Sistemi Informativi Integrati
d’Azienda
Seminario nell’ambito del Corso di
MODELLI MATEMATICI PER LA FINANZA
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Sommario
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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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Dai Sistemi Legacy
agli ERP
Evoluzione dei sistemi informatici
Applicazioni
su misura
Applicazioni orientate
alla singola funzione
Packages
Sistemi Integrati
ERP
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
ERP
Enterprise Resource Planning
Pianificazione delle Risorse d’Impresa
Resource:
Persone, Materiali,
Impianti, Capitale
Luca Spreafico
Enterprise:
Gruppo / Azienda
Planning:Tempi,
Luoghi, Quantità
Universita’ di Pavia – 25 novembre 2011
Principali caratteristiche
di un ERP
Configurabilita’
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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Completezza 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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Integrazione
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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Multisocietarieta’
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E’ in grado di gestire nella stessa installazione i processi di
piu’ aziende, presidiando la sicurezza degli accessi e la
riservatezza dei dati.
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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)
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
ERP 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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Sistema Flessibile e Configurabile
Sistema Personalizzabile senza customizzazioni
 Facilita l’impiego del
sistema
 Mantiene le configurazioni  Riduce costose
durante gli upgrade
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
Oracle E-Business Suite
Costruita su una Unica Architettura Informativa
Multiple
Industries
Multiple
Geographies
Develop
Contracts
Market
Projects
Multiple
Currencies
Sell
Customers,
HR
Finance
Plan
Products, …
Service
Multiple
Legal Entities
Procure
Maintain
Multiple
Languages
Order
Suppliers,
Make
Fulfill
Statutory
Compliance
Il sistema ERP come
facilitatore dell’integrazione
organizzativa
• In azienda spesso esistono dei
muri “funzionali” che inibiscono
la comunicazione
Procedure organizzative
Processi business
Evasione
ordine
Assistenza
post-vendita
Contabilità
industriale
Reporting
Vendite
Funzioni
Luca Spreafico
Produzione
Pianificazione
Qualità
Contabilità
Controllo
Universita’ di Pavia – 25 novembre 2011
Oracle eBusiness Suite:
Evoluzione dell’ERP
WEB e Business Intelligence
ERP per l’azienda estesa
EMPLOYEES
...
Web
Portal
Site
CUSTOMERS
Self Service
Applications
Suppliers &
Partners
E-Store
Direct Sales
Customer
Service
Luca Spreafico
ERP
Applications
Business
Intelligence
Systems
Service
Providers
Universita’ di Pavia – 25 novembre 2011
Order To Cash
Field Sales
Quoting /
Proposal
Order
Management
Adv.
Pricing
PIM
Configurator
Inventory/
WMS
AR /
Incentive
Compensation
Planning To
Produce
Demantra
Demand
Management
Sales&
Operation
Planning
Colaborative
Planning
ASCP /
GOP
Discrete Mfg
MES
Production
Scheduling
Flow
Manufacturing
Purchasing
iProcuremnt
Supplier
Portal
Sourcing
AP
Financials
GL
AP
AR
Cash
Management
Fixed
Asset
Advance
Collection
iReceivables
Human
Capital Mngt
HR
HR
Self Service
iRecruitment
Compensation
Workbench
Procure to Pay
Intelligence
Maintenance
Supply Chain&
Order Mngt
Intelligence
Enterprise
Asset
Management
Procurement
Intelligence
Self Service
Work requests
Time&Labour
Performance
Management
Financial
Intelligence
Transportation
Base
Transportation
Management
Estensioni
Freight
payments.
billing, claim
Collaboration
Transport.
Operational
planning
Intelligence
L’ERP: una base dati per la
Governance dell’Azienda
Business Challenges
$€
£ ¥
OPERATIONAL
PLANNING
ECONOMIC
VALUE ADDED
(EVA)
VARIANCE
Today’s Reality:
Management Processes Are
Fragmented
ANALYSIS
ANALYZE
GOAL
PERFORMANCE
SETTING
FINANCIAL
MODELING
SCORECARDS
• Lack of business alignment
• Low predictability in performance
FINANCIAL
REPORTING
• Inconsistency in business decisions
MONITOR
ROLLING
RESULTS
FORECAST
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Financial Closing
CFO Dashboard
Governance, Risk & Compliance
Financial Close Workflow
ERP:
Oracle, SAP,
JDE, Other
Transactions
Luca Spreafico
Data
Assurance
Financial
Consolidation
Tax
Calculations
Tax
Filing
Financial and
Mgmt. Reporting
Document
Management
& Filing
Reporting
Universita’ di Pavia – 25 novembre 2011
Financial Closing
Accelerate Reporting and Reduce Cost of Compliance
Manage Financial Close
from Subledgers to Filings
Consolidate and Report Financial Results
Luca Spreafico
Integrate with ERP Sources and
Ensure Financial Data Quality
Ensure High Quality Report Submissions
Universita’ di Pavia – 25 novembre 2011
Profitability & Cost Mgt
Common Reporting & Interaction
Cost and
Revenue Allocation
Calculations
Cost and Profitability
Reporting
Cost, Revenue and
Profitability Analytics
Cost and Profitability
Simulation
Profitability and Cost Management
Allocate
Luca Spreafico
Analyze
Performance
Improvement
Universita’ di Pavia – 25 novembre 2011
Profitability & Cost Mgt
Improve Profit Decisions Through Better Visibility
• 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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Planning
Predictive Modeling & Simulation
Functional Plans
Long-Term
Financial
Planning
Workforce
Planning
Capital Assets
Planning
Project
Planning
Marketing
Planning
Operational
Revenue & Cost
Modeling
Planning, Budgeting & Forecasting
Financial
Detail
Luca Spreafico
Operational
Detail
Universita’ di Pavia – 25 novembre 2011
Planning
Accelerate 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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Strategic Planning
Predictive Modeling & Simulation
What-if Analysis
Long-Term Financial
Planning
Corporate
Development
Treasury
Strategies
Value
Management
Planning, Budgeting & Forecasting
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Strategic Planning
Accounting 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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
I Sistemi di Enterprise
Performance Management
Enterprise Performance Mgt

