EVALUATION OF IMPLEMENTATION FOR ENTERPRISE
INFORMATION SYSTEMS
Umarova Jamal , 3th year student of the specialty " 5B050700 -
Management" Sh . A.Baitursynov
Irina Morozova , Senior
Lecturer , Department of Information Systems
KSU . A.Baitursynov
In modern conditions, there is the fact of the use of
information systems in all sectors of the economy , providing strong revenue
growth of enterprises and the efficiency of the organization. There are some of
the economic date on the implementation of integrated information systems.
As a result of the implementation of information
systems in the enterprise costs associated with the purchase of raw materials
decreased by approximately 5 %, the level of customer service grow by 10 and
25%, labor productivity increases by 7-19 % guarantee of delivery times
increased to 95 %, for 30-40% of the time of appearance of the product is
reduced to 50 % increase in profits. Return on investment in the implementation
of such an integrated information system resources usually occurs within 4-5
years. The cost structure for the implementation of ERP systems such as the
following :
-
The cost of
equipment - 10 %;
-
Software -
15%;
-
On the
actual implementation - 75 %.
The introduction of the company usually incurs costs
related to the operation and development of an integrated information system
about 2% of the sale volume of the company . According to the company APICS
each month of the firm without an integrated information system MRP II - is a
loss of 100 to 300 thousand dollars. USA. At issue in this case, of course
comes to large corporations. According to the statistics firm APICS, the
introduction of MRP II allows a 60 % reduction in inventories. It should be
noted that the date and approval of company - owned developer of the system and
may contain inflated estimates for promotional purposes .
Assessing the options for investment in the project
for the introduction of IP in the enterprise, you can use the well-known method
of assessing the effectiveness of capital investments , called " The
development of the capital budget " (Capital Budgeting - NE ) . This
assessment should be carried out qualitative and financial analysis of each
draft of IS implementation proposed for consideration.
In the method NE options are evaluated by comparing the estimated costs and
potential benefits (Costs and Benefits), expressed in terms of additional cash
flows (Incremental Cash Flows). The costs associated with investing in the
project, are treated as cash expenditures. They are include:
-
The cost of
purchasing equipment and materials;
-
Operating
costs.
Expenses for the acquisition of IP include funds
directed to obtain ownership of the assets included in the structure of IP.
This takes into account the actual payment for the purchase of assets. By
operating costs include periodic (annual ) costs associated with the use of the
acquired assets (IP).
When comparing the costs and benefits of the project
IS implementation should be assessed additional cash, cash inflows ( + )
outflows (- ) associated with the implementation of the investment project
(Incremental Cash Flows from Investments). In this case, to the costs (Costs)
may include:
- The cost of acquisition of IT is
not necessarily equal to the purchase price;
- Annual operating costs associated with the operation of IP;
- Damages for loss of depreciation in the sale of computer equipment
replace;
- Taxes on gains from the sale of obsolete computer equipment;
- Increasing the amount of the payment of income tax in relation to its
height, due to the introduction of IP;
- Reducing the size of the profits from the sale of obsolete computer
equipment;
- Costs associated with deductions for capital repairs.
In turn, the benefits (Benefits) are:
-
Proceeds
from the sale of obsolete computer equipment;
-
Revenue
associated with a reduction of costs in connection with the introduction of IP;
-
Increase the
size of profits in connection with the adoption of new assets to the balance ;
-
Tax
benefits(if any) ;
-
Additional
revenue resulting from the introduction of IP.
All proceeds after the introduction of IP and all
expenses incurred in connection with the purchase and implementation of IP, as
well as related to its operation , according to the lists should be given to a
current year t by discounting procedure, ie, by multiplying the discount x
x = 1 / (1 + r) 2
where r - the discount rate is determined by taking into account the bank
interest rates , missed opportunities and risks in project implementation ; t -
current year (t = 1,2, ..., n).
The same should be done with the additional cash flows
associated with the planned for gain.
Optimize the process, you can move on the criteria for
the parameters, such as time - cost - quality.