique products in relatively small batches flowing through different production operations throughout the factory.

T
hey typically follows a Process Layout.

They are normally producing a Product that is "Homogeneous" and equally divided for the convenience of packaging.
Typical examples are Food, pharmaceutical and other batched-based manufacturers such as refineries, wineries, etc .
What makes process manufacturing different from discrete?
Process manufacturing uses formulations or recipes. A discrete manufacturer uses Bills of Materials (BOMs). A discrete manufacturer assembles along a routing, whereas a process manufacturer blends in a batch.Apart from these other difference with other factors are summurized as:

Which come under which category ?

Key Issues for ERP In Process Manufacturing

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 11:26:00 +0000

ERP Requirements for Process Manufacturing / Industry...

Specialised and diverse functional requirements place significant demands on the ERP systems which support process industries and in many cases act as a barrier, preventing ERP vendors entering the process industry market for ERP systems. This barrier to entry is compounded by the fact that the process manufacturing sector is a relatively small market compared to markets such as discrete manufacturing, retail and professional services.
Process manufacturing is the branch of manufacturing that is associated with formulas and recipes, and can be contrasted with discrete manufacturing, which is concerned with bills of material and routings. The easiest way to understand the definition of process manufacturing is to recognise that, once an output is produced by a process, it cannot be converted back into its basic components. In other words, "once you put it together, you cannot take it apart".

Process manufacturing is common in the food, beverage, chemical, pharmaceutical, biotechnology, oil, metals, textiles, paper and printing industries. The differences between process and discrete manufacturing are more than just terminology; they are distinctly different manufacturing approaches.

In process industries, products are always produced in batches, the sizes of which can vary greatly. In some situations the plant is set up to continuously produce a single product. In other situations the plant is flexible, and can be set up to produce a campaign of one product before being changed over to produce a campaign of another product.

Process manufacturing can often involve co-products and by-products being produced as a consequence of producing the main product. Waste can also be produced which will need to be recycled or disposed of in an environmentally safe way.

In some process industries, for example meat and poultry processing, inverted bills of materials are used to represent how the carcass is broken down into the individual consumer products which you find on the supermarket shelf. Lot traceability and lot expiry are also key requirements in many process industries.

All of these specialised requirements place significant demands on the ERP systems which support process industries and in many cases act as a barrier, preventing ERP vendors entering the process industry market for ERP systems. This barrier to entry is compounded by the fact that the process manufacturing sector is a relatively small market compared to markets such as discrete manufacturing, retail and professional services.

The small size of the market reflects the small number of quality ERP software solutions available to process manufacturers, compared with discrete manufacturing, retail and professional services organisations, which have hundreds of software solutions, from entry level through to tier one.

In summary, the process manufacturing industry has four key issues which keep ERP vendors away from the market:

It is a relatively small market compared to other industries.
The unique requirements of the industry are such that discrete manufacturing software will not provide an adequate solution, even with customisations.
It is a highly specialised industry, requiring specific skills and knowledge to develop viable solutions.
Within process manufacturing there are many specialised vertical markets, so the ERP software needs to be broad as well as deep

ERP In Process Manufacturing

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 11:20:00 +0000

Manufacturers in process related industries including chemical, food and beverage, and pharmaceutical, share similar pressures faced by all manufacturers today in balancing stakeholders' expectations of growth against the need to respond to increasingly demanding customers. Yet rigid regulations present additional challenges to growth and customer service, along with the increased influence of large customers, the need to work in a multi-channel environment, and increased global competition. Together these challenges converge, requiring tight control over manufacturing, back office and front office processes alike, placing additional requirements on Enterprise Resource Planning (ERP) solutions. Manufacturers recognize this need in evaluating ERP, but often stop short of reaping the full benefits of the same features that drive their selections.

ERP For Chemicals Industry

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 11:10:00 +0000

Important Modules in an ERP for Chemical Industry

Formulation And Lab - ERP for chemical industry provides comprehensive formulation management with version tracking and rollback capabilities.

Formulas are scalable and materials can be measured in any defined unit.

Inventory Management - It helps defines raw materials, work-in-process, and finished goods in terms of any unit of measure with automatic conversion from one unit to another.

Production -It supports the simultaneous launch of a series of production projects for all components within a batch. You can size a batch based upon a finished weight or volume, or on the availability of component materials.

