基于ERP的订单式生产企业的成本管理研究与实践

发布时间：2018-03-10 06:46

本文选题：ERP(企业资源计划)　切入点：成本管理　出处：《浙江工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化的深入发展,产品多元化、客户需求多样化以及IT信息技术的推陈出新,传统的成本管理模式已经不能适应我国企业的发展需求,特别是对于多品种,小批量的订单式生产企业来说成本管理工作难度大,成效不明显,无法及时为企业提供准确、有效的成本信息,降低了企业市场竞争力。ERP系统作为IT技术和先进企业管理思想结合的产物,已经成为西方发达国家企业成本管理的一个必要工具,它可以帮助企业实现全面成本管理。但在我国多数企业在利用ERP进行成本管理方面还在探索中,本文基于这样的背景提出问题,希望通过对订单式生产企业借助ERP系统进行成本管理的研究,为其他企业提供些参考。文本首先介绍了成本管理和ERP相关理论、发展概况等基本概念,并阐述订单式生产企业在传统模式下成本管理的困难,以及与大规模生产企业相比订单式生产企业成本管理的特点和难点,论述基于ERP系统对订单式生产企业进行成本管理的优势和特点。然后介绍了如何通过ERP系统结合企业自身特点进行成本管理体系规划,以及如何利用ERP系统进行事前规划、事中控制、事后分析的管理过程。最后通过案例证明在ERP系统的基础上进行成本管理的优势,从实际应用的角度进一步阐述了其可行性。
[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.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F270.7

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