Achievements & Challenges of ERP Implementation in CDAC

Astha Gupta, Tejveer Singh

Abstract: Enterprise Applications in Public Sector and Government are fast emerging in India. While Public Sector has seen an earlier and faster adoption, Government organizations are also keenly evaluating and, to some extent, adopting this paradigm. This paper brings about the challenges in implementing ERP Solution for R&D Government organization. It also describes the choice, analysis, decision, implementation and benefits of enterprise application at Noida center of CDAC. The objective of this paper is to provide insights into the paradigm of enterprise applications for E-Government and reaffirm that this is a notable, feasible, and perhaps an efficient phenomenon towards IT systems in Government. Keywords: ERP, Enterprise Application, SAP Human Resources, SAP Finance & Controlling, SAP Materials Management

1. Introduction
Adoption of Enterprise Applications (ERP, HCM, FI&CO, MM etc.) in the Public Sector in India has now got established, particularly in the PSUs/PSEs, and to some extent in the Government Organizations at the Central, State and Local Bodies levels. As these adoptions continue to happen, it is important that the "Value" derived from such implementations are understood and documented for the benefit of like Organizations willing to take this route for implementation of information systems in Government. This can happen only if some of the iconic cases are analyzed for their choice and implementation of Enterprise Applications. In addition, since implementations of Enterprise Applications are also expected to benefit Organizations by providing Best Practices for their various Processes, an analysis of relevant cases could well result in the development of a new paradigm towards information systems in Government, whilst, at the same time, ensuring that the lessons from such cases are well reckoned to avoid any pitfalls and reduced chances for success. Government organizations are faced with the unprecedented challenges of serving many stakeholders. They must deliver innovative services that meet the needs of employees, constituents, and business partners while simultaneously striving to reduce costs and optimize limited personnel and funding resources. They have to manage increasingly complex business processes to the satisfaction of various internal and external constituents - while improving return on taxpayers' money. It is in this context that this paper tries to delve deep into the choice, procurement and implementation of Enterprise Applications at CDAC Noida. Section 2 explores the key requirements and modules required to be implemented in CDAC and sections 3 to 6 give implementation details of 224

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HR, FICO, MM and PS modules respectively.

2. ERP Solution for CDAC

The objective of the project ERP Solution for CDAC is to provide seamless integration of information flowing through the organization. The following modules were required to be integrated:
q q q q

Human Resource Management System Finance & Accounts Materials Management Project System

A key requirement during the implementation of the systems is that they must all be tightly and seamlessly integrated such that:
q q q q

Any item of data needs to be entered only once and is then made available as often as necessary to all the systems that need to use it Disparate information can be consolidated from a number of systems as required to produce reports and carry out ad hoc analysis and reporting Single sign-on for all elements of all systems that can be accessed - subject to authorization - from any single user workstation Service Oriented Architecture is available wherein all systems can be orchestrated into a business process by exposing applications as web services.

For more information on SAP and reasons for selecting SAP as ERP vendor for CDAC, please refer [1] and [2]

3. Human Resource Management System

The Human Resource Department in CDAC performs the following services for organization:
q q q q q

Recruitment Process and Manpower Planning Service Book and personal file maintenance Probation clearance, Increments, Promotions , Contract Review Attendance & Leave Management Deputation , Transfer, Reliving

The activities carried out in HR department and finance department for payroll as depicted in flow chart (Fig. 1) are merged together in HR module of SAP.
Employee Data/ Service Book Mgmt. Attendance/Leave Management System HR Management System Pay bill Preparati Payment / Bank Details Payroll Management (Finance) Quarterl y E-

Form 16

Other MIS Reports

Recruitment and Manpower Planning

Increment, Transfer, deputation, Relieving

Statutory and Voluntary deductions

Claims, Reimbursements, Loans, Advances

Figure 1: Flowchart for HR and Payroll Activities

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The appropriate business functions are made available to users based on their authorization. A. Sub modules of SAP HR that have been implemented to fulfill the requirements since FY 2009-2010:

