ERP系统在Y公司工程项目成本管理中的应用研究

发布时间：2018-03-15 18:17

本文选题：ERP系统　切入点：工程项目管理　出处：《石河子大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着信息技术的不断发展,信息化不断改变着企业的经营环境。面对信息技术的不断冲击,很多企业开始从信息化建设中寻求新的发展思路。在这种环境下,企业管理信息化是优化企业管理的时代要求、是企业管理模式现代化的重要标志。为了促进产业结构调整、提高建筑施工企业管理水平,从而提高企业核心竞争力,建设部发文将企业信息化水平纳入施工资质评价标准,修订后的《施工总承包企业特级资质标准》中规定申请特级资质,信息化建设必须符合达标条件。此后我国建筑施工企业展开了如火如荼的信息化建设浪潮,许多施工企业将信息技术运用到经营管理中,其中ERP系统的推广和应用受到很多企业管理者的青睐。ERP系统是在信息技术的基础之上,借助信息技术手段,融合现代管理理论,将财务、生产、采购、销售,以及企业管理流程、人和组织进行一体化管理的平台。通过优化企业治理流程、提高企业管理效率,进而提高企业的经济效益。工程项目成本管理是建筑施工企业经营管理的重要组成部分,在很大程度上影响着建筑施工企业的发展。由于传统的成本管理模式是一种静态思维、追求规模效益,希望通过扩大规模降低单位产品所分摊的固定成本,是一种粗放的管理模式,成本管理效果有限。通过ERP系统进行成本管理能实现全过程、精细化管理,因此它成为很多企业的选择。采用ERP系统进行工程项目成本管理能够给企业提供一种高效的信息处理手段,所以,将ERP系统应用到工程项目成本管理中是提高工程项目成本管理的有效手段。本文在论述了工程项目管理、成本管理和ERP系统内涵的基础上,进行了ERP系统下工程项目成本管理体系分析;在参考新中大系统操作手册和企业内部控制配套指引的基础上,分析Y公司ERP系统下工程项目成本管理应用现状;然后对ERP系统下Y公司成本管理应用效果进行分析,指出Y公司ERP系统下成本管理的成果、找出不足之处并提出优化建议。Y公司引入ERP系统后,公司管理越来越顺畅,工程项目成本管理效率大大提高,这主要得益于ERP系统强大的数据收集和分析能力。Y公司能够顺利的实施ERP系统固然可喜,但是这并非一劳永逸,未来公司必须着重处理好ERP系统的更新升级、员工与ERP系统的匹配、ERP系统与公司制度的磨合。这些隐患会影响公司ERP系统的应用效果,因此需要公司不断完善。
[Abstract]:With the continuous development of information technology, information technology is constantly changing the business environment of enterprises. Facing the constant impact of information technology, many enterprises begin to seek new development ideas from the information construction. In this environment, Enterprise management informationization is the requirement of the times of optimizing enterprise management and the important symbol of the modernization of enterprise management mode. In order to promote the adjustment of industrial structure and improve the management level of construction enterprises, so as to improve the core competitiveness of enterprises. In a document issued by the Ministry of Construction, the level of enterprise informatization is included in the construction qualification evaluation standard, and the revised "Special Grade qualification Standards for Construction General Contracting Enterprises" stipulates that special grade qualifications shall be applied for. The information construction must meet the requirements of the standard. Since then, the construction enterprises in our country have launched a wave of information construction in full swing, and many construction enterprises have applied information technology to the operation and management. The promotion and application of ERP system is favored by many enterprise managers. ERP system is based on information technology, with the help of information technology means, the integration of modern management theory, financial, production, procurement, sales, As well as the enterprise management process, the platform for the integrated management of people and organizations. Through optimizing the enterprise management process, improving the efficiency of enterprise management, Project cost management is an important part of the management of construction enterprises, which to a large extent affects the development of construction enterprises. Because the traditional cost management mode is a kind of static thinking, It is a kind of extensive management mode, cost management effect is limited, the cost management through ERP system can realize the whole process, fine management, and reduce the fixed cost of the unit product by expanding the scale to reduce the fixed cost of the unit product, it is a kind of extensive management mode, the cost management effect is limited. Therefore, it has become the choice of many enterprises. The use of ERP system for project cost management can provide an efficient means of information processing for enterprises, so, The application of ERP system to project cost management is an effective means to improve project cost management. This paper discusses the connotation of engineering project management, cost management and ERP system. The project cost management system under the ERP system is analyzed, and the application status of the project cost management under the ERP system of Y company is analyzed on the basis of referring to the operating manual of the new large and medium scale system and the supporting guidance of the internal control of the enterprise. Then it analyzes the application effect of cost management in Y Company under ERP system, points out the achievement of cost management in Y Company ERP system, finds out the deficiency and puts forward the optimized suggestion. After introducing ERP system, the management of Y Company becomes more and more smooth. The efficiency of project cost management has been greatly improved, which is mainly due to the strong data collection and analysis ability of ERP system. Y company can successfully implement ERP system, but this is not once and for all. In the future, the company must deal with the update and upgrade of ERP system, the match between ERP system and employee system and the running-in of ERP system. These hidden troubles will affect the application effect of ERP system, so the company needs to improve continuously.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.72

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