會計Essay代寫范文：Making Changes to Accounting Information Systems
本文是會計專業的Essay代寫范例，題目是“Making Changes to Accounting Information Systems（改變會計信息系統）”，當公司對其會計信息系統進行更改時，為了實現目標，他們需要考慮新系統到底需要更改什么，這是至關重要的。
When a company makes changes to their accounting information system, it is crucial that they need to consider what exactly they need to change with the new system in order for what to achieve as a goal.
To figure out what changes necessary for a company, they need to do a system analysis, which will help them figure out the information they need for the system changes. Then the company needs to focus on the intangible aspects to find out what they need for the system to be able to do and how it will be controlled. The next step is to put all this information and turn it into a specific use of codes and test computer programs to design and input the documents to turn them into files or database to develop certain procedures to build a control for this new system (Romney & Steinbart, 2011). All of this information is then communicated properly to the management and employees and they will use this changes when necessary. To make sure the changes are successfully implemented and the information that was used is reliable, it must be planned out and staff appropriately. Most of the time the AIS implementations fail because the company or the third party software provider does not follow the steps for the changes properly. One of the companies I found was Target, they are a good example of a company where they did not do their due diligence before implementing the new system, therefore, the company ended in failure and huge financial loss. Through my research, we can look at the factors that contributed to this failure and access senior management responsibility for the failure. Also, review target attempt at entering into an international market Canada using the new AIS system, which ended in failure. Evaluating whether the significant failure came from the system design, implementation, or operational phase of the process and see what are some best implementation practice that would have reduced the chance of failure that Target experienced. Finally, reviewing what a company should not do when changing the foundation to follow when they are implementing the new AIS.
為了弄清楚公司需要進行哪些更改，他們需要進行系統分析，這將幫助他們弄清楚系統更改所需的信息。然后，公司需要關注無形的方面，以找出他們需要系統能夠做什么，以及如何控制系統。下一步是把所有這些信息并將其轉化為具體的使用規范和測試計算機程序設計和輸入文檔把它們變成文件或數據庫開發某些程序建立一個控制這個新系統(羅姆尼& Steinbart, 2011)。然后，所有這些信息都被恰當地傳達給管理層和員工，他們將在必要時使用這些變化。為了確保成功地執行了更改，使用的信息是可靠的，必須對其進行計劃，并適當地安排人員。大多數情況下，AIS實現失敗是因為公司或第三方軟件提供商沒有正確地遵循更改的步驟。我找到的公司之一是Target，他們是一個很好的例子，在實施新系統之前，他們沒有做盡職調查，因此，公司以失敗告終，并造成了巨大的財務損失。通過我的研究，我們可以看到導致失敗的因素，并了解高級管理人員對失敗的責任。另外，還檢討了使用新AIS系統進入加拿大國際市場的目標嘗試，但以失敗告終。評估重大的失敗是否來自于系統設計、實現或過程的操作階段，并查看哪些最佳的實現實踐可以減少Target所經歷的失敗的機會。最后，回顧一個公司在實施新的AIS時，在改變基礎時不應該做什么。
Target decided to expand their operation into Canada to have more profit and they promised their investors they would be profitable by the end of 2013. Unfortunately, there were a number of things that contributed to the failure of their international expansion. One of the problems that lead to failure was the lack of planning for the company. As discussed before, planning for the changes in AIS is very important when it comes to a company success. Target made their decision by purchasing more than 120 Zellers stores from the Canadian department store for $1.8 billion in 2011 (Gerwirtz, 2016). According to The Wall Street Journal, these 124 stores were rundown shopping centers that were hard to access. Before this Target never had any stores opened in Canada to evaluate how the business would run or would have any problems that would arise but instead they opened all the stores at once. They have not done any research on the previous stores that was failed at the same location in Canada. These locations were smaller than Targets typical U.S. layouts and took more money than expected to expand and convert their trademark red-and-white layout (Wahba, 2015). This issue itself indicated the lack of research and planning by the company before moving forward with plans to expand stores in Canada.
