基于ERP系统的供应链成本管理研究

发布时间：2018-04-12 00:24

本文选题：供应链成本 + 成本管理　；参考：《湖南大学》2013年硕士论文

【摘要】：随着经济的全球化发展,市场竞争日趋激烈,已由过去单个企业与单个企业之间的竞争演变为供应链与供应链之间的竞争,供应链成本管理问题日益受到人们的重视。同时随着信息技术的发展,ERP在各大企业中广泛应用,并有向企业间扩展及集团总部集成的趋势,基于ERP的信息集成与共享对供应链成本管理有何作用?随着2013年世界500强企业名单的发布,中石化、中石油、国家电网等大型央企再次进入人们的视野,其成本管理也成了人们关注的焦点。本文在论述供应链成本管理理论、ERP管理信息系统理论以及博弈理论的基础上,对石油供应链成本管理运行机制进行了分析,通过博弈模型的构建与推演发现,在石油等限制性行业,特别是在国家控股的大型企业集团中,已形成了投资风险共担、生产信息共享以及企业间交易有效保障的供应链管理机制。在分析石油等限制性行业的特点及供应链企业受政府及集团总部重大影响的前提下,从供应链成本特点出发,以ERP管理信息系统为基础,通过引入关系维度,构建了基于“生产-成本(包括成本组成要素、成本核算规则和成本核算时段)-关系”的三维供应链成本管理模型,并提出对供应链成本应从预算、核算和控制等多方面进行有效管理的思路。最后,以ZSH公司为例,对其主要业务和经营现状简要介绍,在对石油供应链成本进行识别的基础上,详细介绍了其成本管理的方法及ERP管理信息系统在其中所起的作用,在文章的最后,以数据演算验证了本文结论,并针对ZSH公司的实际提出了进一步改进供应链成本管理的建议。
[Abstract]:With the development of economic globalization, the increasingly fierce market competition, has been from the past between individual enterprises and individual enterprises turns into the competition between supply chain and supply chain competition, supply chain cost management has been paid more and more attention. At the same time, with the development of information technology, ERP is widely used in various large enterprises, and has extended to enterprise group headquarters and integration trend, ERP information integration and sharing what is the role of the cost management of Supply Chain Based on oil? With the release, the 2013 list of the world's top 500 enterprises, Sinopec, State Grid and other large central enterprises once again into the people's vision, the cost management has become the focus of attention.
This paper discusses the supply chain cost management theory, ERP management information system theory and game theory on the basis of the petroleum supply chain cost management operation mechanism is analyzed, through the construction and found deduction game model, in oil and other restricted industries, especially large enterprise groups in the country holding, has formed the investment the risk sharing mechanism of supply chain management, production and sharing of information between enterprises and enterprises to effectively protect the premise. Characteristics and supply chain enterprises in the analysis of Petroleum Limited industry is strongly influenced by government and the headquarters of the group, starting from the supply chain cost characteristics, management information system based on ERP, through the introduction of relationship dimension, construct based on the production cost (including cost elements, cost accounting rules and cost accounting period) - dimensional relationship between supply chain cost management model ", and put forward to supply From the chain cost budget, effective management accounting and control and other aspects. Finally, taking ZSH company as an example, the main business and management status are briefly introduced, in recognition of the supply chain cost of oil, introduces the methods of management information system of the cost management and the ERP the role at the end of the article, the conclusion was validated by the actual data calculation, and according to ZSH company and put forward the further improvement of supply chain cost management.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F406.7;F270.7

【参考文献】