SAP环境下中南钢贸公司采购内部控制优化研究

发布时间：2018-07-12 17:29

本文选题：内部控制 + SAP系统　；参考：《湖南大学》2013年硕士论文

【摘要】：采购作为企业经营活动的起点，发挥着非常重要的作用。众所周知，采购成本能对企业利润产生倍增效应。经营管理者面临着如何有效提高采购效能、杜绝采购过程中贿赂等现象发生以及实现企业财务目标等难题。在现代化的企业管理中，主要是通过内部控制机制来提高企业的经济效益。2010年国家经贸委的调查显示，全国重点的百家企业中85%已经实现了ERP系统的使用。在ERP环境下，内部控制发生了重大变革。如何使内部控制与ERP系统更好地相互协调，成为企业现代化发展面临的重要课题。在钢铁贸易行业中，大多数企业面临着较大的采购风险，这些企业若想获得一定的发展，，必须要提高其采购效能，强化风险管控能力。当前理论界对采购流程内部控制的讨论主要集中在风险识别与相应的控制措施以及采购流程内部控制优化设计这些方面。在钢铁贸易行业方面，采购流程内部控制优化也有少数研究者，但是如何在ERP环境下加强钢铁贸易企业采购内部控制的相关研究却屈指可数。本文以具有典型代表的中南钢贸公司作为研究主体，通过分析其在SAP系统MM模块环境下采购业务流程内部控制存在的问题及问题产生的原因，从内部控制五要素角度提出优化建议，并从采购环节的关键控制点和具体控制措施两个方面对公司SAP环境下采购流程内部控制进行具体设计，实现企业信息化与内部控制制约化的协调发展，最后对公司采购内部控制优化的预期成效进行了分析和总结。本文研究主体属于钢铁贸易行业，但对其它贸易行业同样具有现实意义和参考价值。
[Abstract]:Procurement, as the starting point of business activities, plays a very important role. As we all know, the cost of purchasing can have a multiplier effect on the profits of an enterprise. Business managers are faced with the problems of how to effectively improve procurement efficiency, prevent bribery in the process of procurement and achieve the financial objectives of enterprises. In modern enterprise management, it is mainly through internal control mechanism to improve the economic benefits of enterprises. In 2010, the State Economic and Trade Commission survey shows that 85% of the national key 100 enterprises have realized the use of ERP system. In the ERP environment, the internal control has undergone major changes. How to make internal control and ERP system better coordinate each other becomes an important subject for the development of enterprise modernization. In the iron and steel trade industry, most enterprises are faced with greater procurement risks. If these enterprises want to obtain certain development, they must improve their purchasing efficiency and strengthen their risk control ability. At present, the discussion of internal control in procurement process is mainly focused on risk identification and corresponding control measures, as well as optimization design of internal control in procurement process. In the iron and steel trade industry, there are a few researchers on the internal control optimization of the procurement process, but there are only a few studies on how to strengthen the procurement internal control of the iron and steel trading enterprises under the ERP environment. This paper takes Zhongnan Steel and Trade Company, which is a typical representative, as the main body of research. By analyzing the problems existing in the internal control of purchasing business process in the MM module environment of SAP system and the reasons for the problems, From the point of view of the five elements of internal control, the paper puts forward the optimization suggestions, and designs the internal control of purchasing process in SAP environment from two aspects: the key control points and the specific control measures. Finally, the paper analyzes and summarizes the expected results of the optimization of internal control of corporate procurement. The main body of this paper belongs to the iron and steel trade industry, but it has practical significance and reference value to other trade industries.
【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】：F275;F426.3

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