TAI CHINH DOANH NGHIEP (So 06(167).2017^
CO HOI VA THACH THUfC KHI TRIEN KHAI ONG DONG ERP TRONG CAC DOANH NGHIEP KHAI THAC THAN
THUOC VINACOMIN GIAI DOAN HIEN NAY
Pham Thi H6ng Hanh*
Trong giai doan hi^n nay, c6ng ngh$ thdng tin dang ngdy cdng phdt triin vd cd nhiiu tien bp virgi b$c, viec d>ng dung cdng nghi thdng tin vdo trong cdng tdc quin ly doanh nghiap cdng tr& nin Id xu thi tit yiu cua cdc doanh nghiep ndi chung vd doanh nghiap khai thdc than thupc Vinacomin ndi riing. ERP la mpt img dung cong nghe thdng tin, Id cdng cy quan trgng gldp doanh nghipp ndng cao ndng ly-c vd tiep cdn tot ho'n v&i cac tiiu chuan quoc ti. Hipn nay, cdc doanh nghipp khai thdc than thupc Vinacomin rat mong muon trien khai ung dung phin mim ndy cho cdng tic quin ly cua minh. Tuy nhiin, ben canh nhirng co- hpi, ho gdp thdch thirc khdng nhd. Be thirc hiin muc dich nghiin ciru trin bdi viet trien khai mpt so npi dung chu yeu: (1) Khdi nlpm vd vai trd cua hp thong ERP trong quin ly doanh nghipp, (2) Dac diem cdng tdc quan ly doanh nghipp vd u-ng dyng cdng nghp thong tin trong quin /y cua cdc doanh nghiip khai thac than thupc Vinacomin, (3) Cv hpi vd thdch thuv khi trien khai ung dyng ERP trong cac doanh nghiip khai thic than thupc Vmacomin giai do^n hiin nay.
• TCr kh6a- He thong ERP, dng dung ERP.
Information technology is developing and making great progress, the application of information technology in enterprise management becomes the dominating trend of enterprises particulady Vinacomin and other coal mining enterprises. ERP is an information technology application in business management, which is an important tool for enterprises to improve their competitiveness and access to international standards. Currently, Vietnamese enteqDrlses as welt as affiliates of Vinacomin are looking forward to deploying this software application for their management work V\/ith the introduction of ERP in the application of management forces businesses to face a number of opportunities as well as challenges. Based on the reason, the article explores the opportunities and challenges that will be encountered when implementing ERP applications in Vinacomin's coal mining enterprises. Ready before applying this software To accomplish the research purpose, the article conducts a number of major contents: (1) the concept and role of the ERP system in enterprise management.
(2) the characteristics of enterprise management and application to use information technology in the management of coal mining enterprises under Vinacomin, (3) opportunities and challenges when implementing ERf^
application in the coal mining enterpn'ses of Vinacomin in this period
•Keywords ERP system, ERP application.
Ngay nhan bai 4/5/2017 Ngay chuyen phan bien 7/5/2017 Ngay nhan phan bi^n. 25/5/2017 Ngay ch4p nhSn dSng 28/5/2017
* Ths - Trudng Dgi hpc Mo - Dia chdt
I. Khai niem va vai trd cua he thong ERP trong cong tac quan ly doanh nghi?p
Ll. Khdi niem ERP
ERP thuc chdt Id tir viit tdt tieng Anh
"Enterprise Resource Planning", c6 nghTa la "He thdng hoach djnh ngudn lue doanh nghiep", cd thi ndi dan gidn hon ERP chinh la He thdng thdng tin qudn ly doanh nghiep. Khai niem ERP theo chudn qude te gidi han trong pham vi hoach djnh ngudn luc bao gdm ngudn nhdn luc (eon ngudi), vat lire (tdi sdn, thiet bi) va tdi lire (tai chinh). Trong qud trinh ung dung edng nghe thdng tin vao cdng tac quan ly cita doanh nghiep, ERP dugc nhac den mdt each don gidn nhu mdt loai phan mem tren mdy tinh tu dgng hoa cdc tac nghiep ciia dgi ngu nhdn vien eiia doanh nghiep nham ndng cao hieu qua hoat dgng va hieu qua qudn ly todn dien ciia doanh nghiep tren ca sd tfch hgp cac chuc nang chung ciia doanh nghiep vao trong mdt he thdng duy nhdt, la phdn mem phuc vu tin hpc hda tdng the doanh nghiep.