Raw Materials are issued while the finished goods are posted in real-time on batch closure.

Compliance - It eases the complexity of compliance reporting. Material Safety Data Sheets can be entirely automated. All standard processes are documented, and all operations and results are tracked and logged to support your detailed reporting requirements.

Serial/Lot Tracking -It provides complete traceability you can follow an item from incoming raw material through multiple bins to the finished good sent to a specific customer.

Purchasing And Order Management - It supports the entire purchasing process, from securing quotations to receiving and issuing vouchers for materials, to updating inventories. It can allow you to enter Sales Orders, ship from finished goods, generate an invoice and transfer a transaction to Accounts Receivable.

Costing -An ERP system has complete costing capabilities, from labor and material costs through overheads burden, all properly reflected in finished goods.

Master Production Scheduling & Materials Requirement Planning

It provides the versatility of planning materials and resources across an extended timeline. MPS transform your business plan into an efficient product-manufacturing schedule; while MRP integrally plans raw material requirements to meet commitments.

Decision Support System -The Dashboards can provides the top and middle management the ability they require to make right decisions efficiently

A well implemented ERP system will help a chemical company Improve the Ability to Achieve Operational Excellence as it provides the visibility you need to better understand the relationships among orders, production, inventory and distribution. You can expect to increase margins from improved utilization, improved customer service and fewer lost sales; reduce costs by lowering operating and raw material expenses; and cut inventories by reducing raw materials, intermediates and finished products. It also helps them respond Faster to Opportunities and Disruptions and empowers you to quickly address any situation with the best course of action

The Beginning of ERP

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 11:04:00 +0000

ERP began with 5 IBM engineers from Manheim, Germany , working nights and weekends on the next big thing in software: ERP, Enterprise Resource Planning. The year was 1972, and the business software world was a spaghetti of systems, vendors and technologies. Departments could not communicate with each other because their software systems spoke different languages. Babel tower of custom applications.

SAP was about to change everything.

They called the company Systemanalyse und Programmentwicklung(“System Analysis and Program Development”) and incorporated in April of 1972. They had their first customer that year (probably the shortest sales cycle for SAP ever!!), ICI, which is still an SAP customer, 35 years later.
At that time ,MRP software was becoming widely regarded as a key to success in efficient manufacturing operations. Accounting software was around for more than a decade, dominated by solutions from IBM. Integrating the two was (and still is) a nightmare.

In 1973, SAP was ahead of everyone else in the integrated business applications industry, releasing R/1. In 1979 it will release the R/2 ERP application.

Then Competition...

Meanwhile, across the Atlantic, 3 accounting firm employees – Jack Thompson, Dan Gregory, and Ed McVaney, realizing how appealing a complete business management software would be to their customers, started J.D. Edwards. The year was 1977, five years after SAP released R/1. JD Edwards initially targeted small and medium business, building their solution to run on IBM hardware.

Earlier, in 1975, Laswon software, founded by Richard Lawson, Bill Lawson, and John Cerullo, begins building their own ERP solution.

Back in 1977, a young charismatic former Ampex employee, who wrote a database application for the CIA, by the name of Larry Ellison, started his own company – Software Development Laboratories (SDL). No-holds-bar Ellison would later change the competitive landscape of the entire ERP industry.
A year later , Jan Baan, a dutch carpenter and business consultant, starts a financial consulting company. One of his early customers pays him with a computer, and Baan starts building custom software for his customers. He would later hire several programmers and develop a comprehensive business application suite, targeted at small and medium businesses.

In 1987, Oracle, formerly SDL, starts building business management applications. Oracle was already selling its database software to a huge customer base, and providing business applications that would utilize its customer base and database technology, made a lot of sense. The exponential growth in demand for database software that can handle ever increasing amounts of data, made Oracle a rich company. A lot of that cash would later be used by Oracle to slowly digesting its competitors. That year, though, it acquired a small company that created project management software. In 1989, it sold its first manufacturing solution.

Another successful ERP vendor to start late, but still gain traction is Peoplesoft, founded in 1987 out of Walnut Creek, California. They initially focused on Hr solutions, gradually becoming a complete ERP solution.

