化工行业ERP系统对财务绩效的影响

发布时间：2018-06-26 14:26

本文选题：供应链管理 + 化工　；参考：《广西大学》2016年硕士论文

【摘要】：由于资源的消耗和贸易全球化使化工行业形成了日益激烈的竞争环境,要求中国国内普遍的化工企业必须向电子信息科技技术、供应链运营管理、ERP (Enterprise Resource Planning)系统等的精细化运营模式发展。中国国内化工企业的供应链运营管理模式经过多年的探索和发展,对于其影响企业财务绩效的探索和研究也有了部分成效。但是,从整体上来研究其发展态势,中国化工企业电子信息化系统的组建还处于启动、摸索、单模块应用为主的时期。因此,在此基础上对化工企业财务绩效的影响研究也就还处于探索和改进阶段。据调查资料表明：中国化工企业虽具有一定的基础进行供应链运营管理(如中国化工企业上下游供应链上各环节节点企业间的交易伙伴关系比较稳定及化工企业内部的部门分工门类比较齐全),但大部分化工企业对施行供应链运营管理的观念不强,支撑供应链运营管理的电子信息技术在化工企业中的使用范围差异较大,少部分施行供应链运营管理的化工企业也很大程度上缺乏对供应链整体管理的考虑,ERP系统等有代表性的供应链管理的运营方式并未在化工企业中形成规模。本文的结构是分四章,第一章是绪论,主要介绍本文的概况和思路发展,理论介绍等；第二章是介绍化工制造企业供应链管理的现状分析,相关的财务分析工具的选择；第三章是通过分析化工企业的财务表现思考现存供应链管理的欠缺；第四章是供应链运营管理影响财务表现的发展方向及改进建议；第五章是总结、本文的局限及对未来展望。化工企业供应链管理形式多样,只是通过本文的介绍就能对全部化工企业形态的供应链管理方式影响财务绩效的程度的全面概况是不现实的。因此本文将尝试通过供应链运营管理中比较推崇的ERP系统进行相对重点地去探究供应链管理对化工企业的财务绩效的影响,期待赋予读者一定的启发,即达到本文目的。
[Abstract]:As a result of the consumption of resources and the globalization of trade, the chemical industry has formed an increasingly competitive environment, which requires chemical enterprises in China to turn to electronic and information technology. The development of supply chain operation management ERP (Enterprise Resource Planning) system. After many years of exploration and development, the supply chain operation and management model of Chinese chemical enterprises has also achieved some results in the exploration and research of its influence on the financial performance of enterprises. However, as a whole, the construction of electronic information system of Chinese chemical enterprises is still in the period of start-up, exploration and application of single module. Therefore, on this basis, the study on the financial performance of chemical enterprises is still in the stage of exploration and improvement. According to the investigation data, although the Chinese chemical enterprises have a certain basis for supply chain operation management (such as Chinese chemical enterprises upstream and downstream of the supply chain between the nodes of the transaction partnership between enterprises relatively stable and chemical enterprises The internal division of labor is relatively complete, but most chemical enterprises do not have a strong sense of implementing supply chain operation and management. The scope of use of electronic information technology to support supply chain operation and management is quite different in chemical enterprises. A small number of chemical enterprises carrying out supply chain operation and management also lack consideration of the overall supply chain management to a great extent. The representative operation mode of supply chain management, such as ERP system, has not formed a scale in chemical enterprises. The structure of this paper is divided into four chapters, the first chapter is an introduction, mainly introduces the general situation of this article and the development of ideas, theoretical introduction, the second chapter is to introduce the current situation of supply chain management of chemical manufacturing enterprises, the choice of relevant financial analysis tools; The third chapter is through the analysis of the financial performance of chemical enterprises to consider the shortcomings of the existing supply chain management; the fourth chapter is the supply chain operation management affect the financial performance of the development direction and improvement proposals; chapter five is a summary, the limitations of this paper and the future prospects. The forms of supply chain management in chemical enterprises are various, so it is not realistic to give a comprehensive overview of the extent to which the supply chain management mode of all chemical enterprises can affect the financial performance through the introduction of this paper. Therefore, this paper will try to explore the impact of supply chain management on the financial performance of chemical enterprises through ERP system, which is respected in supply chain operation management, and expect to give readers some inspiration, that is, to achieve the purpose of this paper.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F270.7;F406.7;F426.7

【相似文献】