Establishment of SAP on the market of company management software

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Establishment of SAP on the market of company management software

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Abstract

An ERP (Enterprise Resource Planning) is modular and integrated software used to manage key business processes of an organization (sales and distribution, finance, production, procurement, human resources). It has two basic components: the database (shared) and modules (applications). Without ERP, there is little integration between operational systems, and each service has its own database (software) isolated from the others. The integration of business processes means that they are interconnected; and it is the ERP that can make this linking possible.

Historically, the notion of systems integration emerged in the 1960s with automated replenishment system. It was followed by the development of MRP (Material Requirement Planning) in the 1970s, the MRP II (Manufacturing Resource Planning) in the 1980s and operational in the 1990s. The ERP has redefined the MRP for the tertiary sector.

SAP is the world's leading provider of software for business management and is present in 120 countries, just ahead of Oracle. All software combined worldwide, SAP is in third place in terms of sales, noting that its turnover in 2006 amounted to 9.6 billion euros and has been steadily increasing.

Tags : Enterprise Resource Planning, Material Requirement Planning, Manufacturing Resource Planning

Introduction
The origins of the financial crisis: explanations
1. Allocation of risky "subprime" mortgages
2. Securitization of bad loans
3. Market liquidity
IFRS
1. Traditional accounting models
2. International standardization: is fair value "scapegoat" of the financial crisis?
What is the future for fair value?
1. Criticism of the IASB: a lack of anticipation of the adverse effects
2. Reforms in fair value

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[...] SAP can be considered as a digital representation of the real business: different versions are offered according to company size (small, GE). SAP is not located within SMEs (Small and Medium Enterprises) because of the often large amount of the invoice. But this amount, for an ERP depends on the number of login, training, assistance in the implementation of ERP . SAP versions now adapt to SMEs, thus exploiting a new market. SAP is much more entrenched in the GE (Large Enterprises) who have higher financial means. [...]

[...] This has the effect of limiting the depth of the management process. Note that the ratio of time / cost tends to "discourage" and "disarm" the listener with no or little time and whose tools are not necessarily suited to analyzing ERP (see technical "drill down "with statistics and probability). To simplify this complexity, there are three types of actors: ¬ Statutory auditors: either they take care of themselves checking PGI entering checks required for certification (rare), or they rely on technical experts who check the computer part of the audit (tax compliance and data integrity); ¬ SAP users: They usually make a simplification of the complexity of ERP maintaining or creating external interfaces. [...]

[...] and those that are more representative of "luxury" (personnel management, business solutions . ) SAP Accounting and Auditing There was strong growth in the number of IMPs in GE a few years ago and more recently in SMEs.ERP systems have an important impact on production and processing of accounting information, and the approach of the statutory audit: accountants, controllers and ACC are aware of risks specific to PGI. Thus, there was a change in regulations: ¬ Tax Instruction: clarification of how to deal with PGI for CAC and EC (accountants); ¬ Increasing demand for tax administration: accounting for IT Transparency and traceability; ¬ Establishment of NEP (Standards of Professional Practice) by the CNCC: reminder of the need to consider IT in the audit process, and definition of what should be an ACC or EC facing the environment. [...]

[...] They feel an inadequacy of the trades concerned with PGI and a mismatch with their needs that are "leveled"; ¬ Editors SAP: They have an opportunistic behavior by offering assistance modules in the audit as they are aware that the SAP ERP is not intuitive. This is something of recognition of the difficulties of using SAP and the difficulties encountered by auditors because these are likely to simplify the use of ERP for the listeners. [...]

[...] There are several versions of SAP and regularly, the publisher releases a new version of its software. To ensure the maintenance of their ERP, should SAP customers buy the new version at the end of their warranty because the customer service is no longer guaranteed to spend some time. It was then that an important issue came-up: the assessment of Auditors (CAC) on PGI may not accept ERP maintenance for free, allowing the business to SAP because of this management was afraid. [...]

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