本文選題：ERP(企業(yè)資源計(jì)劃)　切入點(diǎn)：成本管理　出處：《浙江工業(yè)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)全球化的深入發(fā)展,產(chǎn)品多元化、客戶需求多樣化以及IT信息技術(shù)的推陳出新,傳統(tǒng)的成本管理模式已經(jīng)不能適應(yīng)我國企業(yè)的發(fā)展需求,特別是對(duì)于多品種,小批量的訂單式生產(chǎn)企業(yè)來說成本管理工作難度大,成效不明顯,無法及時(shí)為企業(yè)提供準(zhǔn)確、有效的成本信息,降低了企業(yè)市場競爭力。ERP系統(tǒng)作為IT技術(shù)和先進(jìn)企業(yè)管理思想結(jié)合的產(chǎn)物,已經(jīng)成為西方發(fā)達(dá)國家企業(yè)成本管理的一個(gè)必要工具,它可以幫助企業(yè)實(shí)現(xiàn)全面成本管理。但在我國多數(shù)企業(yè)在利用ERP進(jìn)行成本管理方面還在探索中,本文基于這樣的背景提出問題,希望通過對(duì)訂單式生產(chǎn)企業(yè)借助ERP系統(tǒng)進(jìn)行成本管理的研究,為其他企業(yè)提供些參考。 文本首先介紹了成本管理和ERP相關(guān)理論、發(fā)展概況等基本概念,并闡述訂單式生產(chǎn)企業(yè)在傳統(tǒng)模式下成本管理的困難,以及與大規(guī)模生產(chǎn)企業(yè)相比訂單式生產(chǎn)企業(yè)成本管理的特點(diǎn)和難點(diǎn),論述基于ERP系統(tǒng)對(duì)訂單式生產(chǎn)企業(yè)進(jìn)行成本管理的優(yōu)勢(shì)和特點(diǎn)。然后介紹了如何通過ERP系統(tǒng)結(jié)合企業(yè)自身特點(diǎn)進(jìn)行成本管理體系規(guī)劃,以及如何利用ERP系統(tǒng)進(jìn)行事前規(guī)劃、事中控制、事后分析的管理過程。最后通過案例證明在ERP系統(tǒng)的基礎(chǔ)上進(jìn)行成本管理的優(yōu)勢(shì),從實(shí)際應(yīng)用的角度進(jìn)一步闡述了其可行性。
[Abstract]:With the deepening development of economic globalization, product diversification, customer demand diversification and IT information technology innovation, the traditional cost management model can no longer adapt to the development needs of Chinese enterprises, especially for a variety of. For small batch order-oriented production enterprises, the cost management work is very difficult and the results are not obvious, so they cannot provide accurate and effective cost information to the enterprises in time. As a result of the combination of IT technology and advanced enterprise management, ERP system has become a necessary tool for enterprise cost management in western developed countries. It can help enterprises to achieve total cost management. However, most enterprises in our country are still exploring the use of ERP for cost management. This paper hopes to provide some references for other enterprises by studying the cost management of order-oriented manufacturing enterprises with ERP system. The paper first introduces the basic concepts of cost management and ERP theory, development survey and so on, and expounds the difficulties of cost management in the traditional mode of order-oriented production enterprises. And the characteristics and difficulties of cost management of order-oriented production enterprises compared with large-scale production enterprises, This paper discusses the advantages and characteristics of cost management in order-oriented manufacturing enterprises based on ERP system, and then introduces how to plan cost management system by combining ERP system with enterprise's own characteristics, and how to use ERP system to plan in advance. Finally, the paper proves the advantage of cost management based on ERP system, and further expounds its feasibility from the point of view of practical application.
【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F270.7

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