Sistemi Informativi Integrati d Azienda Seminario nellambito del Corso di MODELLI MATEMATICI PER LA...

Sistemi Informativi Integrati Sistemi Informativi Integrati dd’’AziendaAzienda

Seminario nell’ambito del Corso di

MODELLI MATEMATICI PER LA FINANZA

Luca Spreafico Universita’ di Pavia – 25 novembre 2011


SommarioSommario

Dai sistemi legacy agli ERP Principali caratteristiche di un ERP I principali ERP sul mercato Evoluzione dell’ERP: WEB e Business

Intelligence L’ERP: una base dati per la Governance

dell’Azienda I Sistemi di Enterprise Performance Management

Dai Sistemi LegacyDai Sistemi Legacyagli ERPagli ERP


Evoluzione dei sistemi informaticiEvoluzione dei sistemi informatici

ApplicazioniApplicazionisu misura su misura

PackagesPackages

Applicazioni orientateApplicazioni orientatealla singola funzionealla singola funzione

Sistemi IntegratiSistemi Integrati

ERPERP


ERPERP

Planning:Tempi, Luoghi, Quantità

Enterprise:Gruppo / Azienda

Resource:Persone, Materiali, Impianti, Capitale

Enterprise Resource PlanningPianificazione delle Risorse d’Impresa

Principali caratteristichePrincipali caratteristichedi un ERPdi un ERP


ConfigurabilitaConfigurabilita’’

E’ un package, sviluppato e venduto da una societa’ di software.

Puo’ essere installato presso piu’ aziende clienti ed e’ configurabile mediante intervento sui parametri di sistema e senza sviluppo o modifica di software.L’operazione di configurazione dei parametri di sistema per adeguarlo alle esigenze dei clienti e’ denominata set up (o customizing).

Talora puo’ essere necessario sviluppare del software per adattarlo a specifiche perculiarita dell’azienda cliente. In questo caso si parla di personalizzazione


Completezza FunzionaleCompletezza Funzionale

Un ERP deve essere in grado di supportare i principali processi aziendali (es. Contabilita’ Generale, Acquisti, Vendite, Magazzino, Produzione, Gestione del Personale)

E’ normalmente organizzato in moduli

Puo’ essere implementato anche parzialmente, attivando solamente alcuni dei moduli che ne fanno parte. In questo caso e’ necessario sviluppare interfacce di collegamento con le applicazioni esterne all’ERP, che compongono il sistema informatico aziendale


IntegrazioneIntegrazione

Un ERP e’ un package integrato in quanto:

Tutti i moduli lavorano insieme e non funzionano come applicazioni separate:

– Viene garantita la coerenza dei dati e la corretta sequenza delle fasi, sia all’interno dei singoli processi gestiti, sia fra processi collaterali

– Le regole di codifica sono comuni – I dati sono inseriti una volta sola e vengono condivisi da tutti i

moduli dell’ERP– Le procedure di inserimento dati ne controllano la coerenza rispetto

ai dati gia’ presenti nel sistema, e rispetto alle regole di controllo definite durante la fase di set up


MultisocietarietaMultisocietarieta’’

E’ in grado di gestire nella stessa installazione i processi di piu’ aziende, presidiando la sicurezza degli accessi e la riservatezza dei dati.

Se le aziende fanno parte di uno stesso gruppo industriale, puo’ gestire alcuni dati in comune e automatizzare le relazioni intersocietarie:

– Consolidamento contabile– Reporting di gruppo– Pianificazione multisito– Transazioni intercompany (acquisti, vendite, fatturazione)


ERP internazionaliERP internazionali

Un ERP si dice internazionale se puo’ essere utilizzato da aziende che operano in paesi diversi.

Perche’ un ERP sia definito internazionale, deve essere:

– Multilingua: le maschere e i menu devono poter apparire in piu’ lingue. La scelta della lingua deve poter essere associata all’azienda o al profilo dell’utilizzatore mediante pure operazioni di set up

– Localizzato: Devono essere disponibili tutte le funzionalita’ necessarie per soddisfare i requisiti civilistici/fiscali e le pratiche commerciali dei diversi paesi

Sistema Flessibile e ConfigurabileSistema Flessibile e ConfigurabileSistema Personalizzabile senza customizzazioniSistema Personalizzabile senza customizzazioni

Flexfields – User definable data key

Folders – User tailorable forms

Workflow – Configurable business process flow

Custom Library – Directory for customer extensions (forms)

