日本汽车马达公司财务管理系统的优化研究和实现

发布时间：2018-07-25 08:49

【摘要】：SAP的财务管理与控制子系统为众多企业提供行业内财务管理的最佳解决方案。它作为SAP中的核心,与物流后勤模块高度集成,使得企业信息管理系统中财务管理能真正和后勤业务管理紧密联系在一起。本文的研究对象,日本汽车马达公司(简称NAMS公司)隶属于日本电产集团(简称NIDEC集团),是一家生产包括各类大小型马达电机产品的大型制造商。该集团先后在部分子公司成功实施了SAP系统。现正准备为NAMS公司实施SAP系统。随着业务量的增加,NAMS公司财务管理系统的问题日渐突出。首先,目前该公司的财务管理和物流后勤是两套独立运行的系统,导致企业信息系统管理没有很好地达到集成和信息共享。第二,信息系统中各模块的主数据管理不够规范,财务与物流后勤常出现责任不清的问题。第三,现有的财务系统对产品成本核算欠科学,很难提供详细准确的成本分解和差异分析结果。最后,为了让总部集团能更好地掌控分公司的财务和业务状况,必须与总部使用统一集成的SAP系统。本文基于SAP的财务管理子系统及其理论基础,通过分析NAMS公司原财务管理系统的系统问题和业务需求,提出实施SAP财务管理系统的优化设计。本文研究的内容首先包括,优化财务固定资产模块中几个影响主数据维护的规范性及成本核算准确性的流程,以及设计在优化的流程中涉及的固定资产报表;并给出资产类科目的合理配置。其次,就该公司的财务与后勤的采购销售模块集成的几个特殊业务需求,由于集团原有的设计并不适用,本文提出了优化的流程设计。再次,针对成本核算和差异分析的不准确问题,本文分析了其原因和建议启用标准成本估算功能;并结合这提出适用于NAMS公司的从月初到月结成本核算过程和差异分析的详细优化流程和费用分摊的优化设计。最后,本文分析了NAMS公司和后续子公司都面临上线后财务凭证数据导入的数据量大和程序性能差的问题,比较和运用了SAP数据上传的几种技术的利弊和算法理论,设计出财务凭证数据的转换和上传的定制化程序。针对以上的优化设计,阐述了关键的系统配置点和定制化程序实现的过程。最后,测试证明系统的功能能够满足用户的需求并使实施项目组更有效地完成数据导入的工作。通过实施SAP的财务系统,帮助NAMS公司建立一套财务和后勤高度集成的信息系统,梳理业务流程。实现企业的信息化管理,使其管理更加规范,权责更加清晰。
[Abstract]:The financial management and control subsystem of SAP provides the best solution for many enterprises. As the core of SAP, it is highly integrated with logistics module, which makes the financial management in the enterprise information management system really closely related to the logistics business management. The research object of this paper, Japan Automotive Motor Company (NAMS Company) belongs to Japan Electric Group (NIDEC Group), is a large manufacturer of motor products, including all kinds of large and small motors. The group has successfully implemented the SAP system in some subsidiaries. We are now preparing to implement the SAP system for NAMS Company. With the increase of business volume, the problems of NAMS financial management system become more and more prominent. Firstly, at present, the financial management and logistics of the company are two sets of independent operating systems, resulting in the enterprise information system management is not well integrated and information sharing. Secondly, the master data management of each module in information system is not standardized, and the responsibility of finance and logistics is often unclear. Thirdly, the existing financial system is not scientific in product cost accounting, so it is difficult to provide detailed and accurate results of cost decomposition and variance analysis. Finally, in order for the headquarters group to have better control over the branch's financial and business situation, a unified and integrated SAP system must be used with headquarters. Based on the financial management subsystem of SAP and its theoretical basis, this paper puts forward the optimal design of NAMS financial management system by analyzing the system problems and business requirements of the original financial management system of NAMS Company. The content of this paper includes, firstly, optimizing the flow of the standardization and cost accounting accuracy of the main data maintenance in the financial fixed assets module, and designing the fixed assets report in the optimized process; The rational allocation of the asset category accounts is also given. Secondly, for several special business requirements of the integration of finance and logistics purchasing and sales modules, because the original design of the group is not applicable, this paper puts forward the optimized process design. Thirdly, aiming at the inaccuracy of cost accounting and variance analysis, this paper analyzes the reasons and suggests to use standard cost estimation function. Combined with this, the detailed optimization process and cost allocation optimization design for NAMS company from the beginning of the month to the monthly cost accounting process and variance analysis are put forward. Finally, this paper analyzes the problems of large amount of data and poor program performance of financial voucher data imported by NAMS Company and its subsequent subsidiaries, and compares and applies the advantages and disadvantages of several techniques of SAP data upload and the theory of algorithm. Design the financial certificate data conversion and upload customized procedures. In view of the above optimization design, the key system configuration points and the realization process of the customized program are described. Finally, the function of the system is proved to be able to meet the needs of users and enable the implementation team to complete the data import more effectively. Through the implementation of SAP financial system, help NAMS to establish a highly integrated financial and logistics information system, combing business processes. Realize the information management of the enterprise, make its management more standardized, power and responsibility more clear.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：TP311.52

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