基于ERP系统的Y新能源企业采购成本管理应用研究

发布时间：2018-02-09 03:37

本文关键词： Y新能源企业 ERP 采购成本　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国新常态经济的发展和持续,劳动力、原材料等资源要素的成本均在上涨,导致制造型企业的成本压力越来越大,其中,采购成本在制造型企业总成本中的比重较高。同时,新能源行业发展态势良好,市场扩张迅速,并且获得政府大力扶持,但近年来政府也在逐渐减少对新能源企业的补贴。所以,新能源企业要想在激烈的市场竞争中保持领先地位,取得更大的利润空间,就必须加强对采购成本的管理控制。随着大数据时代的到来,ERP系统在中国迅速发展,渐渐已成为很多企业必不可少的信息管理系统。在ERP系统下,企业的采购成本管理取得了一定的成效,但是,随着成本压力的逐渐增大,企业内外部环境日益复杂,ERP也在信息技术发展的背景下进一步发展完善,这些都要求企业必须基于ERP系统从采购的各个环节出发,采取各种措施对企业采购成本管理工作进行不断完善,以增强企业的市场竞争力,取得更好更迅速的发展。本文以Y新能源企业作为研究对象,采用文献分析法、案例分析法和访谈法等对基于ERP系统的企业采购成本管理应用进行研究,分析现状、发现问题、进而提出完善对策。本文共有五章:第一章绪论,主要介绍了论文的研究背景与意义,梳理了相关理论的国内外研究文献,在提出研究思路和方法的同时,指出本文创新点;第二章ERP与采购成本管理的相关理论基础,ERP理论部分主要涉及ERP的内涵、管理思想、功能模块构成以及作用,采购成本管理方面包括采购成本的内涵、影响因素、新能源制造型企业采购成本的特点、采购成本管理的内涵和方法理论等;第三章Y新能源企业采购成本管理现状与问题。在介绍了我国新能源光伏行业发展状况、Y新能源企业简介和采购成本管理现状的基础上,分析出Y新能源企业在采购成本管理应用方面存在的问题;第四章基于ERP系统的Y新能源企业采购成本管理应用完善对策。结合Y新能源企业现状分析及存在的问题,在ERP系统下从采购计划环节、过程环节、入库环节和后期环节对企业采购成本管理提出针对性的完善对策。第五章研究结论与展望。总结全文,提出不足与展望。本文主要创新点在于创新的研究对象和内容。新常态背景下,企业成本压力日益增大,本文意在为Y新能源企业在ERP系统下采购成本的管理应用提出一些完善对策,同时,也为同类型的其他企业进行采购成本管理提供一些借鉴。
[Abstract]:With the development and continuation of the new normal economy in China, the cost of resources such as labor, raw materials and other factors are rising, resulting in more and more pressure on the cost of manufacturing enterprises, among which, Procurement costs account for a high proportion of the total costs of manufacturing enterprises. Meanwhile, the new energy industry is developing well, the market is expanding rapidly, and it has received strong support from the government. But in recent years, the government has been gradually reducing subsidies to new energy companies. So, new energy companies want to stay ahead of the fierce market competition and gain more profit margins. It is necessary to strengthen the management and control of purchasing cost. With the advent of big data's era, ERP system has gradually become an essential information management system for many enterprises in China. Under ERP system, The procurement cost management of enterprises has made some achievements. However, with the increasing pressure of cost, the internal and external environment of enterprises is increasingly complex and ERP is further developed and perfected under the background of the development of information technology. All of these require enterprises to take various measures to improve the enterprise purchasing cost management based on ERP system, in order to enhance the market competitiveness of enterprises. This paper takes Y new energy enterprise as the research object, uses the literature analysis method, the case analysis method and the interview method to carry on the research to the enterprise purchase cost management application based on the ERP system, analyzes the present situation, discovers the problem, etc. The first chapter introduces the research background and significance of the thesis, combs the domestic and foreign research literature of the relevant theories, points out the innovation of this paper while putting forward the research ideas and methods; The second chapter is related to the theoretical basis of ERP and purchasing cost management. It mainly involves the connotation, management thought, function module structure and function of ERP. Procurement cost management includes the connotation and influence factors of purchasing cost. The characteristics of purchasing cost of new energy manufacturing enterprises, the connotation and method theory of purchasing cost management, etc. Chapter III: the current situation and problems of purchasing cost management in new energy enterprises. Based on the introduction of the development of new energy photovoltaic industry in China and the current situation of purchasing cost management, This paper analyzes the problems existing in the application of purchasing cost management in Y new energy enterprises, and the countermeasures for the application of purchasing cost management in Y new energy enterprises based on ERP system in 4th, and analyzes the present situation and existing problems of Y new energy enterprises. Under the ERP system, the author puts forward some countermeasures to improve the enterprise purchasing cost management from the aspects of purchasing planning, process, warehousing and the later stage. Chapter 5th, the conclusion and prospect of the research, summarizes the full text, The main innovation of this paper lies in the research object and content of innovation. Under the background of the new normal, the pressure of enterprise cost is increasing day by day. The purpose of this paper is to put forward some perfect countermeasures for the management and application of purchasing cost in the ERP system for Y new energy enterprises, and at the same time, to provide some reference for other enterprises of the same type in purchasing cost management.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.72

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