Tap chi nghien ctfu Tai chinh k e toan
(jo06 (167)' 2017) TAI CHfNH DOANH NGHl|P
1.2, Vai tro cua ERP trong cong tdc qudn ly doanh nghiep
Cd rat nhieu lgi ich ddi vdi doanh nghi?p khi img dung ERP. Cy the ERP cd the dem lai Igi ich eho cac doanh nghiep tren mpt so hoat ddng sau:
Hoat dpng K8 todn - Tai chinh: muon ndm bdt dugc tinh hinh ciia doanh nghiep minh ra sao, ngudi qudn Iy se phai tim hieu s6 lieu tir nhieu bd phdn khdc nhau, dieu nay cd the cd riii ro ve tinh chfnh xdc ciia thong tin d ede bp phan khde nhau.
Song vdi ERP thi toan bd thdng tin lien quan den tai chinh lai duge tdng hgp tren mdt he thdng, tir do han ehe sai lech thdng tin giira eae bd phdn khae nhau cung nhu nhimg danh gid sai ldm cua ngudi qudn ly ve hieu qua ciia doanh nghiep khi thdng tin khdng ehinh xae.
Hoat dgng san xuat, cung cap hang hda, dich vu: ERP cd the phuc vu nhu mdt edng cu giiip tu ddng hda mdt phan hoac tat ea quy trinh sdn xudt, tir viec chudn bi nguyen vat lieu eho den ra thdnh pham, quan ly dau ra ddu vdo, dong gdi va nhieu ihir khac.
Hoat ddng kiem sodt lugng tdn kho: ERP giup kiem sodt lugng hdng ton kho, xae djnh dugc hang dang nam d dau? vdi sd lugng bao nhieu? Viec ndy giup cae doanh nghiep cd ke hoach trong viec thu mua, du trCr hang hda, vat tu, tiet kiem dugc cdc chi phi ve luu kho cung nhu gidi phdng duge vdn khdng bj ir dgng trong hang ton kho.
Hoat dpng nhdn su: dudi su kiem sodt cita ERP ma ben nhan su ed the theo doi sat sao gid ldm viee, gid ra ve, khdi lugng cdng viec timg nhdn vien.
Thdiig tin kJiach hang: do du- lieu nam ehung d mdt noi nen mgi nhan vien trong cdng ty deu c6 the truy cap vd xem thdng tin khach hang, mpt so ngudi cd quyen thi ed the ddi ca thdng tin ma khdng lo sa hd so khach hang khdng duac cap nhat xuyen sudt cac bd phan khae nhau.
Hoal dpng giao ticp, xa hdi hda viec lien kic Irong cdng ty vdi viee irng dung ERP mdi trudng doanh nghiep trd thdnh mdi trudng lam
\ ICC pliat trien rdng nhu mang xa hpi, rat hiru ich trong viec IICMI lac giQa nhan vien cac phdng ban
\6i nhau No cho phep mgi ngudi trong mdt he thdng [:RP cd the lien he vdi nhau true tiip de iiu\ \an thdng tin.
Nhu vay, vdi cong tac quan 1^ doanh nghiep nhdt la trong thdi dai bting nd cdng ngh? thdng tin nhu ngay nay, img dyng ERP cd vai trd vd cung quan trpng, gdp phdn rat Idn trong vice nang cao hieu qua kinh doanh cua doanh nghiep cung nhu thay doi toan dien van hda Idm viec trong cdc doanh nghiep hi?n nay.
2. Dac diem cdng tdc quan ly doanh nghiap va ung dung cdng ngh$ thong tin trong quan Iy cua cac doanh nghiap khai thac than thupc Vinacomin
Cdc doanh nghiep khai thdc than thudc Vinacomin nhin chung diu co co cdu td ehu-c bp phdn qudn Iy chuc ndng ddm nhiem cdng viec qudn ly hoat dpng sdn xudt kinh doanh trong doanh nghiep co ban gidng nhau. Cdc bd phdn ndy cd vai trd tham muu cho nha quan Uj trong dieu hdnh hoat ddng cita don vi, bao gdm cdc bd phdn chinh nhu sau;
(1) Bdphdn Hdnh chinh -Tong hgp: thuc hien va tham muu cho Gidm ddc cdc cdng viee hdnh ehinh, thii tue hdnh chfnh, khdnh tiet, thi dua, khen thudng trong dan vj.
