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导读

ERP作为一套帮助企业更好管理自己资源的工具。聊到它的本质，基本上就拿出什么降本增效这一套东西，但大家听得多了，也就腻了。

本文从另一个角度切入，来看看ERP发挥价值的底层逻辑是什么？其实呢，就是围绕着“三流合一”在运转，让企业的业务流、信息流和资金流更加黏在一起，让企业像个大家庭一样和谐共处。

ERP就是一种集成了各个部门、各个环节的管理系统，目的就是为了让企业的运作更加高效、有序。让我用形象的例子比喻一下，ERP就有点像是一个家庭的管家，帮你安排家里的人、财、物。

为什么要讲“三流合一”呢？这个其实是说，ERP可以帮助企业把业务流、信息流和资金流三者紧密联系在一起。我们可以把这三者想象成家庭的三个管道：业务流就是家里的人来人往，忙忙碌碌；信息流就是大家通过各种渠道传递消息；资金流就是家庭的钱财在流通。ERP就像是一个高效的家庭管家，把这三者串在一起，让家庭运作更加有条不紊。

首先，来说说业务流。企业的业务流，就是指产品或服务在企业内部的流动和处理过程。比如说，一家生产鞋子的公司，业务流就包括了原材料的采购、生产线的制造、产品的包装和最后的销售。ERP就像是这个过程中的“导航系统”，它能够帮助企业了解每一个环节的情况，从而更好地安排资源，提高生产效率。

接着，聊聊信息流。信息流就是企业内各种信息的传递和处理。在家庭里，大家通过各种方式交流信息，比如留言板、电话、聊天等等。企业也是一样，不同部门之间需要传递信息，员工之间需要协作。ERP就像是一种超级通讯工具，它能够把信息传递得更加迅速、准确，让企业内部的沟通更加畅通无阻。

最后，来看一下资金流。资金流就是企业内部资金的流动和运作过程，就像是家庭里的零花钱怎么花，生活费怎么分配一样。ERP就像是一位财务大管家，它能够帮助企业随时了解资金的动向，做到有条不紊地进行财务管理。从而，企业可以更好地掌握自己的经济状况，做出明智的财务决策。

实际上三流合一中的数据流，基本上又满足了ERP的核心管理思想：业务财务一体化。前面也有文章专门讲解过SAP ERP的业务财务一体化应用实践逻辑。简单来说，就是把企业的业务和财务数据整合起来，让它们不再是两个独立的部分，而是交融在一起，相互关联、共享信息。这种管理方式的核心在于让企业的各个部门和功能之间的数据交流更加流畅、信息更加透明。

以下是在ERP系统中采购、生产和销售环节的业务流程和财务科目记账规则的实际应用。

在采购环节，员工首先提交采购申请，采购部门随后生成采购订单并将其发送给供应商。一旦货物到达，通过系统确认订单执行情况，采购成本便被计入成本账户。同时，系统生成应付账款记录待支付给供应商的金额，并更新存货账户以反映实际库存情况。

在生产环节，基于市场需求和存货状况，生成生产计划。生产部门执行计划，制造产品，完成后产品入库，存货账户得以更新。在生产过程中，系统逐步累积生产成本，包括原材料、人工和制造费用。

销售环节涉及销售订单生成、产品出货、发票和收款。销售收入在系统中自动记录，应收账款也相应生成。企业通过这些流程，能够实时追踪销售收入和客户待支付金额。

整个过程体现了ERP系统的业务和财务一体化管理。采购、生产、销售的成本信息自动反映在财务科目上，应付账款和应收账款也能实时更新。这使得企业在财务决策和运营管理上更加准确和高效。

通过ERP，结合业务财务一体化思想，企业可以实现“三流合一”，就像是一个精密的交响乐团，各个乐器和谐共鸣。业务流、信息流和资金流的紧密联系，让企业的管理更加科学、高效。这就好比是一个大家庭，家庭成员之间的默契和协作，使得生活更加美好。

翻译：

ERP, the game is three in one

Introduction

ERP as a set of tools to help enterprises better manage their resources. Talking about the nature of it, basically come up with what to reduce the cost and increase the efficiency of this set of things, but we have heard a lot, and they are tired of it.