3.1 Organization Management

In CDAC we have created Reporting hierarchy/ Structure consisting of Departments or Groups, Projects lying under the groups, positions for the groups. For e.g. in 'Support Service General' Group there are four departments i.e. Finance, Human Resource, Material Management and Administration. There are different positions under each department. For e.g. some of the positions in Administration is Joint Director (Admin), Administrative Officer, Civil Engineer, Electrical Engineer, Attendants, Drivers, Clerks etc. There is a relationship which is established between all objects (Support Service General Group 'reports to' CDAC and 'is line supervisor of' all four departments)

3.2 Personal Administration

In this sub-module, we have defined the settings that are to be used to determine how the system handles Personnel Administration for CDAC. This includes:
q

Authorizations for master data maintenance: For e.g. authorization for creating joining data lies with an HR user and creating investment details, PF details lies with a Finance user in CDAC. Personnel number assignment for persons being hired: Personnel number or Employee Id is assigned for new employees by HR. For e.g. in Noida center employee id is a 9 digit number. In SAP maximum 8 digits are provided for an employee number. Hence a change has been carried out where first two digits (11) is replaced by 1 for regular employees, 2 for Contract on Scale Employees and 3 for consolidated employees. Plausibility of other sub applications both within HR and outside HR: Personnel Administration module is integrated with OM, TM and Payroll. For e.g. while hiring a new employee, position is assigned in organization structure. Design of input templates for personnel administration: For CDAC we have created new template 'Additional Personal Details ' as shown in Fig. 2 for filling up the information like Office order date, office order number, category, identification mark, Blood group, Mother tongue and other details which are entered in service book during joining. These details were not available in standard SAP Infotypes. Design of work processes for personnel administration: Various Personnel Actions (personnel actions are used to carry out complex personnel administration procedures. A personnel action displays, in the correct sequence, the infotypes that have to be maintained for a specific action) such as Increment, Promotion, Change in Department, Joining, Relieving, Transfer along with reasons have been created according to the requirement in CDAC

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Figure 2: Additional Personnel Details

3.3 Time Management

The Time Management component for CDAC offers support in performing all human resources processes involving the planning, recording and valuation of employees' work performed and absence times. List of Holidays is entered every year. Then Leave/Absence Quota is accrued during the beginning of every year for all employees and as and when new employees are hired. Absence Data from 21st of previous month to 20th of current month is entered in system and becomes the base for payroll.

3.4 Payroll
In CDAC Payroll accounting takes input from all the components (Personnel Administration, Organization Management and Time Management) to form the salary and reports like PF Report, Employees monthly paybill, Quarterly returns, Form 16 and other MIS reports. A sample pay slip's (remuneration statement) is shown in Fig. 3. The pay slip consists of all necessary employee basic information (name, id, project , PF number), Earning details (Basic Pay components), Deduction details (all statutory and voluntary), Leave Balance Status (As on 20th of current month), Reimbursements against Claims, Section 10 exemption etc

B. Business Process Re-engineering

Some business process re-engineering and enhancements have been done in the business functions to improvise the existing system. This includes reimbursements against claims along with salary, automatic calculation of arrears of salary (due to increments, promotions which are effective from back date), automatic deductions due to unpaid leave, sending pay slips regularly. Since then we are continuously improving. Issue of Form 16 and Quarterly E Return of employees are important activities.

C. Reporting
SAP provides excellent user friendly reporting tools and standard reports as well. We have created the infoset (All the data in sap hr is stored in the form of infotypes. While creating Infosets we 227

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select the required logical database for SAP HR). Various MIS Reports as desired in CDAC can be generated any time by user themselves. Some of the frequently taken out reports are Current Employee Strength (Based on different categories, employee subgroup, cost center etc), Joining and Relieving Data, Employees in certain pay band, Blood Group Data, Absence and Absence Quota Data, Number of Vacant positions, Investment details, Pay bill and Bank Transfer Report, PF Report etc

D. Enhancements which can be taken up in future:

q

Web Login for each employee can be configured once the ESS( employee self service is a web enabled tool through which employees can view and update their own information, apply for leave etc ) is implemented Recruitment module: From advertisements in newspaper to hiring an applicant, all activities will come under Recruitment

Figure 3: Sample Pay Slip

E. Challenges faced in HR module in CDAC

q

Data collection, converting them into required format and migrating from non ERP system to ERP system requires lot of effort, accuracy and is a task of great responsibility. The 228