Target also built three distribution centers in Canada to have an even flow of products into all of their stores (Gewirtz, 2016). It is very important for a company to have a good system in process that helps with getting the product efficiently from the suppliers to distributors than to the stores. Target has one of the top line inventory that enables the stores to keep stock on the shelves without keeping too much stock in the back room from over ordering. The system works through the point of sale system and reorders product once it drops to a certain level. The employees have the ability to use handheld computers that can tell them how much product they have in stock and if there is any back stock in the stores backroom. The handheld computer will even give them the exact location in the back room where they can locate the product. The team members in the backroom run collections throughout the day and pull product to restock the shelves. Another factor that leads to Target failure in Canada was the decision to outsource and use of a new ERP system, which they were unfamiliar with. The decisions that lead Target to outsource their new system because the technology used in the U.S. was not ideal for a foreign country and that it needed to be customized to take into account Canadian dollar and even French- Language characters (Castaldo). This was the reason why Target decided to go with a new system, which they felt would be faster to implement. The decision to use a new system meant all of Target’s information for their products needed to be input into the new system, which was done manually. Anytime information is entered into a system manually there is a higher chance that the information may be entered inaccurately. Because of the inaccurate information, Canada stores shelves were all disorganized and empty and the selection was limited (Jackson, 2016). Empty shelves will always lead to low sales and sales goals.
塔吉特還在加拿大建立了三個配送中心，使產品均勻流入所有的商店(Gewirtz, 2016)。對于一個公司來說，有一個良好的流程系統是非常重要的，它有助于將產品從供應商有效地送到分銷商手中，而不是送到商店。塔吉特有一個最頂級的庫存，使商店能夠保持貨架上的庫存，而不會有太多的庫存在后面的房間，以免過度訂購。該系統通過銷售點系統工作，并在產品下降到一定水平時重新訂購。員工可以使用掌上電腦，電腦可以告訴他們有多少產品有庫存，以及商店的后臺是否有庫存。掌上電腦甚至會在后面的房間里給他們提供產品的準確位置。幕后的團隊成員一整天都在收集產品，并將產品重新放到貨架上。導致塔吉特在加拿大失敗的另一個因素是決定外包和使用新的ERP系統，他們不熟悉。這個決定導致Target將他們的新系統外包，因為在美國使用的技術對于外國來說并不理想，而且需要進行定制，以考慮到加拿大元甚至法語字符(Castaldo)。這就是塔吉特公司決定采用新系統的原因，他們覺得新系統實施起來會更快。使用新系統的決定意味著塔吉特的所有產品信息都需要輸入到新系統中，這是手動完成的。任何時候，手動將信息輸入系統，信息輸入不準確的可能性都很高。由于信息的不準確，加拿大商店的貨架都是雜亂無章和空的，選擇是有限的(Jackson, 2016)。空貨架總是會導致低銷量和銷售目標。
There were also more issues with the new system not being protected that lead to failure. When implementing a new system, it is important to ensure that the system is protected to avoid changes that could affect the performance of the system. Target and the third party they purchased the new system from failed to do so contributing to their stock issues and ultimately their failure in the Canadian market. Business analysts who were evaluated on the percentage of their product are being in stock turned off the auto-replenishment system causing it to appear on paper that the stock was always high. (Jackson, 2016) The analysts had the ability to do this because controls were not put in place to limit the ability to do so.
Target also failed to have a clear communication between the company and their vendors, which caused a huge delay time in reeving products. Even though Canada Target understood in the system the date they expected the product should arrive at their distribution center but the vendors thought it was the date they would send the shipment instead (Jackson, 2016). This misunderstanding with the use of terminology that is clearly understood by those that work for Target but not always understood by those that don’t contribute to the stock issues in the stores and that lead to company’s failure.
