基于EAS系统的A公司成本管理优化研究

发布时间：2018-01-15 03:26

本文关键词：基于EAS系统的A公司成本管理优化研究　出处：《山东师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着国内房地产行业的迅速发展,行业内市场的竞争逐渐加剧;加之国家宏观调控政策对房地产市场的影响,地产行业的微利时代已经到来。实现良好的成本管理、保证经营利润成为了诸多房企管理层最为迫切的需求。然而,原有的成本管理的技术手段以及管理模式早已不能满足当前企业发展的实际需要。运用现代计算机信息技术工具等措施,成为企业成本管理的有效路径。鉴于当下信息化技术的高效、标准、集成等特性,实务界与理论界正着力探索将两者相结合,优化企业的成本管理,规范业务流程、提高企业效益,为企业在激烈的市场竞争中争取主动。本文首先回顾了国内外有关成本管理系统与ERP系统的理论以及各自的发展历程,同时介绍了本文案例企业A公司所运用的企业管理软件即金蝶EAS系统。论文的第一部分对A公司的基本情况进行描述及分析,重点介绍了A公司成本管理工作的业务流程、难点以及缺陷,阐明了借助ERP技术辅助成本管理工作的迫切性。论文的第二部分从多个角度列举了A公司引入EAS系统后对成本管理工作的具体辅助作用并通过目标成本的对标分析作为举例说明。论文的第三部分总结了EAS系统为企业成本管理工作实现的三大优化成果,从而完成了成本管理工作的目标,保证了企业利润的实现。本文将理论与实践相结合,通过分析论证了以EAS系统为典型的ERP技术给企业成本管理工作带来的优化成效,符合当前房地产行业加强成本管理工作的需要,能够对行业内其他企业的成本管理起到一定的借鉴作用。本文的创新点是通过SWOT分析模型得到A公司成本管理遇到的问题,再引用EAS系统解决上述问题。
[Abstract]:With the rapid development of the domestic real estate industry, the competition in the industry market is gradually intensified; In addition, the impact of national macro-control policies on the real estate market, the real estate industry has come a small profit era, to achieve good cost management. The guarantee of operating profit has become the most urgent need of the management of many housing enterprises. The original cost management technology means and management model can not meet the actual needs of the current enterprise development. The use of modern computer information technology tools and other measures. In view of the characteristics of information technology, such as high efficiency, standards, integration and other characteristics, the practical and theoretical circles are trying to explore the combination of the two to optimize the cost management of enterprises. Standardize the business process, improve the efficiency of the enterprise, for the enterprise in the fierce market competition for the initiative. Firstly, this paper reviews the cost management system and ERP system at home and abroad, as well as their respective development process. At the same time it introduces the enterprise management software & Kingdee EAS system which is used by company A in this paper. The first part of the paper describes and analyzes the basic situation of company A. This paper mainly introduces the business process, difficulties and defects of cost management in A Company. In the second part of the paper, the author enumerates the concrete assistant function of A company to cost management after introducing EAS system from several angles, and through the target cost, it also explains the urgency of using ERP technology to assist the cost management work. The third part of this paper summarizes the three optimization achievements of EAS system for enterprise cost management. In order to achieve the goal of cost management and ensure the realization of enterprise profit, this paper combines theory with practice. Through the analysis and demonstration of the EAS system as the typical ERP technology to the cost management of enterprises, the optimization results are in line with the needs of the real estate industry to strengthen the cost management. Can play a certain role in the cost management of other enterprises in the industry. The innovation of this paper is to get the cost management problems of company A through the SWOT analysis model. Then the EAS system is cited to solve the above problems.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.42

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