The 80’s and 90’s were booming for ERP solutions. Market size grew millions of dollars to Billions of dollars annualy . SAP wast best positioned as the clear leader, releasing the most successful ERP solution to date – SAP R3, generating 1.7B DM out of a total revenue of 2.7B DM. J.D. Edwards maintained an annual growth rate of 54% from 1977 to 1994, with revenue of 240M$ that year alone. By 1995,Baan has about 1,800 customers and 1,000 employees. Oracle continued to develop its own ERP solution, Oracle E-business suite, and strong sales of its database software allowed for rapid expansion through small acquisitions.

Challenges

But not everything was perfect for the ERP industry. ERP quickly began to be viewed as an expensive, complicated, requiring too many resources to maintain properly. ERP implementation took longer than expected and project budgets were never met. Many companies started questioning the whole concept of ERP. Several high profile failures made things worse for some of the smaller vendors.

The Consolidation And Transformation Of ERP

Year 2000 signals the beginning of a long consolidation process in the ERP industry. Oracle’s uncontrolled shopping spree (over 50 acquisitions) included its largest competitors (outside of SAP) J.D. Edwards and Peoplesoft. Microsoft entered the arena with equations of smaller ERP vendors Naivioins, Great Plains and others. Infor picks up the remaining of Baan and Mapics.
Later into the decade, two disruptive business and technology models are about to completely transform ERP:open source ERP solutions become an alternative to proprietary ERP, focusing on small medium business, and software as a service, offering complete ERP functionality over the Internet, is considered as the preferred model for business applications for the huge, yet untapped, SME business applications market.

ERP History (Origin)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 11:00:00 +0000

The History of Enterprise Resources Planning

Origin of "Enterprise Resources Planning"

In 1990 Gartner Group first employed the acronym ERP as an extension of material requirements planning (MRP), later manufacturing resource planning and computer-integrated manufacturing. Without supplanting these terms, ERP came to represent a larger whole, reflecting the evolution of application integration beyond manufacturing. Not all ERP packages were developed from a manufacturing core. Vendors variously began with accounting, maintenance and human resources. By the mid–1990s ERP systems addressed all core functions of an enterprise. Beyond corporations, governments and non–profit organizations also began to employ ERP systems

The Expansion

ERP systems experienced rapid growth in the 1990s because the year 2000 problem and introduction of the Euro disrupted legacy systems. Many companies took this opportunity to replace such systems with ERP. This rapid growth in sales was followed by a slump in 1999 after these issues had been addressed.

ERP systems initially focused on automating back office functions that did not directly affect customers and the general public. Front office functions such as customer relationship management (CRM) dealt directly with customers, or e–business systems such as e–commerce, e–government, e–telecom, and e–finance, or supplier relationship management (SRM) became integrated later, when the Internet simplified communicating with external parties.

"ERP II" was coined in the early 2000s. It describes web–based software that allows both employees and partners (such as suppliers and customers) real–time access to the systems. "Enterprise application suite" is an alternate name for such systems.

Selection Of ERP Application... Questions to Ask...(6)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 10:17:00 +0000

Part (6) – Selection Process

1. Create a “Selection Team,” and communicate why (Section 2) a new
accounting/resource planning application is being sought. Identify a “Key
Contact” who will gather information and communicate it among the team
members – most, if not all of who will serve as key decision makers.

2. Have the Key Contact become thoroughly knowledgeable about your
organization’s internal business needs. Create a budget (loose benchmarks
include: total software and implementation costs equate roughly to 0.5% of total
revenue; implementation, customizations, and training usually equate with 1 to
1.5 times software costs, depending on the size and type of organization, and the
scope of the implementation.)

3. Have the Key Contact become knowledgeable about potential software solutions
(applications) and their abilities to meet the needs identified in Section 3. (Do
this by reviewing web sites of both the software vendors and local resellers. Also
order information from local resellers – those with whom you will be working.)

4. Create a matrix that identifies how each application will solve the most critical
business needs.

5. Eliminate those applications that obviously won’t meet your needs. (Done by the
Selection Team or Key Contact.)

6. Invite representatives of the remaining applications (2-4) to present their solutions
to the Selection Team. (Provide as much detail as possible beforehand so they
can model transactions and business processes during their demonstrations. This
will offer a clearer picture and expedite decision-making.)

7. Demonstration: Evaluate potential solutions first- hand based on the criteria set out
in Sections 3, 4, and 5. Also evaluate the resellers you may be working with dayto-
day – ultimately they may be the distinguishing factor on determining success.
(see Attachment 1) Additionally, have them communicate their implementation
process –methodology. Therein you will find points of distinction from other
resellers. It will also provide an idea of how they intend to manage risk,
communicate, and achieve success. Finally, consider the questions asked. Are
they sincere and insightful, or is much of their time spent on selling themselves?