Target公司和供應商之間也沒有進行明確的溝通，這造成了產品回收的巨大延遲。盡管Canada Target在系統中理解了他們預期產品應該到達他們的分銷中心的日期，但供應商認為這是他們將發送貨物的日期(Jackson, 2016)。這種對術語的誤解只有塔吉特的員工才明白，而不是那些不會導致商店庫存問題并導致公司失敗的人。
The question that is always asked when a company fails is who in senior management is responsible for the failure. There were a lot of things that went wrong during Target’s venture into Canada but ultimately it boils down to the company’s deadlines which caused everything to be rushed without being thoroughly planned and tested. The deadlines were driven by the purchase that Target’s CEO, Gregg Steinhafel made to facilitate Target’s expansion into the Canadian market. When the opportunity was presented to Target they were also made aware that Walmart was also interested because of that Target CEO decided to buy the stores. This eventually leads them to the commitment of opening all the stores as quickly as possible to avoid paying rent on stores that weren’t operational (Castaldo). Although Gregg Steinhafel started the ball rolling, he was not the only senior manager that was responsible for the failure that ensued. There were a number of individuals that should have spoken up about the impossible deadlines and the issues they feared may happen and were experiencing but chose instead to say nothing. Tony Fisher who was the president of Target Canada was informed about the issues by those under him. Hoping that Fisher would tell his boss and CEO that they needed more time (Castaldo). It is the responsibility of senior management to ensure that implementations are researched, well planned, communicated, and supported with training. The facts clearly indicate that Target’s senior management did not take the time to ensure these steps took place and instead rushed into their attempt at opening stores in the Canadian market.
The biggest contributing factor of the failure was the numerous issues with the ERP system that the senior managers decided to purchase instead of having their existing technology customized for the Canadian market. The decision to purchase a new system was not the issue that caused the failure but instead was the lack of planning, testing, and training on the new system. According to Romney & Steinbart, management’s “key roles include establishing system goals and objectives, selecting system department leadership and reviewing their performance, establishing policies for project selection and organizational structure, and participating in important system decisions.” If management had followed these guidelines the outcome Target’s chances of succeeding in Canada would have increased. Instead, their decisions and lack of preparation led to stores opening with empty shelves which disappointed consumers expect them to see the lack of selections compared to online as well as the store in the U.S. (Wahba, 2015). Once the damaging first impressions were made on the Canadian customers it was an uphill battle to gain customers and bring sales where they originally anticipated they would be. Target’s CEO Gregg Steinhafel decided to step down from the company after more than a 35-year career at the company but it was ultimately due to the data breach disaster which was taking place during the expansion into Canada as well as the failing operations in Canada (Morran, 2014). The CEO who stepped in, Brian Cornell, ultimately decided to file for bankruptcy protection and close all of the Canadian locations. The other senior managers moved back to other positions within the company in the U.S. when the Canadian Target stores were closed with the exception of the president of the Canadian Target stores who left the business not long after Gregg Steinhafel.
