SX公司ERP财务模块应用问题研究

发布时间：2018-03-21 16:19

本文选题：ERP　切入点：财务模块　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着全球化激烈竞争的逐步深化和信息化发展的逐步成熟，传统工业化的经济向基于知识和信息化的经济快速转变，越来越多的企业选择了先进的信息系统以适应当今激烈的市场竞争。同时，伴随着我国与世界经济生活的接触越来越密切，国外一些先进的管理思想与管理方法也逐步引入我国，ERP管理便是其中非常具有代表性的一例。 ERP——Enterpriser Resources Planning(企业资源计划)，，是指建立在信息技术基础上，以系统化的管理思想，为企业决策层及员工提供决策运行手段的管理平台。这个平台体现了以财务贯穿始终的理念，强化了财务在生产经营活动的管理职能。其主要目的在于帮助企业建立特有的网络信息系统，将企业日常经营管理活动中的实物流、资金流及信息流更有效地合并集成，从而更好地实现企业的资源优化配置，提高企业的经营管理效率和管理水平，加强企业对市场的快速反应能力，并最终实现企业经营绩效与竞争能力的双重提高。然而，在我国，由于经济大环境的影响以及企业自身的重视程度不足，导致以ERP系统为代表的综合性管理信息系统的实施成功率并不高,国外的ERP也不能够完全适应中国的国情。而对于一些已经应用ERP系统的企业，也因为自身缺乏有效的前期调研和自我了解，致使本应发挥非常强大作用的ERP系统没有物尽其用。而作为整个ERP系统核心的财务模块的规划和改进，也就自然成为完善整个ERP系统的关键所在。由于ERP系统在我国企业的应用还处于起步阶段，因此在实际操作的过程当中必然会由于企业自身的行业限制或者业务变动而出现各种各样问题。本文就旨在此背景下以制造型企业SX公司为例，充分结合SX公司系统实施的实际情况，对SX公司ERP系统中的财务模块存在的问题以及公司管理对信息系统的需求进行了分析，并提出改进措施，以此提升SX公司的财务管理水平，使ERP系统能在SX公司真正有效发挥作用，并希望能对同行业乃至整个中国企业ERP系统的实施提供参考。本文拟从四个部分进行写作。首先对ERP的概念进行阐述，然后介绍SX公司ERP系统的应用现状，在此基础上探究SX公司ERP系统中财务模块在实际应用中存在的问题以及原因分析，最后针对SX公司ERP系统中财务模块存在的问题提出改进意见。本文选取ERP的重要组成部分——财务模块为主要研究对象，结合SX公司财务工作的实际情况，采用案例分析的形式，运用调查研究法和案例分析法相结合的研究方法，预期通过对SX公司实际财务业务的分析找到SX公司现行ERP系统中财务模块存在的问题以及原因，并针对问题提出解决办法。
[Abstract]:With the gradual deepening of the fierce competition of globalization and the gradual maturity of the development of information technology, the traditional industrialized economy has been rapidly transformed into one based on knowledge and information. More and more enterprises choose advanced information systems to adapt to today's fierce market competition. At the same time, with China and the world economic life more and more close contact, Some advanced foreign management ideas and methods are also introduced into China's ERP management is a very representative example. ERP--Enterpriser Resources planning (ERP) is a management platform based on information technology, which provides decision making and operation means for enterprise decision makers and employees with systematic management ideas. This platform embodies the concept of financial affairs throughout. It strengthens the management function of finance in production and operation activities. Its main purpose is to help enterprises set up special network information system, and integrate the material flow, capital flow and information flow of daily operation and management activities more effectively. In order to achieve the optimal allocation of enterprise resources, improve the efficiency and management level of enterprise management, strengthen the ability of rapid response to the market, and ultimately achieve the dual improvement of enterprise performance and competitiveness. However, due to the influence of the economic environment and the insufficient attention paid to the enterprises themselves, the success rate of the comprehensive management information system, represented by the ERP system, is not high. Foreign ERP can not fully adapt to the national conditions of China. For some enterprises that have already applied ERP system, they also lack effective early research and self-understanding. As a result, the ERP system, which should play a very powerful role, does not make the best use of everything. However, the planning and improvement of the financial module, which is the core of the whole ERP system, will naturally become the key to the perfection of the whole ERP system. Since the application of ERP system in Chinese enterprises is still in its infancy, Therefore, in the process of practical operation, there will inevitably appear various problems due to the industry restrictions or business changes of the enterprise itself. This paper aims at taking SX Company, a manufacturing enterprise, as an example in this context. Based on the actual situation of SX Company's system implementation, this paper analyzes the problems existing in the financial module of SX Company's ERP system and the requirements of the company's management for the information system, and puts forward some improvement measures. In order to improve the financial management level of SX Company, the ERP system can play a real and effective role in SX Company, and hope to provide a reference for the implementation of ERP system in the same industry and even the whole Chinese enterprises. This paper is written in four parts. Firstly, the concept of ERP is introduced, and then the application status of ERP system in SX Company is introduced. On this basis, this paper probes into the problems and causes of the financial module in the ERP system of SX Company, and finally puts forward some suggestions to improve the problems of the financial module in the ERP system of SX Company. In this paper, an important component of ERP, the financial module, is chosen as the main research object. Combining with the actual situation of the financial work of SX Company, the paper adopts the form of case analysis and the research method of combining investigation and case analysis. Through the analysis of the actual financial business of SX Company, it is expected to find out the existing problems and reasons of the financial module in the current ERP system of SX Company, and put forward solutions to the problems.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F270.7;F406.7;F426.81

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