8. Not Recommended: evaluating software on your own. While this is tempting,
engaging in this activity may result in selecting the software most preferred by the
Key Contact, or the software that is most intuitive or familiar. These qualities do
not equate with the best solution for the organization. With accounting and
enterprise applications the total solution must remain the focus, and at this stage,
only the reseller can effectively communicate this to your organization. If they
cannot, then another firm must be considered.

9. Determine the top 1 or 2 providers. Invite them to submit a proposal with time
frames, cost estimates, and resources (people) they will devo te to the project.
(Don’t fall for a bait and switch – selling a highly qualified professional and
having them substituted with one that is less qualified. Know up- front who will
be working with your company.) Check the Reseller’s references in your
industry.

10. Have the Selection Team evaluate the proposals. If necessary, clarify, negotiate,
and modify. Make a decision involving all key decision makers. Identify a start
date.

Selection Of ERP Application... Questions to Ask...(5)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 10:15:00 +0000

Part (5) – Performance Measurement/ROI (Return On Investment)

1. What metrics have been created to indicate a successful implementation?
2. Similarly, how will the return on investment be measured?
3. What is success, and what do you feel are the critical success factors to achieve it?

Selection Of ERP Application... Questions to Ask...(4)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 10:14:00 +0000

Part (4) – The Infrastructure

1. What network platform are we running?
2. Is remote access important?
3. Is web-based ordering important?
4. Is EDI (electronic data interface) important?

Selection Of ERP Application... Questions to Ask...(3)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 10:13:00 +0000

Part (3) – What to think of/Consider When Selecting a New ERP Application

1. Does your company have what you think are unique business processes or
accounting procedures likely requiring customization/modifications? If so, in what areas do
they reside?
2. Do you want a new application to support existing business processes or do you
want to do business in a new way?
3. What technology is the prospective application built on? Is it enduring, and
compatible with other applications?

4. What are the specific needs, if any, in the following areas:
1) Accounting (General)
2) Accounts Payable
3) Accounts Receivable
4) Administration (HR, Payroll, Facilities, etc.)
5) Auditing
6) Bill of Materials
7) Budgeting & Planning
8) Cash Management
9) Customer Service
10) Executive/Management Information
11) Fixed Asset Management
12) Foreign Currencies
13) Fund Accounting
14) General Ledger
15) Information Systems
16) Inventory Control
17) Job Costing
18) Material Resource Planning
19) Order Entry
20) Payroll
21) Point of Sale
22) Project Management
23) Purchasing

24) Receiving
25) Reporting/Report Writer
26) Returns
27) Sales
28) Shipping
29) Tax Preparation
30) Time & Expense Billing
31) Warehouse Management
32) Work Orders
33) Other
34) Manufacturing
35) Quality Management
36) Maintenance

Selection Of ERP Application... Questions to Ask...(2)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 10:09:00 +0000

Part (2) – Initial Business requirements Assessment

1. Why is a new accounting or enterprise application being sought?
2. What critical issues are not being addressed in the current system that you’d like
addressed in the new system?
3. What is the name and version number of the application your company is running
currently?
4. How long has your company been running this application?

5. Is your company current on the maintenance agreement?
6. If not, why not? Was it a strategic decision or financial decision?
7. What outside firm assisted with the implementation, and are they still supporting
your company?
8. If you have support, is it local or remote?
9. How many users on the application (the total number of people accessing the
application)?
10. Has there been recent turnover of “power-users” – those who have historically
administered the application, or have been recognized and knowledgeable
authorities on its use?
11. Does your company have an approved budget for a new application and its
implementation? If so, what is the estimated range.
12. Is there a time line to 1) select a new application, and 2) to go- live with it?
13. Has an RFP (Request for Proposal) been created? (This is not a suggestion an
RFP is necessary. In fact, the contrary may be true.) If so, when and by whom?

Selection Of ERP Application... Questions to Ask...(1)

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 10:06:00 +0000

Part (1) – The Company Overview (to be used when speaking with suppliers, vendors, Consultants and Value Added Re sellers (VARs))

1. Type of business/industry/field?
2. Number of years experience in business/business specific field?
3. Annual turnover?
4. Number of employees/technical staff/Operation/other?
5. Number of locations/Branches/Representative Offices?
6. Names and roles of those deciding on the new application?