OA Framework / Forms Personalization – Configurable page “look & feel”, navigation, tabs, fields, buttons

XML Publisher – Flexible report / document output

Riduce costose customizzazioni

Mantiene le configurazioni durante gli upgrade

Facilita l’impiego del sistema

Customers,

Suppliers,

Products, …

Customers,

Suppliers,

Products, …

Develop

Market

Sell

Order

Plan

Procure

MakeFulfill

Service

Maintain

Finance

HR

Projects

Contracts

MultipleIndustries

MultipleGeographies

MultipleCurrencies

MultipleLanguages

MultipleLegal Entities

StatutoryCompliance

Oracle E-Business SuiteOracle E-Business SuiteCostruita su una Unica Architettura InformativaCostruita su una Unica Architettura Informativa

Il sistema ERP come Il sistema ERP come facilitatore dellfacilitatore dell’’integrazione integrazione

organizzativaorganizzativa


• In azienda spesso esistono dei muri “funzionali” che inibiscono la comunicazione

Processi business

Evasioneordine

Assistenzapost-vendita

Contabilitàindustriale

Reporting

PianificazioneVendite Produzione

QualitàContabilità

ControlloFunzioni

Procedure organizzative

Oracle eBusiness Suite: Oracle eBusiness Suite:

Evoluzione dellEvoluzione dell’’ERPERP

WEB e Business IntelligenceWEB e Business Intelligence


ERP per lERP per l’’azienda estesaazienda estesa

...

CU

ST

OM

ER

SC

US

TO

ME

RS

Web SiteWeb SiteWeb SiteWeb Site Suppliers & Suppliers & PartnersPartners

Suppliers & Suppliers & PartnersPartners

Customer Customer ServiceService

ERPERPApplicationsApplications

E M P L O Y E E SE M P L O Y E E S

Self ServiceSelf ServiceApplicationsApplications

BusinessBusinessIntelligenceIntelligence

SystemsSystemsServiceService

ProvidersProviders

ServiceServiceProvidersProviders

Direct SalesDirect Sales

E-StoreE-Store

PortalPortal

Order To Cash Field SalesField Sales

Planning To Produce

Procure to Pay

Financials

Human Capital Mngt

Quoting /ProposalQuoting /Proposal

Order Management

Order Management

Adv. PricingAdv.

Pricing PIMPIM ConfiguratorConfigurator Inventory/WMS

Inventory/WMS

AR /Incentive

Compensation

AR /Incentive

Compensation

Demantra Demand

Management

Sales&Operation Planning

ASCP /GOP

ASCP /GOP Discrete MfgDiscrete Mfg MES MES Production

SchedulingProduction Scheduling

Flow Manufacturing

PurchasingPurchasing iProcuremntiProcuremnt Supplier Portal

Supplier Portal SourcingSourcing AP AP

GLGL APAP ARAR Cash Management

Cash Management

Fixed Asset

Fixed Asset

Advance Collection Advance Collection iReceivables iReceivables

HRHR HR Self Service

HR Self Service iRecruitmentiRecruitment Compensation

WorkbenchCompensation Workbench Time&Labour Time&Labour Performance

Management Performance Management

BaseBase

IntelligenceSupply Chain&

Order Mngt Intelligence

Supply Chain&Order Mngt Intelligence

Procurement IntelligenceProcurement Intelligence

Financial IntelligenceFinancial

Intelligence

Maintenance Enterprise Asset

Management

Enterprise Asset

Management

Self Service Work requests

Self Service Work requests Transportation Transportation

Management

Freight payments.

billing, claim

Transport. Operational planning

Estensioni CollaborationCollaboration

Colaborative Planning

Colaborative Planning

IntelligenceIntelligence

L’ERP: una base dati per la L’ERP: una base dati per la Governance dell’AziendaGovernance dell’Azienda


Business ChallengesBusiness Challenges

Today’s Reality:

Management Processes Are

Fragmented

•Lack of business alignment

•Low predictability in performance

•Inconsistency in business decisions

ECONOMIC VALUE ADDED

(EVA)