失敗的最大因素是ERP系統的眾多問題，高級經理決定購買而不是為加拿大市場定制他們現有的技術。購買新系統的決定并不是導致失敗的問題，而是缺乏對新系統的計劃、測試和培訓。根據Romney & Steinbart，管理的“關鍵角色包括建立系統目標和目標，選擇系統部門領導和審查他們的表現，為項目選擇和組織結構建立政策，并參與重要的系統決策。”如果管理層遵循這些指導方針，塔吉特公司在加拿大成功的機會就會增加。相反，他們的決定和缺乏準備導致商店空空如也的貨架開業，這讓消費者失望，他們希望他們看到的選擇比網上和美國的商店少(Wahba, 2015)。一旦給加拿大的顧客留下了不好的第一印象，贏得顧客和帶來他們最初預期的銷售額就會是一場艱苦的戰斗。Target的首席執行官Gregg Steinhafel決定從公司辭職，在該公司超過35年的職業生涯，但這最終是由于數據泄露災難，發生在加拿大擴張和失敗的運營在加拿大(Morran, 2014)。介入此事的首席執行官布萊恩·康奈爾(Brian Cornell)最終決定申請破產保護，并關閉所有在加拿大的門店。當加拿大塔吉特商店關閉后，其他高級經理都回到了公司在美國的其他職位，只有加拿大塔吉特商店的總統在格雷格·施泰因哈費爾之后不久離開了業務。
There are a number of activities which a company should go through when they decide to change their accounting information system which includes a system analysis, conceptual design, physical design, implementation and conversion, and operation and maintenance. Not going through these activities or missing critical steps within one of the activities could lead to the system failing. The system failure experienced with Target Canada was ultimately a combination of critical steps which were missed in the system design and implementation. During the system design, a system analysis should take place to identify what is needed in the new system to ensure the new system selected can accomplish the tasks the company needs it to perform. The system that Target purchased was “from Israel-based Retalix, it represented the first time the system was being deployed in Canada” (Jackson, 2016). Target could have avoided many of the issues experienced with the system by testing the system before going live which is a step that should be completed during implementation. Testing the system ahead of time would have given the company the opportunity to discover the issues and work through them instead of discovering them when the system was live being used for customers. Another issue which could have been avoided by completing a system analysis was the auto-replenishment system being turned off causing issues getting the product to the stores (Jackson, 2016). A system analysis would have helped determine what system protections needed to be in place to ensure essential functions of the system could not be tampered with. Ensuring that the appropriate access is granted to various functions within the system is important so that the system will function the way the company intended it to perform. If Target took the time to analyze the system to make sure the essential functions have protected the issue with stock replenishment may have been avoided.
The failures that happened at Target when implementing a new ERP system illustrates the importance of each of the activities needed when purchasing or converting a new AIS system. Target could have avoided many of the issues becoming as big of a problem as they did if they had best practices in place for implementing new systems. If they made sure they had the time and resources necessary to make sure the system they were implementing would meet their needs they could have done a test run which would have revealed possibly all of the issues. They should have implemented the automatic accuracy when checking inventory should be put in place to prevent the human errors that were often made when entering data for the products (Jackson, 2016). The data that was entered into Targets new ERP system was primarily entered manually. If the data had been checked before going live with the system they would have realized the errors and avoided the stock issues they experienced due to the errors. The systems used by companies are only as good as the data, which is input into the system. Testing all parts of the system before rolling them out to all stores is important to avoid customer dissatisfaction and frustrations. Target did not test the system before going live and experienced issues with the cash registers freezing and the self-checkout register giving out incorrect change at times (Northrup, 2016). It is equally as important for users to be trained and comfortable using the system so that a high level of customer service can be maintained. Target’s entrance into the Canadian market was rushed due to deadlines which were not possible to meet which caused numerous issues that were evident to the customers when they experienced empty shelves instead of stores stocked with product. The system issues ultimately caused the empty shelves, which in turn affected the company’s overall image in the Canadian market. It is important for companies to have best practices in place to avoid the type of errors that Target experienced with their new ERP system.