ERP FAQ...1

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 09:53:00 +0000

Here by I will present some important Q&A about most important topics concerning ERP... And any one who wants to add some questions and in need for answers please feel free to post it.

Good luck...

How long will an ERP project take? ERP Project Estimated Period

Companies that install ERP do not have an easy time of it. Don't be fooled when ERP vendors tell you about a three or six month average implementation time. Those short (that's right, six months is short) implementations all have a catch of one kind or another: The company was small, or the implementation was limited to a small area of the company, or the company used only the financial pieces of the ERP system (in which case the ERP system is nothing more than a very expensive accounting system). To do ERP right, the ways you do business will need to change and the ways people do their jobs will need to change too. And that kind of change doesn't come without pain. Unless, of course, your ways of doing business are working extremely well (orders all shipped on time, productivity higher than all your competitors, customers completely satisfied), in which case there is no reason to even consider ERP.

The important thing is not to focus on how long it will take—real transformational ERP efforts usually run between one and three years, on average—but rather to understand why you need it and how you will use it to improve your business.

Will ERP fit the ways I do business?

It's critical for companies to figure out if their ways of doing business will fit within a standard ERP package before the checks are signed and the implementation begins. The most common reason that companies walk away from multimillion-dollar ERP projects is that they discover the software does not support one of their important business processes. At that point there are two things they can do: They can change the business process to accommodate the software, which will mean deep changes in long-established ways of doing business (that often provide competitive advantage) and shake up important people's roles and responsibilities (something that few companies have the stomach for). Or they can modify the software to fit the process, which will slow down the project, introduce dangerous bugs into the system and make upgrading the software to the ERP vendor's next release excruciatingly difficult because the customizations will need to be torn apart and rewritten to fit with the new version.

Needless to say, the move to ERP is a project of breathtaking scope, and the price tags on the front end are enough to make the most placid CFO a little twitchy. In addition to budgeting for software costs, financial executives should plan to write checks to cover consulting, process rework, integration testing and a long laundry list of other expenses before the benefits of ERP start to manifest themselves. Underestimating the price of teaching users their new job processes can lead to a rude shock down the line, and so can failure to consider data warehouse integration requirements and the cost of extra software to duplicate the old report formats. A few oversights in the budgeting and planning stage can send ERP costs spiraling out of control faster than oversights in planning almost any other information system undertaking.

What does ERP really cost?

Meta Group recently did a study looking at the total cost of ownership (TCO) of ERP, including hardware, software, professional services and internal staff costs. The TCO numbers include getting the software installed and the two years afterward, which is when the real costs of maintaining, upgrading and optimizing the system for your business are felt. Among the 63 companies surveyed—including small, medium and large companies in a range of industries—the average TCO was $15 million (the highest was $300 million and lowest was $400,000). While it's hard to draw a solid number from that kind of range of companies and ERP efforts, Meta came up with one statistic that proves that ERP is expensive no matter what kind of company is using it. The TCO for a "heads-down" user over that period was a staggering $53,320.

When will I get payback from ERP—and how much will it be?

Don't expect to revolutionize your business with ERP. It is a navel-gazing exercise that focuses on optimizing the way things are done internally rather than with customers, suppliers or partners. Yet the navel gazing has a pretty good payback if you're willing to wait for it—a Meta Group study of 63 companies found that it took eight months after the new system was in (31 months total) to see any benefits. But the median annual savings from the new ERP system were $1.6 million.

What are the hidden costs of ERP?

Although different companies will find different land mines in the budgeting process, those who have implemented ERP packages agree that certain costs are more commonly overlooked or underestimated than others. Armed with insights from across the business, ERP pros vote the following areas as most likely to result in budget overrun.

Training

Training is the near-unanimous choice of experienced ERP implementers as the most underestimated budget item. Training expenses are high because workers almost invariably have to learn a new set of processes, not just a new software interface. Worse, outside training companies may not be able to help you. They are focused on telling people how to use software, not on educating people about the particular ways you do business. Prepare to develop a curriculum yourself that identifies and explains the different business processes that will be affected by the ERP system.