ANALYZE

PERFORMANCE

GOAL

SETTING

SCORECARDS FINANCIAL

REPORTING

FINANCIAL

MODELING

VARIANCE

ANALYSIS

ROLLING

FORECAST

OPERATIONAL

PLANNING

MONITOR

RESULTS

$€£ ¥


Financial ClosingFinancial Closing

FinancialConsolidation

DataAssurance Document

Management& Filing

Financial andMgmt. Reporting

ERP: Oracle, SAP,

JDE, Other

TaxFiling

Financial Close Workflow

CFO Dashboard

TaxCalculations

Transactions Reporting

Governance, Risk & Compliance


Financial ClosingFinancial Closing

Consolidate and Report Financial Results

Manage Financial Closefrom Subledgers to Filings

Ensure High Quality Report Submissions

Integrate with ERP Sources and Ensure Financial Data Quality

Accelerate Reporting and Reduce Cost of Compliance


Profitability & Cost MgtProfitability & Cost Mgt

Cost, Revenue and Profitability Analytics

Cost and Profitability Reporting

Cost and Revenue Allocation

Calculations

AllocatePerformance

Improvement

Cost and Profitability Simulation

Analyze

Profitability and Cost Management

Common Reporting & Interaction


Profitability & Cost MgtProfitability & Cost Mgt

• A business user application to build models that:

• Accurately assign, measure, and manage costs and revenues

• Use any methodology to transform financial data through multiple stages

• Compute costs and profitability for multiple business objectives:

• Customers, products, services, activities, etc.

• Use scenarios to evaluate alternate approaches

Improve Profit Decisions Through Better Visibility


PlanningPlanning

Capital AssetsPlanning

Workforce Planning

Long-Term Financial Planning

FinancialDetail

OperationalDetail

Predictive Modeling & Simulation

OperationalRevenue & Cost

Modeling

Planning, Budgeting & Forecasting

Functional Plans

ProjectPlanning

MarketingPlanning


PlanningPlanningAccelerate the Planning & Forecasting Process

• Centralized system

• Align top-down and bottom-up

• Consistent assumptions

• Common allocations & calculations

• Integrated Operational Planning to address in-depth revenue and margin planning

• Purpose-built Capital Assets and Workforce planning modules for fast deployment

• Powerful workflow and process management for budgeting and forecasting


Strategic PlanningStrategic Planning

Predictive Modeling & Simulation

CorporateDevelopment

Value Management

Long-Term Financial Planning

Treasury Strategies

Planning, Budgeting & Forecasting

What-if Analysis


Strategic PlanningStrategic PlanningAccounting Integrity and Modeling Speed

• Integrated financial statements

• Project shareholder value

• Run unlimited scenarios

• Consolidate multiple business combinations

• Evaluate strategic projects

• Simulate effects of M&A

• Debt Scheduling

• Optimize capital structure

I Sistemi di Enterprise I Sistemi di Enterprise Performance ManagementPerformance Management


Enterprise Performance MgtEnterprise Performance Mgt

Enterprise Performance Management è una disciplina che si propone i seguenti obiettivi:

Collegare le strategie ai piani e alla loro esecuzione Monitorare i risultati finanziari e operativi rispetto agli

obiettivi e applicare strumenti di analisi per: Indirizzare il miglioramento delle performance

aziendali


Enterprise Performance MgtEnterprise Performance Mgt

Common Integration & AnalysisData Quality and Consistent Dimensions

Common Reporting & Interaction

Strategy Management

Financial Close

Planning & Forecasting

Profitability Management


Quali strumenti? Excel... Quali strumenti? Excel... …is a Good Departmental Tool, but…

• Disconnected

• Data Security Risks

• Error-prone

• Doesn’t scale

• No controls / audit trails


We typically look at more than two dimensions (multi-dimensional)

So what do we do?– Add more column headers!

In our example:– “Total” Market BY “Total”

Product, Actual Sales for Qtr1 = 95,820

Creates HEADACHES!

MeasuresMeasures

TimeTime

ScenarioScenario

MarketMarketProductProduct

… but business is more than two dimensions?

...è fra gli strumenti più utilizzati ...è fra gli strumenti più utilizzati


Multi-Dimensional = Multi-Sheet…

Add a sheet for each market– 4 Markets + Total = 5 Sheets

The problem exacerbates…

Market(s)Market(s)

... ma può diventare... ... ma può diventare...


Multi-Sheet = NightMare How about by Product and by Market?

– 5 Markets BY 500 Products = 2500 Sheets! What about by Industry too?

Welcome to “Spreadsheet Hell”

... un incubo!... un incubo!