This article from another Angle, to see what is the underlying logic of ERP play value? In fact, it is running around the “three streams in one”, so that the business flow, information flow and capital flow of the enterprise are more stuck together, so that the enterprise can coexist harmoniously like a big family.

ERP is a kind of integrated management system of various departments and various links, the purpose is to make the operation of the enterprise more efficient and orderly. Let me use an image example to compare, ERP is a bit like a family butler, to help you arrange the family’s people, money, things.

Why talk about “three streams in one”? This is actually to say that ERP can help enterprises to connect business flow, information flow and capital flow closely together. We can think of these three as the three channels of the family: business flow is the family of people coming and going, busy; Information flow is the transmission of information through various channels; Money flow is the circulation of family money. ERP is like an efficient family steward, string these three together, so that the family operation is more orderly.

First, let’s talk about business flow. The business flow of an enterprise refers to the flow and processing of products or services within the enterprise. For example, for a company producing shoes, the business flow includes the procurement of raw materials, the manufacture of the production line, the packaging of the product, and finally the sale of the product. ERP is like a “navigation system” in this process, which can help enterprises understand the situation of every link, so as to better arrange resources and improve production efficiency.

Next, talk about information flow. Information flow is the transmission and processing of various information in an enterprise. In the family, people exchange information through various means, such as message boards, phone calls, chat and so on. The same is true of enterprises, where information needs to be passed between different departments and employees need to collaborate. ERP is like a super communication tool, it can transfer information more quickly and accurately, so that the communication within the enterprise is more smooth.

Finally, look at the flow of money. Capital flow is the flow and operation process of funds within the enterprise, just like how the pocket money is spent in the family and how the living expenses are distributed. ERP is like a financial butler, it can help enterprises to understand the trend of funds at any time, so as to conduct financial management in an orderly manner. As a result, businesses can have a better grasp of their economic situation and make informed financial decisions.

In fact, the data flow in the three-stream integration basically meets the core management idea of ERP: business financial integration. There are also articles dedicated to explaining the practical logic of SAP ERP’s business finance integration. In simple terms, it is to integrate the business and financial data of the enterprise, so that they are no longer two separate parts, but blend together, related to each other and share information. The core of this management style is to make the data exchange between the various departments and functions of the enterprise more smooth and transparent information.

The following is the practical application of the business process and accounting rules of financial accounts in the procurement, production and sales links in the ERP system.

In the procurement process, the employee first submits the purchase request, and the purchasing department then generates the purchase order and sends it to the supplier. Once the goods arrive and the order fulfillment is confirmed through the system, the purchase cost is credited to the cost account. At the same time, the system generates an accounts payable record of the amount to be paid to the supplier and updates the inventory account to reflect the actual inventory.

In the production process, based on market demand and inventory status, generate production plans. The production department executes the plan, manufactures the product, and when completed, the product is placed in the inventory and the inventory account is updated. During the production process, the system gradually accumulates production costs, including raw materials, labor and manufacturing expenses.

The sales process involves sales order generation, product shipment, invoicing and collection. Sales revenue is automatically recorded in the system and accounts receivable are generated accordingly. Through these processes, companies can track sales revenue and customer payments in real time.

The whole process reflects the ERP system business and financial integration management. Cost information for purchasing, production and sales is automatically reflected in financial accounts, and accounts payable and receivables are updated in real time. This enables companies to be more accurate and efficient in financial decisions and operational management.

Through ERP, combined with the idea of business and financial integration, enterprises can achieve “three-stream integration”, just like a precision symphony orchestra, each instrument harmonious resonance. The close connection between business flow, information flow and capital flow makes enterprise management more scientific and efficient. It is like a big family, the tacit understanding and collaboration between family members make life better.

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编辑| 王雨婷  

校对| 秦必功      

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