One enterprising CIO hired staff from a local business school to help him develop and teach the ERP business-training course to employees. Remember that with ERP, finance people will be using the same software as warehouse people and they will both be entering information that affects the other. To do this accurately, they have to have a much broader understanding of how others in the company do their jobs than they did before ERP came along. Ultimately, it will be up to your IT and businesspeople to provide that training. So take whatever you have budgeted for ERP training and double or triple it up front. It will be the best ERP investment you ever make.

Integration and testing

Testing the links between ERP packages and other corporate software links that have to be built on a case-by-case basis is another often-underestimated cost. A typical manufacturing company may have add-on applications from the major—e-commerce and supply chain—to the minor—sales tax computation and bar coding. All require integration links to ERP. If you can buy add-ons from the ERP vendor that are pre-integrated, you're better off. If you need to build the links yourself, expect things to get ugly. As with training, testing ERP integration has to be done from a process-oriented perspective. Veterans recommend that instead of plugging in dummy data and moving it from one application to the next, run a real purchase order through the system, from order entry through shipping and receipt of payment—the whole order-to-cash banana—preferably with the participation of the employees who will eventually do those jobs.

Customization

Add-ons are only the beginning of the integration costs of ERP. Much more costly, and something to be avoided if at all possible, is actual customization of the core ERP software itself. This happens when the ERP software can't handle one of your business processes and you decide to mess with the software to make it do what you want. You're playing with fire. The customizations can affect every module of the ERP system because they are all so tightly linked together. Upgrading the ERP package—no walk in the park under the best of circumstances—becomes a nightmare because you'll have to do the customization all over again in the new version. Maybe it will work, maybe it won't. No matter what, the vendor will not be there to support you. You will have to hire extra staffers to do the customization work, and keep them on for good to maintain it.

Data conversion

It costs money to move corporate information, such as customer and supplier records, product design data and the like, from old systems to new ERP homes. Although few CIOs will admit it, most data in most legacy systems is of little use. Companies often deny their data is dirty until they actually have to move it to the new client/server setups that popular ERP packages require. Consequently, those companies are more likely to underestimate the cost of the move. But even clean data may demand some overhaul to match process modifications necessitated—or inspired—by the ERP implementation.

Data analysis

Often, the data from the ERP system must be combined with data from external systems for analysis purposes. Users with heavy analysis needs should include the cost of a data warehouse in the ERP budget—and they should expect to do quite a bit of work to make it run smoothly. Users are in a pickle here: Refreshing all the ERP data every day in a big corporate data warehouse is difficult, and ERP systems do a poor job of indicating which information has changed from day to day, making selective warehouse updates tough. One expensive solution is custom programming. The upshot is that the wise will check all their data analysis needs before signing off on the budget.

Consultants ad infinitum

When users fail to plan for disengagement, consulting fees run wild. To avoid this, companies should identify objectives for which its consulting partners must aim when training internal staff. Include metrics in the consultants' contract; for example, a specific number of the user company's staff should be able to pass a project-management leadership test—similar to what Big Five consultants have to pass to lead an ERP engagement.

Replacing your best and brightest

It is accepted wisdom that ERP success depends on staffing the project with the best and brightest from the business and IS divisions. The software is too complex and the business changes too dramatic to trust the project to just anyone. The bad news is a company must be prepared to replace many of those people when the project is over. Though the ERP market is not as hot as it once was, consultancies and other companies that have lost their best people will be hounding yours with higher salaries and bonus offers than you can afford—or that your HR policies permit. Huddle with HR early on to develop a retention bonus program and create new salary strata for ERP veterans. If you let them go, you'll wind up hiring them—or someone like them—back as consultants for twice what you paid them in salaries.

Implementation teams can never stop

Most companies intend to treat their ERP implementation as they would any other software project. Once the software is installed, they figure the team will be scuttled and everyone will go back to his or her day job. But after ERP, you can't go home again. The implementers are too valuable. Because they have worked intimately with ERP, they know more about the sales process than the salespeople and more about the manufacturing process than the manufacturing people. Companies can't afford to send their project people back into the business because there's so much to do after the ERP software is installed. Just writing reports to pull information out of the new ERP system will keep the project team busy for a year at least. And it is in analysis—and, one hopes, insight—that companies make their money back on an ERP implementation. Unfortunately, few IS departments plan for the frenzy of post-ERP installation activity, and fewer still build it into their budgets when they start their ERP projects. Many are forced to beg for more money and staff immediately after the go-live date, long before the ERP project has demonstrated any benefit.