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challenge was undertaken and with the help of BDC (Batch data communication is one of the process to transfer data from non SAP system to SAP system) programs the migration was done, which is fast and accurate. In HR, several statutory, taxation and other rules keeps on changing on regular basis. It is very essential to keep track of these changes. Effective change management is very important for any ERP system to be a success. Many a time even user is not aware of recent legal changes. SAP development teams keep track and new upgrades are released which contains the enhancement packs and correction notes. Implementation team and technical team keep track of the new releases and they are implemented as and when required. Switching from legacy system to new system is not easily accepted by users. Through handson training and making users friendly to the system, switching was done. Once users find the benefits of using the system, it becomes their need. Gradually they have developed liking while working on the system.

4. Finance & Accounts

Financial accounting is the backbone of an organization. It depicts the financial position of an organization as on date. It helps in decision making by the management as it makes available the required information. SAP FI is the very important module. SAP FI module receives posting from the various other modules such as MM, HR and PS through various integration points. All the posting from the aforesaid modules are posted real-time to FI module. FI module feeds in data to CO modules such as Cost center accounting, profit center accounting module. In CDAC, SAP FI module is geared for external reporting i.e. legal reporting, tax reporting. SAP CO module is geared for internal reporting i.e. Profit center/Project wise reporting. Basic workflow for Finance and Controlling Function is as shown in Fig. 4.

General Ledger Accounting

Accounts Receivable

Accounts Payable

Bank Accounting

Finance and Controlling

Asset Accounting

HR (Payroll)
Cost Center Accounting Profit Center Accounting

MM

Figure 4: Finance and Controlling

A. Finance & Controlling Sub-Modules

The following sub modules of SAP FICO have been implemented in CDAC to fulfill all the requirements: 1. General Ledger Accounting: The central task of G/L accounting in CDAC is to provide a comprehensive picture for external accounting and accounts.

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2. Accounts Receivable: The Accounts Receivable application component records and administers accounting data of all Customers/Sundry debtors of CDAC. 3. Accounts Payable: The Accounts Payable application component records and administers accounting data for all Vendors/Sundry Creditors of CDAC. 4. Bank Accounting: This component is used to handle accounting transactions of all banks deal with CDAC. It includes the management of bank master data and the creation and processing of incoming and outgoing payments. 5. Asset Accounting: The Asset Accounting component is used for managing and supervising fixed assets of CDAC. 6. Cost Center Accounting: We use Cost Center Accounting for controlling purposes within our organization. Cost Center Accounting lets us analyze the overhead costs according to where they were incurred within the organization. 7. Profit Center Accounting: Profit Center Accounting helps us to determine profits and losses using Profit Center. A profit center is a management-oriented organizational unit used for internal controlling purposes.

B. Business Process Re-engineering

There are some changes carried out in business process of FI. Few examples are:
q

In AS-IS process (using Tally), Balance Sheets for Business, Training and R&D Division are based on the separate GL Account (chart of account) for each division but with SAP we can take the Balance sheet for each division using Profit Center while maintaining same chart of account for each division. In AS-IS process, Advance to Staff is group head which include the amount details of each employee who have taken the advance. Similarly group heads Laptop Advance, LTC Advance, Personal Loan etc consists of the detail of the corresponding employees. But now with SAP TO-BE process we can get these detail employees wise with the help of Special GL [3]. It means for a particular employee now we can have the report about how much advance, Laptop advance, personal Loan, etc. is pending against him. To meet this requirement we treated each employee as customer in SAP FI.

C. Financial & Controlling Reporting

Some enhancements have been carried out in Financial Accounting to improvise the existing business process. This includes reporting of Financial Statements such as Balance sheet and Income & Expenditure as per the CDAC Headquarter format. In AS IS Financial statements are created manually in excel using data from tally. With SAP, Balance Sheet will come out automatically as per CDAC Headquarter format using Report Painter [3]. Two type of report can be generated using report painter:

1. CDAC Financial Report for External Purpose

A snapshot of Balance sheet for FY 2010-2011 based on closing balance as on 31st March 2011 is shown in Fig. 5.