... Quindi ?... Quindi ?The Solution: Eradicate the Spreadsheet Hell

• Use the same familiar tools, Excel, Word, PowerPoint

• Achieve Speed of Thought response time

• Benefit from a centralized enterprise-scale solution

Oracle EssbaseOracle Essbase


OLAP OLAP

Highly Efficient Data Storage Very Fast Data Access and

Retrieval Data Organized in

Dimensional Model, Easy for End-users to Understand

Creates new Information via “Write-back” to Power What-if Scenarios

Powerful Dimensional Calculation Engine

On Line Analytical Processing


Oracle EPMOracle EPM

• Hyperion Financial Management

• Financial Close Management• Disclosure Management• GRC Manager• GRC Intelligence

• Hyperion Planning• Workforce Planning• Capital Asset Planning• Integrated Operational

Planning• Public Sector Planning

Financial Close Planning and Forecasting

Strategic Planning

Profitability Management• Hyperion Profitability and

Cost Management

Financial Data Quality

Management

Essbase

Data Relationship Management

• Hyperion Strategic Finance• Hyperion Scorecard• Crystal Ball

Shared Components


Oracle Essbase...Oracle Essbase...

Powerful Calculator• Hundreds of built in functions and algorithms• Trending• Goal seeking• Procedural calculations

Financial Intelligence• Critical for Variance Analysis, understands better /

(worse) • Essbase understands Financial Data and Calculations• Time Balances

Time Intelligence• Time Series calculations are hard to do • Yet, an extremely common BI requirement• Essbase makes it very easy at any level, any

dimension, for any type of calendar


Alcuni utilizzatori dei prodotti EPMAlcuni utilizzatori dei prodotti EPM

Before

• 20 days to close

• Lengthy year-end reporting

• Costly financial reporting process

• 78 charts of accounts

• Widely varying reporting definitions and procedures

After

• 5 days to close

• Global consolidation across 58

lines of business

• Global forecasting and reporting

solution for 1,000+ users

• Minutes to access information

The world’s leading producer of primary aluminum with $23.5 billion in revenues with operations in 43 countries and 350 locations. Alcoa has over 131,000 employees.


Fortune 500 energy company and nation’s leading supplier of competitive electricity to large commercial and industrial customers.

Before

Took days to run new 5-year long-range plan scenarios using Excel

Lack of fully integrated financial scenarios between debt pay downs, share buy-backs and investments in long-term capital projects

No integration between FP&A and Treasury models

After

Cash-flow models in hours, not days

Sensitivity analysis on cash-flow and treasury scenarios

Strategic use of funds across debt, equity and capital projects



World's 5th largest Airline, celebrating its 75th anniversary in 2009

Operates 2,750 daily departures;133 domestic, 132 international destinations

Named Fortune magazine No1 World's Most Admired Airline

Before

30% of FP&A time spent on data management

Thousands of spreadsheets exist with embedded calculations, macros & links

Excessive review time and multiple iterations due to extended budget cycle

Security issues with having data residing in offline Excel spreadsheets

After

Move to a 18 month rolling forecast to allow for shorter budgeting process

Replaced 1000’s of excel spreadsheets

Web-based data entry for Workforce Planning (Mgmt, Reservations agents)

Enabled for local currency input and automated currency translation

Driver-based calculations using Operational Statistics



Regional bank serving 19 Western and Midwestern states and 4 million households. Over $60B in assets with more than 10,000 employees.

Before

IT resources demand exceeded capacity for profitability reporting

Needed business users to drive profitability modeling

Lack of insight how shared costs impacted economics of the business

Challenge to optimize product mix that maximizes bank profitability

After

Minimal IT involvement

Easy integration into EPM system infrastructure

Ability to offer a basket of products by mixing and matching products according to customer demographics

Benchmarking costs for developing and marketing new products



Before

The annual SOX assessment process was primarily managed through the use of Excel spreadsheets, Word documents, PowerPoint presentations.

Time consuming analysis and development of statistics reports for each reporting cycle

Limited ongoing visibility

After

Reduce top down risk assessment process by over 2,000 hours per year

Standardize GRC content globally Reduce testing expense by 30% Increased management visibility into

high risk areas Improved the close process

World’s pre-eminent gold producer, with a portfolio of 27 operating mines in 5 continents. Risk assessment dashboards with consolidated account balance by entity from Hyperion Financial Management and risk ratings from control evaluation in Oracle GRC Manager


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