(2) Bd phdn Td chuc lao dgng - tien luong;
theo ddi, qudn ly vd td chuc lao ddng, tien luong trong dan vj; tham muu, giup viec cho Gidm ddc trong ITnh vuc td chuc, dao tao phat trien ngudn nhan luc, cdng tdc can bd, cdng tac lao ddng vd tien luong, ehe dp, chinh sdch ddi vdi ngudi lao dpng.
(3) Bp phan Ke hoach: xdy dung cdc ke hoach san xuat kinh doanh; lap du todn sdn xuat kinh doanh; tham muu cho Gidm ddc trong viec dua ra quyet dinh ve quan ly ehi phi, san xuat kinh doanh trong tuong lai,
(4) Bd phdn Ddu tu - xdy dung - mdi trudng:
tham muu, giiip viec eho Giam ddc trong ITnh vuc quan ly cdng tac ddu tu xay dung eo ban, xay dung cdng trinh Md, moi trudng san xuat. qudn ly cac du an xay dung co ban.
(5) Bd phan Vat lu: theo doi, giam sal linh hinh sir dung vat tu trong don vi; tham muu, giup viec eho Giam ddc trong ITnh vue quan ly edng tdc cung img mua, ban vat tu; quan Iy he thdng kho vat tu nhien lieu.
(6) Bp phan Thdng ke - kl loan - tai chinh: dam nhiem viec hach loan, theo ddi va xir ly cac phai
Tap chi nghien ctfu Tai chinh ke toan <43,
TAI CHI'NH DOANH NGHIEP (So 06 (167)-2017)
sinh lien quan din hoat dpng kmh t^, tdi chinh trong don vi; tdng hgp cung c^p thdng tin ve kinh tl, tai chinh ciia don vi cho ban Giam doc; tham muu cho ban Giam doc trong viec dua ra cdc quyet dinh vl kinh tl, tai chinh.
(7) BO phan Thanh tra - Phdp che vd kiem todn npi bd: tham muu, giup vi^c cho Giam doc trong ITnh vuc thanh tra, phdp che va kiern toan bdo cdo, kilm soat ede thu tyc, chimg tir ke toan, tdi chinh.
(8) Bd phan Tieu thy - KCS: theo doi vd giam sdt hoat dpng tieu thu, kiem tra chdt lugng than;
Tham muu, giup viee cho Giam ddc trong ITnh vuc quan Iy giao nhan san phdm than vdi khdch hang, quan iy chdt lugng san phdm ede don vj sdn xuat va chat lugng sdn phdm tieu thy.
(9) Bd phan Dieu dp sdn xudt; tham muu, giup viee eho Giam doe trong ITnh vuc dieu hanh sdn xudt, phdi hgp cdc hoat dpng ciia cdc don vj trong Cdng ty.
(10) Bp phdn Ky thudt khai thdc: tham muu, giup viec cho Gidm ddc trong ITnh vue quan Iy ky thudt vd cdng nghe khai thdc than.
(11) Bp phdn Co dien - Van tdi: tham muu, giiip viee cho Giam ddc trong ITnh vuc qudn ly cdng tdc CO dien, cdng tdc bdc xiic, van tdi bdng d td, xe may vd van tai Md.
(12) Bp phdn an toan - BHLD: tham muu, giiip viec cho Gidm ddc trong ehi dao, giam sat cong tac an loan ve sinh lao dpng,
(13) Bd phan Bdo vc - Quan su: tham muu, giiip viec eho Gidm ddc trong ITnh vuc bao ve trdt lu, trj an khu vuc sdn xudt va sinh hoat, edng tae quan su dja phuong ciia Cdng ty.
Qua khdo sdt eho thay, viec irng dung cdng nghe thdng tin ERP d Tap dodn Than - Khoang san Viet Nam chua cd tinh ddng bd vd he thdng do dd khdng phat huy duge het khd nang vd tac dung ciia cac ung dung cdng nghe thdng tin cu the la cac chucmg trinh phan mem quan iy. Cac thdng tin quan ly dugc xir ly va cung cap d moi bd phan chirc nang con ddc lap khdng cd su lien he chat che giira cac bd phan, do dd thdng lin chua CO sir ddng nhat, De giai quyil cac han che na\ can phai cd sir phdi hgp va lien kit thdng tin chat che. thdng nhdl tir co sd du" lieu ddu vao den thdng tin ket xudt dau ra.dd chinh la viec dua irng
dung phan mem tich hgp vao cdng tac quan Iy, hay img dung ERP trong quan Iy.