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Achievements & Challenges of ERP Implementation in CDAC

Figure 5: CDAC Financial Report for External Purpose

2. CDAC Controlling Report for Internal Purpose

Similarly, reports can be taken out based on profit centers with previous period as comparison period for the current period. This allows quick analysis, faster responding and hence decision making. Fig. 6 shows the internal report for BDD Noida

Figure 6: CDAC Controlling Report for Internal Purpose.

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D. Challenges faced during SAP FICO Implementation in CDAC 1. Data collection and Data Migration
Data collection, converting into required format and migrating in SAP was a challenge initially. For e.g. Fixed Asset register was not maintained properly. Also due to changes in business process (special GL, profit center, employees as customer in SAP) the conversion of data needed some depth knowledge and lot of time initially. But with mastering the LSMW the challenge was resolved to great extent. The LSMW (Legacy System Migration Workbench) is an R/3-based SAP tool that supports us while transferring data from non-SAP systems ("Legacy Systems") to SAP System. In CDAC, We used Standard batch/direct input method of LSMW for uploading Transaction data (Opening Balance Data) and Batch Input Recording method of LSMW for uploading Master data (GL, Customer, Vendor and Asset Master Data).

2. Requirement Gathering
There are different members for different processes in Finance. For e.g. Training & Division is taken care by one member and vendors and customers are taken care by other team members. Taking inputs from them and documenting them into AS IS, getting reviewed, and corrected was time consuming. Finally all the GL, Customer, Vendor & Asset Master data were collected from their respective end user.

3. Testing
Getting System testing done was a tough job. We do not have specialized testing team for SAP. Internal members (Finance department users) and faculty member for ERP course were given specific training on SAP module and generic training for testing. They were helpful in testing the system.

E. Benefits of implementing SAP FICO in CDAC

With SAP Financials Accounting & Controlling, we can gain the following benefits to improve performance, increase confidence in financial reporting, and address the changing financial requirements:
q

q q q q

Improve financial and managerial reporting -In CDAC, SAP FI module helps to generate external reports i.e. legal reports (Balance sheet and Profit & Loss Statement), tax reports. SAP CO module is used to generate internal reports i.e. Profit center/Project wise reports. Real-time Integration of Finance & Controlling with Material Management and Human Resource Management - In CDAC with SAP FICO, we can integrate Material Management and Human Resource Management with core accounting and financial reporting processes. Improve corporate performance - SAP FICO enhances CDAC management decision making due to Real-time information from single data source. Achieve faster closes - Control on closing procedure will definitely help in FI and MM to meet report deadline in CDAC Tight control on authorization - With SAP ERP we have tight control on authorization to ensure data integrity at all levels. Increase in Efficiency- In CDAC, the efficiency and performance can be achieved to greater extent due to following reasons:

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q q q q q q q

Redundant data is eliminated by unifying master records from all divisions. Improved Efficiency of work force and processes -redundancy eliminated. Manual intervention in processing data is eliminated. Considerable reduction in paperwork due to automation. Instant availability of complex reports. Instant processing of transactions without any time lag.

Reduce overall finance costs - In CDAC, SAP FICO aims to operate effective sharedservices, collaborate with customers or suppliers, and streamline operations to reduce costs and resource demands.

SAP FI and HR Integration

Finance and Human Resource departments can be provided integrated solution such as data entered once can be used by another department. The major requirement which comes under integration of SAP FI and HR modules is to automatically post or transfer the salary being prepared in HR to FICO. In CDAC's scenario it is required to transfer the salary from HR to Finance according to Employee grouping (For e.g. Regular employees will be transferred to say 'X' GL and Consolidated employees salary will be transferred to say 'Y' GL).Following activities have been carried out specifically according to the requirements of CDAC in sand box (development client) :
q

q q

Defining Symbolic Accounts: The symbolic account is used to group wage types that are to be treated similarly for the purpose of posting. The wage types (mode of payment in HRPayroll) are not assigned directly to GL accounts in FI. They are first assigned to Symbolic accounts which in turn are assigned to GL accounts. Identification of all wage types for posting and defining of Posting Characteristics of Wage Types Assigning accounts(Balance Sheet, Expense , Customer for employees loan accounts) according to employee grouping in CDAC

Posting to Accounting is carried out using standard transaction code (PC00_M99_CIPE) provided by SAP. Initially test run is carried out, which is followed by simulation run and once error free documents are generated Live Posting is carried out using standard t-code PCP0 . A sample of payroll posting document is shown for reference in Fig. 7. GL Accounts as shown in the document are automatically updated in Accounts on successful posting. A transaction code is used to go to any task in an SAP application faster. By entering a transaction code instead of using the menu, we navigate to a task and start the function in a single step.