Waiting for ROI

One of the most misleading legacies of traditional software project management is that the company expects to gain value from the application as soon as it is installed, while the project team expects a break and maybe a pat on the back. Neither expectation applies to ERP. Most of the systems don't reveal their value until after companies have had them running for some time and can concentrate on making improvements in the business processes that are affected by the system. And the project team is not going to be rewarded until their efforts pay off.

Post-ERP depression

ERP systems often wreak cause havoc in the companies that install them. In a recent Deloitte Consulting survey of 64 Fortune 500 companies, one in four admitted that they suffered a drop in performance when their ERP system went live. The true percentage is undoubtedly much higher. The most common reason for the performance problems is that everything looks and works differently from the way it did before. When people can't do their jobs in the familiar way and haven't yet mastered the new way, they panic, and the business goes into spasms.

Why do ERP projects fail so often?

At its simplest level, ERP is a set of best practices for performing different duties in your company, including finance, manufacturing and the warehouse. To get the most from the software, you have to get people inside your company to adopt the work methods outlined in the software. If the people in the different departments that will use ERP don't agree that the work methods embedded in the software are better than the ones they currently use, they will resist using the software or will want IT to change the software to match the ways they currently do things. This is where ERP projects break down. Political fights break out over how—or even whether—the software will be installed. IT gets bogged down in long, expensive customization efforts to modify the ERP software to fit with powerful business barons' wishes. Customizations make the software more unstable and harder to maintain when it finally does come to life. The horror stories you hear in the press about ERP can usually be traced to the changes the company made in the core ERP software to fit its own work methods. Because ERP covers so much of what a business does, a failure in the software can bring a company to a halt, literally.

But IT can fix the bugs pretty quickly in most cases, and besides, few big companies can avoid customizing ERP in some fashion—every business is different and is bound to have unique work methods that a vendor cannot account for when developing its software. The mistake companies make is assuming that changing people's habits will be easier than customizing the software. It's not. Getting people inside your company to use the software to improve the ways they do their jobs is by far the harder challenge. If your company is resistant to change, then your ERP project is more likely to fail.

How do I configure ERP software?

Even if a company installs ERP software for the so-called right reasons and everyone can agree on the optimal definition of a customer, the inherent difficulties of implementing something as complex as ERP is like, well, teaching an elephant to do the hootchy-kootchy. The packages are built from database tables, thousands of them, that IS programmers and end users must set to match their business processes; each table has a decision "switch" that leads the software down one decision path or another. By presenting only one way for the company to do each task—say, run the payroll or close the books—a company's individual operating units and far-flung divisions are integrated under one system. But figuring out precisely how to set all the switches in the tables requires a deep understanding of the existing processes being used to operate the business. As the table settings are decided, these business processes are reengineered, ERP's way. Most ERP systems are not shipped as a shell system in which customers must determine at the minutia level how all the functional procedures should be set, making thousands of decisions that affect how their system behaves in line with their own business activities. Most ERP systems are preconfigured, allowing just hundreds—rather than thousands—of procedural settings to be made by the customer.

How do companies organize their ERP projects?

Based on our observations, there are three commonly used ways of installing ERP.

The Big Bang—In this, the most ambitious and difficult of approaches to ERP implementation, companies cast off all their legacy systems at once and install a single ERP system across the entire company. Though this method dominated early ERP implementations, few companies dare to attempt it anymore because it calls for the entire company to mobilize and change at once. Most of the ERP implementation horror stories from the late '90s warn us about companies that used this strategy.Getting everyone to cooperate and accept a new software system at the same time is a tremendous effort, largely because the new system will not have any advocates. No one within the company has any experience using it, so no one is sure whether it will work. Also, ERP inevitably involves compromises. Many departments have computer systems that have been honed to match the ways they work. In most cases, ERP offers neither the range of functionality nor the comfort of familiarity that a custom legacy system can offer. In many cases, the speed of the new system may suffer because it is serving the entire company rather than a single department. ERP implementation requires a direct mandate from the CEO.