Target在實施一個新的ERP系統時發生的故障說明了購買或轉換一個新的AIS系統時所需的每一項活動的重要性。如果Target擁有實現新系統的最佳實踐，那么他們本可以避免許多問題變成像他們所做的那樣嚴重的問題。如果他們確信他們有必要的時間和資源來確保他們正在實施的系統能夠滿足他們的需求，他們可以做一個測試運行，這可能會揭示所有的問題。他們應該在檢查庫存時實現自動準確性，以防止在輸入產品數據時經常出現的人為錯誤(Jackson, 2016)。進入Targets新ERP系統的數據主要是手動輸入的。如果在系統上線之前對數據進行了檢查，他們就會意識到這些錯誤，并避免由于這些錯誤而導致的庫存問題。公司使用的系統和輸入系統的數據一樣好。在將系統的所有部分推廣到所有商店之前進行測試，這對于避免客戶的不滿和挫折非常重要。Target在上線之前沒有對系統進行測試，遇到了收銀機凍結和自動結賬收銀機有時會出現錯誤的找零問題(Northrup, 2016)。同樣重要的是，對用戶進行培訓和舒適地使用系統，以保持高水平的客戶服務。Target進入加拿大市場的時間很倉促，因為截止日期不可能滿足，這導致了許多問題，這對顧客來說是顯而易見的，因為他們看到的是空空如也的貨架，而不是商店里堆滿了產品。系統問題最終導致貨架空空化，進而影響了該公司在加拿大市場的整體形象。重要的是，公司要有最佳實踐，以避免錯誤的類型，塔吉特在他們的新的ERP系統。
There are a number of best practices, which a company can establish to avoid failure. Many of the best practices that should be used to follow the steps a company would follow when a new system is purchased or they decide to upgrade their current system. The first best practice would be to define clear goals for the project. Clear goals would help the company to evaluate what critical business needs to be done when it comes to ERP solution (Tanner, 2014). Without clear goals, it is easy for a company to lose sight of what they are trying to accomplish with the new system, which could lead to the system failing to meet the needs of the company. Clear goals will keep those working on the implementation focused on what is important to the company and what the new system is meant to accomplish. It is also important for the company and those on the teams working on designing and implementing the new system to have a clear understanding of the company’s business processes. When the business processes are understood it is easier for the team to evaluate suitable system software, which will provide the best benefits and efficiencies for the company (Tanner, 2014). A key best practice that Target failed to follow was ensuring they had enough time and resources for the implementation of the new system. When a project is rushed key steps may be missed which leads to failure that is why it is important to ensure enough time is budgeted for the entire process. During my research, I found that many implementations failed because the company or third party vendor assisting with the implementation failed to allow enough time for the implementation causing deadlines to be missed and budgets to be underestimated.
Another best practice that is important to a successful system implementation is ensuring the data, which is inputted into the new system, is accurate. Inaccurate information can cause the system not to work as intended for the company (Tanner, 2014). This was a big contributing factor to the Target failure because the information, which was put into their new ERP system, had a high percentage of inaccuracies, which caused stock issues in the stores leaving, shelves empty. Another best practice is for the company to establish an active testing environment to test the new systems before they are put into all areas of the company. This will help the company to avoid any unplanned downtimes (Tanner, 2014). It is always easier to deal with issues found during a test period, which does not affect the entire company or customers. Finally, it is also important to have the best practice of investing in training and education to get the benefits and efficiencies the company is striving to achieve from the new system. If a company doesn’t have training and education best practices it could lead to the system failure (Tanner, 2014). These are just a few of the best practices that Target failed to establish which contributed to the failure of their implementation but there are others which a company can establish to raise their chances of success.
另一個對成功的系統實現很重要的最佳實踐是確保輸入到新系統的數據是準確的。不準確的信息可能會導致系統無法按照公司的預期工作(Tanner, 2014)。這是導致塔吉特失敗的一個重要因素，因為輸入到他們新的ERP系統的信息有很高的不準確性，這導致商店庫存問題，貨架空了。另一個最佳實踐是公司建立一個積極的測試環境，在新系統投入公司的所有領域之前對其進行測試。這將有助于公司避免任何計劃外的停機時間(Tanner, 2014)。在測試期間處理發現的問題總是更容易，這不會影響整個公司或客戶。最后，在培訓和教育方面進行最佳投資，以獲得公司正努力從新系統中獲得的效益和效率，這也很重要。如果一個公司沒有培訓和教育最佳實踐，它可能會導致系統故障(Tanner, 2014)。這些只是塔吉特未能建立的導致其實施失敗的一些最佳實踐，但還有其他一些公司可以建立的，以提高成功的機會。
Establishing a foundation to follow when implementing a new accounting information system is key to the success of the implementation. It is important for a company who has decided to purchase a new system or upgrade their existing one to take the time to establish a plan. A company should not rush through the planning process or any aspect of the implementation process. A solid plan should include established goals for each step of the implementation to keep the implementation on track. A company needs to ensure the established plan does not have unreasonable deadlines, which could cause steps to be missed during the process, which ultimately leads to failure.