Figure 7: Payroll Posting Document

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5. Materials Management
Efficiency of an organization depends upon the availability of right material in right quantity at right time and at right place. Materials offer considerable scope for reducing costs and improving profits. They not only add value to the product but quality of end product depends on them. SAP Materials management module includes the following for CDAC:
q q q q q q

Requisitions Purchase orders Goods Receipts and Invoice verification Accounts payables (Vendor) master data Materials master data Inventory management

Basic workflow for Procurement to Pay is depicted in Fig. 8.

Indent is raised and approved manually PR is created by MM user in system RFQ : Limited/Open tender Create Purchase Order

Accounts Payable Payment Run

Perform Invoice Receipt

Perform Goods Receipt

Transmit PO to Vendor

Figure 8: Flowchart for Activities in MM

Once the need for new material is found, indent or purchase requisition is made by the indenter with approval of his/her HOD and ED. The PR is then sent to Head MMG. If required material is not available in stocks or is a new material, MMG user will create PR as well as required master data (material and vendor) in SAP. A tracking number will be given to PR to track all the documents referring to the aforesaid PR. Depending upon the type and amount of PR, the PR is processed either through limited tender or open tender. In limited tendering request for particular item is raised to various vendors for quotation. Once the quotation is provided by them, the comparison is done by the system. A sample comparison sheet is attached in Fig. 9. This shows the rates as quoted by different vendors, based on which the rank has been associated by the system.

Figure 9: Comparison sheet for analysis of vendors

The L1 is selected and the purchase order is created by MM user. The PO must be released/ 234

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approved by delegating authority depending upon the amount of PO. A sample purchase order as designed during initial configuration and requirement is shown in Fig. 10. PO is transmitted to the vendor with terms of payment and delivery schedule. Once the Goods are received, GR-IR is verified and approved by MMG, Indenter and HOD. Payment is done by Finance based on the GR-IR report.

Figure 10: Purchase Order

Any output may it be purchase order, comparison sheet, delivery note, form 16 in HR, pay slips and so on, an output format is generated by the document. This output format represents a message in the SAP System (message type). The message is then placed in the message queue and it can be released for printing or output either automatically or manually using a message control program. The key parameters of the message control program are:
q q

Time - When? (Options: immediately, on demand, batch run) Message Type - How? (Options: online/screen, printer, fax, e-mail)

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SAP FI and MM Integration

SAP MM is integrated with SAP FI through Transaction code OBYC. Within these there are various transaction keys to be maintained like BSX (Inventory Posting Debit), GBB (Goods Issue/ Scrapping/delivery of goods), and WRX (GR/IR clearing account) etc. In each of these transaction keys we specify Valuation Class and the GL accounts (Debit/Credit) which get automatically passed at the time of entry. This Valuation class is the vital link which ensures that Accounting documents are posted automatically. Every material will have a valuation class field. Examples of Valuation Class could be Finished Goods, Semi Finished goods, Raw Material etc All Material movements in MM happen with respect to a Movement Type. For e.g.:
q q

Goods receipt is defined with movement type 101 Goods issue to production order is defined with movement type 261

The combination of Valuation Class and Movement Type helps in determining the GL accounts.

6. Project System
Planning of all activities is an essential process in any project irrespective of its size and volume. Right planning helps in getting the project completed in time and within budget. In CDAC every activity is a part of one or another project. Project Organization is a prime and foremost step in project structuring. Project organization helps to:
q q q

Plan the project Monitor the project progress Control the project progress

There are different types of projects in CDAC which are categorized based on the source of funds. For e.g.
q q q q

Core GIA Projects Sponsored Projects - (Sponsored by DIT or other agencies) Commercial/ Business Projects Training & Education Projects

Planning, monitoring and controlling of manpower resources, cost and schedule of projects will help in organizing the projects. The process will be integrated such that information is available to and from MM, FI and HR modules. Project System module is under implementation and we are expecting it to be implemented in next financial year.