3. C c hoi va thdch thuc khi trien khai img dyng ERP trong cac doanh nghiep khai thac than giai doan hi^n nay
3.1. Cff hpi cho cdc doanh nghiap khai thdc than thupc Vinacomin khi ung dyng ERP
(1) Tiep can thdng tin qudn trj ddng nhat va ddng tin cay; day Id ca hgi Idn nhdt cua cdc doanh nghiep khai thac than khi trien khai ung dyng ERP vao cdng tdc qudn Iy hien nay.
(2) Truy cap thong tin nhanh chong, an todn vd on dinh: vdi ung dyng ERP giup cho ngudi sir dung truy cap ngudn dir lieu ciia doanh nghiep nhanh chong. Cd khd ndng phdn quyen sir dung dir lieu vd dang dir lieu ndo dugc phep sir dung trong pham vi quyen han dugc phdn bd. Ddm bdo cung cdp thdng tin nhanh theo yeu cdu cua qudn tri,
(3) Khac phuc dugc quy trinh xir ly dij lieu triing lap; dii' lieu thay ddi bdi mdt bd phan se dugc thdng nhdt tren ciing he thdng.
(4) Gidm ehi phi vd ly.
(5) Khd nang tuong thich nhanh vdi quy trinh kinh doanh: he thdng ERP Id he thdng linh hoat, dap img tdt cho viee thay ddi cdc quy trinh kinh doanh ciia doanh nghiep hoac tdi cdu trite doanh nghiep,
(6) Dap ung yeu cau thuang mai dien tir va kinh doanh sd: ngudn du lieu eiia doanh nghiep thdng qua CO che bao mat vd phdn quyen cd the dap irng true tiep yeu eau thuang mai dien tir cita doanh nghiep, Ngoai ra. he thdng ERP se giiip riit ngan khoang each dia ly trong mdi trudng cdng tac.
(7) Tao mdi trudng lam vice chuyen nghiep hien dai: vdi viec img dung ERP rdt hihi ich trong viec lien lac giira nhan vien cdc phdng ban vdi nhau.
3.2. Thdch thirc phdi doi mat khi irng dung ERP trong cdc doanh nghiep khai thdc than thupc Vinacomin
Ben canh nhung ca hdi khi img dung ERP vdo cdng tdc quan ly cac doanh nghiep khai thdc than Cling phai ddi mat vdi khdng it cae thach thirc:
(1) Tdi CO cdu bp phan chirc nang: thach thirc Idn nhat hien nay vdi ede doanh nghiep khai thdc than la viec dua img dung ERP vao cdng tdc quan
Ay Tap chi nghien ctfu Tai chinh ke toan
{So 06 (167)-201?) TAI CHI'NH DOANH NGHIfP
ly ddi hdi doanh nghiep phai cd sy thay ddi va cai cdch Idn trong td chiic I^i cdc bp phdn chirc nang.
Tren thuc tS hien nay, cac bd phdn chiic nang ciia cdc doanh nghiep nay dang ho^t dOng tuang ddi ddc lap, chua that su cd lien kit chat ch6, khdi Iugng cdng viec xir Iy cdn cd su triing lap.
(2) Tinh tuong thich cua phdn mem vdi nhung ddc thii cua cdc doanh nghiep khai thdc than: mdt van de ma hau het cdc nhd qudn tri ciia cdc doanh nghiep khai thdc than hien nay eung rat ban khodn khi tim hieu ve ERP la lieu vdi cdc dac thii ciia doanh nghiep phan mem cd thi ddp img dugc hit yeu eau khdng? Vdi cdc doanh nghiep khai thdc than thudc Vinacomin quy trinh sdn xuat kinh doanh phirc tap, ca chi hoat dgng linh hoat, vira hoat ddng theo cdc quy ludt kinh te vira hoat dpng theo CO che quy djnh rieng cua nhd nude do ddc thii ngdnh. De ung dung ERP mdt cdch tieu chudn, ddm bdo thdng nhdt trong todn he thdng that su Cling cdn nhieu lung tiing.
