基于ERP系统的XC公司全面预算管理研究

发布时间：2018-03-08 17:58

本文选题：ERP　切入点：全面预算管理　出处：《重庆理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：ERP信息管理系统和全面预算管理作为现代管理理论和方法在很多工业企业已得到广泛应用，但在中小型商品混凝土企业应用很少。世界金融危机爆发后，国家刺激经济投资，商品混凝土企业迎来大发展大繁荣。但随着刺激政策调整、退出，商品混凝土行业产能过剩，市场竞争激烈，相当多的企业已处于低于成本恶性竞争阶段。如何把ERP管理和全面预算管理相结合，进一步推进商品混凝土企业管理，降低生产经营成本，取得优势竞争地位具有十分重要的意义。文章根据ERP信息化管理理论和全面预算管理理论，学习国内外全面预算管理先进经验，结合我自己在重庆市商品混凝土企业从业多年的管理实践，应用对比和案例分析的方法，详细分析中小商品混凝土企业XC公司全面预算管理案例，指出XC公司在ERP管理、全面预算管理及其相互融合上主要存在技术缺陷和管理机制两大类问题，包括ERP技术、全面预算管理技术、理念宣贯、系统完备性、信息孤岛、人才短板、流程复杂、数据真实性、供应商实力、部门配合等十个具体问题，从相互融合的需要出发，分别提出了解决问题的技术措施、管理措施，得出了全面预算管理可以提升商品混凝土企业竞争力、可以加倍提升商品混凝土企业管理效益、两大系统融合才能保证管理效益提升等三个结论。并提出从以下几个方面对基于ERP的全面预算管理路径进行优化：1、要将ERP系统、全面预算管理系统两者的建设与企业的其他基础实施建设同步筹划。2、加强同行业企业协调，共同开发基于ERP系统的全面预算管理软件。3、扩大覆盖范围，强化管理功能，建成可以根据需要进行扩展相关内容、面向更多领域进行开放的信息化管理平台。文章通过对XC公司全面预算管理的分析，希望给那些已经实施、将要实施、对全面预算管理心存虑疑的企业提供建议和参考，以便于其结合自己的实际，提出解决方案，做出一个选择，，实施基于ERP系统的全面预算管理，加强企业管理，抢占市场，加快发展步伐，实现持续健康发展。
[Abstract]:As a modern management theory and method, ERP information management system and total budget management have been widely used in many industrial enterprises, but rarely in small and medium-sized commodity concrete enterprises. Commercial concrete enterprises are enjoying a great development and prosperity. However, with the adjustment of stimulus policies and withdrawal, the commercial concrete industry has overcapacity and fierce market competition. Quite a number of enterprises have been in the stage of vicious competition below the cost. How to combine ERP management with overall budget management to further promote the management of commercial concrete enterprises and reduce the cost of production and operation, It is of great significance to obtain competitive advantage. According to the ERP information management theory and the comprehensive budget management theory, this paper studies the advanced experience of comprehensive budget management at home and abroad, and combines my own management practice in Chongqing Commodity concrete Enterprise for many years. By using the method of contrast and case analysis, this paper analyzes in detail the case of XC Company's overall budget management in small and medium-sized commercial concrete enterprises, and points out that XC Company is managing in ERP. There are two kinds of problems in comprehensive budget management and their mutual integration, including ERP technology, comprehensive budget management technology, idea promotion, system completeness, information island, talent shortage, complicated process, etc. Ten specific problems, such as data authenticity, supplier strength, department cooperation, etc., are put forward respectively for technical measures and management measures to solve the problems in view of the needs of mutual integration. It is concluded that comprehensive budget management can enhance the competitiveness of commercial concrete enterprises and double the management efficiency of commercial concrete enterprises. Only the integration of the two systems can ensure the improvement of management efficiency and other three conclusions. This paper also proposes to optimize the path of overall budget management based on ERP from the following aspects: 1, to make the ERP system, The construction of comprehensive budget management system and other basic construction of enterprises should be planned synchronously. 2. To strengthen the coordination of enterprises in the same industry, to jointly develop the comprehensive budget management software. 3 based on ERP system, to expand the scope of coverage and strengthen the management function. It can expand the relevant contents according to the need, and open the information management platform for more fields. Based on the analysis of XC Company's overall budget management, this paper hopes to provide advice and reference to those enterprises that have implemented and will implement the comprehensive budget management, so that they can combine their own reality and put forward solutions. Make a choice, implement the overall budget management based on ERP system, strengthen the enterprise management, seize the market, speed up the pace of development, realize the sustainable and healthy development.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270.7;F406.7;F426.92

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