7. Conclusion
This paper is limited investigation into the case of ERP implementation using SAP in CDAC Noida. However, it reveals that ERP implementation using SAP can work for other government organization as well and can prove to be efficient and fast once the team attains the desired experience. ERP implementation can bring significant benefits to employees, vendors, customers and most importantly to the management for getting all the required information in time and hence allowing quick decision making. 236

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In CDAC, HR and FICO modules are already in place and it is expected that the other two modules (PS and MM) will go live by beginning of next financial year. Initial period requires lot of hard work, determination, commitment from stakeholders. It has been found from various references that one of the most widely-cited factors related to ERP implementation is top management commitment. Top management support appears to be an important characteristic in the process of ERP implementation. Once in place, with effective change management, training, upgrades from SAP and performance measures the ERP system will be a huge success.

List of Abbreviation
ERP SAP HCM FICO MM LSMW HR PS GL GIA PSU Enterprise Resource Planning Systems Applications and Products in Data Processing Human Capital Management Financial Accounting and Controlling Material Management Legacy System Migration Workbench Human Resources Project System General Ledger Grant in Aid Public Sector Undertaking

Acknowledgement
This work has been done as part of project titled"ERP Implementation for CDAC". We are thankful to Dr. George Varkey, Executive Director CDAC Noida and Ms. R.T. Sundari, Head HR CDAC Noida, for encouraging and guiding us to publish this paper.

References
[1] Vinod Kumar, Bharat Maheshwari, Uma Kumar, An investigation of critical management issues in ERP implementation: emperical evidence from Canadian organizations, Technovation 23 (2003) 793-807 [2] h t t p : / / e g o v o n l i n e . n e t / a r t i c l e s / a r t i c l e - d e t a i l s . a s p ? T i t l e = S A P India&ArticalID=2389&Type=COMPANY%20PROFILE, 06th Feb 2012 [3] http://help.sap.com/saphelp_47x200/helpdata/en/e1/8e51341a06084de10000009b38f83b/frameset.htm, 8th Feb 2012 [4] Dr. Almadi M.S. Ibrahim, What Organizations should know about Enterprise Resource Planning (ERP) system, April 12-13 2010 EMCTS 2010 [5] Alexis Leon, ERP Demystified, TMH publishing company 2007. [6] Asst. Prof. Dr. Arzu Baloglu, Implementing SAP R/3 in 21st Century: Methodology and Case studies: SAPBook.pdf (E Book) [7] SAP AG 2001, SAPBasics.ppt [8] Andrea Di Maio, A., E-government: What are citizens really looking for, Gartner Research, 2001 [9] Niraj Prakash and Umesh Gulla, Adoption of Enterprise Applications Towards E-Government - A Select Case Study of Municipal Corporation of Greater Mumbai [10] Edwin T. Cornelius III, Seven Steps in the ERP Process, 2007 Collegiate Project Services [11] Thomas Archer & Ira Hall, How to capture value through software R&D, PWC [12] Davenport, T.H., Putting the enterprise into the enterprise system. Harvard Business Review, (July-August), pp. 121-131, 1998

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About Authors
Astha Gupta, Project Engineer at CDAC, received her Bachelor in Electronic and Communication engineering from UP Technical University. She is working in ERP Implementation project at CDAC Noida since January 2009. Prior to joining CDAC, she worked with Infosys Technologies Limited, Bangalore. Her area of interest includes SAP HR (OM, PA, TM and Payroll), Project Management, SAP Finance and SAP MM. Email: [email protected] Tejveer Singh, ERP Analyst-IV at CDAC, received his Bachelor in Electronic and Communication engineering from Guru Gobind Singh Indraprastha University, Delhi. He has done his Master of Business Administration from CDAC, Noida. He is working in ERP Implementation project at CDAC Noida since October 2009. His area of interest includes SAP Finance and Controlling. Email: [email protected]

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