Enterprise Performance Management è una disciplina che
si propone i seguenti obiettivi:


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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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Enterprise Performance Mgt
Common Reporting & Interaction
Strategy Management
Planning & Forecasting
Financial Close
Profitability Management
Common Integration & Analysis
Data Quality and Consistent Dimensions
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Quali strumenti? Excel...
…is a Good Departmental Tool, but…
•
•
•
•
•
Luca Spreafico
Disconnected
Data Security Risks
Error-prone
Doesn’t scale
No controls / audit
trails
Universita’ di Pavia – 25 novembre 2011
...è fra gli strumenti più utilizzati
… but business is more than two dimensions?
Market
Product

Time
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We typically look at more than
two dimensions (multidimensional)
So what do we do?
– Add more column headers!
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In our example:
– “Total” Market BY “Total”
Product, Actual Sales for
Qtr1 = 95,820
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Creates HEADACHES!
Scenario
Measures
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
... ma può diventare...
Multi-Dimensional = Multi-Sheet…

Add a sheet for each market
– 4 Markets + Total = 5 Sheets
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The problem exacerbates…
Market(s)
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
... un incubo!
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”
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
... Quindi ?
The Solution: Eradicate the Spreadsheet Hell
Oracle Essbase
• Use the same familiar tools, Excel, Word,
PowerPoint
• Achieve Speed of Thought response time
• Benefit from a centralized enterprise-scale solution
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
OLAP
On Line Analytical Processing
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Luca Spreafico
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 Whatif Scenarios
Powerful Dimensional
Calculation Engine
Universita’ di Pavia – 25 novembre 2011
Oracle EPM
Strategic Planning
• Hyperion Strategic Finance
• Hyperion Scorecard
• Crystal Ball
Financial Close
• Hyperion Financial
Management
• Financial Close Management
• Disclosure Management
• GRC Manager
• GRC Intelligence
Planning and Forecasting
Shared Components
Financial Data
Quality
Management
Essbase
•
•
•
•
•
Hyperion Planning
Workforce Planning
Capital Asset Planning
Integrated Operational Planning
Public Sector Planning
Data Relationship
Management
Profitability Management
• Hyperion Profitability and
Cost Management
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
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
Luca Spreafico
Universita’ di Pavia – 25 novembre 2011
Alcuni utilizzatori dei prodotti EPM
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.
Before
After
• 20 days to close
• Lengthy year-end reporting
• Costly financial reporting
process
• 78 charts of accounts
• Widely varying reporting
definitions and procedures
• 5 days to close
Luca Spreafico
• Global consolidation across 58
lines of business
• Global forecasting and reporting
solution for 1,000+ users
• Minutes to access information
Universita’ di Pavia – 25 novembre 2011
Alcuni utilizzatori dei prodotti EPM
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 longrange 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
Luca Spreafico
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
Universita’ di Pavia – 25 novembre 2011
Alcuni utilizzatori dei prodotti EPM
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
Luca Spreafico
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
Universita’ di Pavia – 25 novembre 2011
Alcuni utilizzatori dei prodotti EPM
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
Luca Spreafico
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
Universita’ di Pavia – 25 novembre 2011
Alcuni utilizzatori dei prodotti EPM
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
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
Luca Spreafico
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
Universita’ di Pavia – 25 novembre 2011