(3) Trinh do sir dung cdng nghe thdng tin trong doanh nghiep: Ddy cung Id mdt thdch thirc Idn ddi vdi cdc doanh nghiep khai thdc than hien nay. Mae dii hien nay tin hgc hda trong qudn Iy tai cdc doanh nghiep nay da duge thuc hien phd bien song trinh do sir dung cdng nghe thdng tin hien dai phd cap cho tat ed cae nhan vien d cdc bd phdn quan ly chuc nang cdn chua that su triet de,
(4) Chi phi ddu tu Idn: vdn de chi phi ludn la vdn de dugc cae doanh nghiep ndi chung eung nhu cac doanh nghiep khai thae than ndi rieng dac biet chii trgng. Bat ke dua ra quyet djnh gi cac nhd quan trj deu quan tam den ehi phi bd ra so vdi hieu qua mang lai. Viec trien khai ung dung ERP vao cdng tdc qudn ly doanh nghiep eung ddi hdi doanh nghiep phai dau tu khd Idn lien ciia.
(5) Ddng bd vdi cac doanh nghiep trong Tap doan: day Id mdt thach thirc mang tinh dac thii rieng ddi vdi cac doanh nghiep khai thac than thudc Tap dodn Cong nghiep Than - Khoang san Viet Nam - Vinacomin, do dac diem eiia cac doanh nghiep trong Tap dodn phdi cung cdp thdng tin ve tinh hinh hoat ddng san xuat kinh doanh cho Tap doan, cac thdng tin phai dam bao su ddng nhat, khi dua img dung ERP vdo phai dam bao cd su ket ndi va hap nhdl vdi ca Tap doan, day la mdt khd khan rat Idn ma hien nay chua the khac phuc vi quy md qua Idn ddi hdi cd su phan cap giUa
Tdp doan vol cdc doanh nghiep trong Tdp dodn.
D I thuc hien di^u nay yeu ckx xdy dyng h? thdng ERP phirc tap, chi phi dau tu rat Idn so vdi hi$u qua, viec tim. dugc nha cung cdp ERP phii hgp la rat khd.
Ngoai ra, cdn cd nguyen nhdn xudt phdt tir ban than doanh nghiep khi img dyng ERP dd la con ngudi thudng khdng thich thay doi, trong khi ERP lai yeu cdu hg thay doi cdch Iam viec cua mInh de thich nghi vdi he thong mdi.
Nhu vdy, dl ERP that su mang Iai Igi ich nhu nhimg gi nd vdn cd ede doanh nghiep noi chung eung nhu ede doanh nghiep khai thdc than cdn phdi nhan thdy vd gidi quyit dugc cdc vdn de vudng mdc Uen.
4. Ket luan
Triin khai img dung ERP vdo trong edng tac qudn Iy doanh nghiep Id mdt yeu cau tat yeu can thiet vdi cac doanh nghiep Viet Nam ndi chung vd cdc doanh nghiep khai thdc than ndi rieng trong thdi dai biing nd cdng nghe thdng tin cung nhu trong dieu kien hdi nhap kinh te todn eau.
Cdc doanh nghiep mudn canh tranh dugc vdi cae doanh nghiep khdc trong khu vuc cung nhu toan cau thi ddi hdi phdi dat dugc cac tieu chudn ehung ciia qude te. Mudn ung dung duge ERP vao trong edng tdc quan ly ddi hdi cdc doanh nghiep khai thdc than phdi tinh todn vd xdc djnh duge nhirng CO hdi va thdch thue ma doanh nghiep minh se gap phai tir dd can nhac lua chpn cd nen dua ERP vao img dung trong qudn ly khdng? Trong khudn khd npi dung cita minh bai bao da neu mdt sd ca hpi cung nhu thach thirc cho cdc doanh nghiep khai thac than khi img dung he thdng hoach djnh ngudn luc doanh nghiep ERP nham giup cac doanh nghiep can nhac lua chpn cho minh phucmg dn tdi uu nhdt.
Tai lieu tham khao:
He thdng thong tin ke todn - Dai hoc kinh te TP Hd Chi Minh - Nhd xudt bdn Phuang Dong
Mot so Idi lieu ERP ciia cdc cdng ty phdn mem trong vd ngodi nu&c
Mary Summer, "Enterprise Resource Planning".
Prentice Hall, 2004 Cdc trang web tham khdo- H'MTV itjsc com vn www/a.?! com vn
hllp //www erpvieinam wordpress com
Tap chi nghien ctfu Tai chinh ke toan <45.