在實施新的會計信息系統時，建立一個可遵循的基礎是實施成功的關鍵。對于決定購買新系統或升級現有系統的公司來說，花時間制定計劃是很重要的。公司不應該匆忙地完成計劃過程或實施過程的任何方面。一個可靠的計劃應該包括為實施的每個步驟確定的目標，以保持實施在正軌上。公司需要確保已建立的計劃沒有不合理的最后期限，這可能導致在過程中錯過步驟，最終導致失敗。
It is also important for appropriate resources to be committed to the project and that appropriate support and guidance is provided. The resources should be able to provide answers and guidance during the implementation to increase the probability of success for the project. It is equally as important that the company does not over commit resources causing other areas of the company to suffer or possibly fail. Planning and providing appropriate resources are key areas which a company should have established best practice in place as a foundation to build upon for the rest of the best practices which should be in place to increase the chances of success.
同樣重要的是，向該項目承諾適當的資源，并提供適當的支助和指導。這些資源應該能夠在執行過程中提供答案和指導，以增加項目成功的概率。同樣重要的是，公司不能過度投入資源，導致公司的其他領域遭受損失或可能失敗。計劃和提供適當的資源是關鍵領域，公司應該建立最佳實踐作為基礎，以建立其他最佳實踐的基礎，這些最佳實踐應該到位，以增加成功的機會。
In order for a company to have a successful AIS implementation, there are key steps, which should be followed. Taking shortcuts or rushing through the steps increases the probability that the implementation will fail. The key activities include systems analysis, conceptual systems design, physical design, implementation and conversion, and operation and maintenance. Putting best practices in place which addresses these activities and the steps for each will help the organization stay focused and on track. There are a number of organizations, which have experienced implementation failures because they or the third party vendor hired for the implementation have not followed through with the established activities and steps. Target experienced a large-scale implementation failure when they attempted to open multiple stores in Canada using a newly purchased system. The failure was caused due to poor planning, deadlines, which were impossible to meet, neglecting testing the system before it was implemented into the stores and miscommunication with their vendors. This caused many to leave the company, stores to be closed and a large number of people to lose their jobs as well as costing Target billions of dollars. The failure that Target experienced as well as numerous other companies is a clear indication of why it is so important for a company to have a solid foundation and established best practices which are followed during a new system implementation.
為了一個公司有一個成功的AIS實施，有一些關鍵的步驟，應該遵循。走捷徑或匆忙完成步驟會增加實現失敗的可能性。關鍵活動包括系統分析、概念系統設計、物理設計、實施和轉換，以及操作和維護。將處理這些活動和每個活動的步驟的最佳實踐落實到位，將有助于組織保持專注和在正軌上。有許多組織都經歷過實現失敗，因為他們或為實現而聘請的第三方供應商沒有遵循已建立的活動和步驟。Target在使用新購買的系統在加拿大開設多家門店時，遭遇了大規模的實施失敗。失敗的原因是計劃不周、不可能達到的最后期限、忽視了系統在門店實施前的測試以及與供應商的溝通失誤。這導致許多人離開公司，商店關閉，大量的人失去工作，并使塔吉特公司損失了數十億美元。塔吉特所經歷的失敗以及許多其他公司的失敗清楚地表明，為什么對一個公司來說，擁有一個堅實的基礎和建立在新系統實施過程中遵循的最佳實踐是如此重要。
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