Franchising strategy—This approach suits large or diverse companies that do not share many common processes across business units. Independent ERP systems are installed in each unit, while linking common processes, such as financial bookkeeping, across the enterprise. This has emerged as the most common way of implementing ERP. In most cases, the business units each have their own "instances" of ERP—that is, a separate system and database. The systems link together only to share the information necessary for the corporation to get a performance big picture across all the business units (business unit revenues, for example), or for processes that don't vary much from business unit to business unit (perhaps HR benefits). Usually, these implementations begin with a demonstration or pilot installation in a particularly open-minded and patient business unit where the core business of the corporation will not be disrupted if something goes wrong. Once the project team gets the system up and running and works out all the bugs, the team begins selling other units on ERP, using the first implementation as a kind of in-house customer reference. Plan for this strategy to take a long time.

Slam dunk—ERP dictates the process design in this method, where the focus is on just a few key processes, such as those contained in an ERP system's financial module. The slam dunk is generally for smaller companies expecting to grow into ERP. The goal here is to get ERP up and running quickly and to ditch the fancy reengineering in favor of the ERP system's "canned" processes. Few companies that have approached ERP this way can claim much payback from the new system. Most use it as an infrastructure to support more diligent installation efforts down the road. Yet many discover that a slammed-in ERP system is little better than a legacy system because it doesn't force employees to change any of their old habits. In fact, doing the hard work of process reengineering after the system is in can be more challenging than if there had been no system at all because at that point few people in the company will have felt much benefit.

How does ERP fit with e-commerce?

ERP vendors were not prepared for the onslaught of e-commerce. ERP is complex and not intended for public consumption. It assumes that the only people handling order information will be your employees, who are highly trained and comfortable with the tech jargon embedded in the software. But now customers and suppliers are demanding access to the same information your employees get through the ERP system—things like order status, inventory levels and invoice reconciliation—except they want to get all this information simply, without all the ERP software jargon, through your website.

E-commerce means IT departments need to build two new channels of access in to ERP systems—one for customers (otherwise known as business-to-consumer) and one for suppliers and partners (business-to-business). These two audiences want two different types of information from your ERP system. Consumers want order status and billing information, and suppliers and partners want just about everything else.

Traditional ERP vendors are having a hard time building the links between the Web and their software, though they certainly all realize that they must do it and have been hard at work at it for years. The bottom line, however, is that companies with e-commerce ambitions face a lot of hard integration work to make their ERP systems available over the Web. For those companies that were smart—or lucky—enough to have bought their ERP systems from a vendor experienced in developing e-commerce wares, adding easily integrated applications from that same vendor can be a money-saving option. For those companies whose ERP systems came from vendors that are less experienced with e-commerce development, the best—and possibly only—option might be to have a combination of internal staff and consultants hack through a custom integration.

But no matter what the details are, solving the difficult problem of integrating ERP and e-commerce requires careful planning, which is key to getting integration off on the right track.

One of the most difficult aspects of ERP and e-commerce integration is that the Internet never stops. ERP applications are big and complex and require maintenance. The choice is stark if ERP is linked directly to the Web—take down your ERP system for maintenance and you take down your website. Most e-commerce veterans will build flexibility into the ERP and e-commerce links so that they can keep the new e-commerce applications running on the Web while they shut down ERP for upgrades and fixes.

The difficulty of getting ERP and e-commerce applications to work together—not to mention the other applications that demand ERP information such as supply chain and CRM software—has led companies to consider software known alternately as middleware and EAI software. These applications act as software translators that take information from ERP and convert it into a format that e-commerce and other applications can understand. Middleware has improved dramatically in recent years, and though it is difficult to sell and prove ROI on the software with business leaders—it is invisible to computer users—it can help solve many of the biggest integration woes that plague IT these days.

WHAT DOES ERP INTEGRATES?

noreply@blogger.com (Unknown) — Tue, 19 Jul 2011 09:45:00 +0000

There are many components of an environment that ERP Integrates.

DATABASES:

Databases hold every single piece of electronic information for a company. When companies have several different databases it hard for those databases to share information. When a ERP brings every piece of information into one central database, it then becomes easy to share that information.

APPLICATIONS:

ERP attempts to bring all your current applications functions into one main system. No more having several application for various tasks need to perform. ERP will bring the all those into one system that will perform the same tasks and functions as before, but into looking to streamline and improve the way those older applications performed.

PEOPLE:

Over the most important integration that ERP provides is its ability to integrate people together. It joins people from different departments, divisions and countries with each other. People interaction is sometime the most important part of ERP. It allows for business to become personal and not just data flowing through systems.