正中公司ERP成本管理系统应用研究
发布时间：2018-11-01 16:13
【摘要】：在顾客需求多元化、世界经济全球化和市场竞争激烈化的今天,我国企业在巨大的生存压力面前危机重重。为了在变化的市场环境中谋求发展,许多企业开始引进国外的先进管理技术与理念,标准成本管理体系因其突出的优势受到广大中小企业的青睐。国内许多中小高新技术企业发展迅速,迫切需求提升管理水平,于是积极加入了我国应用ERP管理系统的先驱力量。然而,由于种种原因,很多企业实施ERP项目并不顺利,导致ERP项目不仅没有创造效益,反而因消耗大量的人力物力给企业带来沉重负担。本文以湖南正中制药机械有限公司ERP成本管理项目实施为背景,具体分析了企业的实际情况和原有成本管理体系存在的问题,结合企业应用ERP系统建立标准成本核算体系时遇到的困难,提出完善ERP成本管理系统应用的相关措施。文章首先进行理论分析,初步介绍了标准成本法和作业成本法的原理及特点,并简要阐述了ERP系统的理念和优势。其次,全面分析了湖南正中制药机械有限公司的管理原状,对其成本管理提出质疑。再次,详细描述了正中公司ERP成本管理系统的实施情况,进而分析造成ERP应用失利的主要原因。最后,针对这些原因从改进ERP项目管理、提高项目人员水平、完善企业管理体系和解决技术问题四个方面提出应对策略。希望为湖南正中制药机械有限公司ERP项目的实施提供参考,为其他中小高新技术企业开展ERP.成本管理项目提供经验。
[Abstract]:With the diversification of customer demand, the globalization of the world economy and the fierce competition in the market, the enterprises of our country are facing great pressure of survival. In order to seek development in the changing market environment, many enterprises began to introduce foreign advanced management techniques and concepts. The standard cost management system is favored by the majority of small and medium-sized enterprises because of its outstanding advantages. Because of the rapid development of many small and medium-sized high-tech enterprises in China, it is urgent to improve the management level, so they actively join the pioneer force of applying ERP management system in our country. However, due to various reasons, the implementation of ERP projects in many enterprises is not smooth, resulting in ERP projects not only did not create benefits, but also because of the consumption of a lot of human and material resources to bring a heavy burden to enterprises. Based on the implementation of ERP cost management project in Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd., this paper analyzes the actual situation of the enterprise and the problems existing in the original cost management system. In view of the difficulties encountered in establishing the standard cost accounting system in the application of ERP system in enterprises, the relevant measures to perfect the application of ERP cost management system are put forward. In this paper, the principle and characteristics of standard cost method and activity cost method are introduced, and the idea and advantages of ERP system are briefly described. Secondly, the management of Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd is analyzed, and the cost management is questioned. Thirdly, the implementation of ERP cost management system in Zhongzhong Company is described in detail, and the main reasons for the failure of ERP application are analyzed. Finally, the countermeasures are put forward from four aspects: improving ERP project management, improving project personnel level, perfecting enterprise management system and solving technical problems. It is hoped to provide reference for the implementation of ERP project in Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd., and to develop ERP. for other medium and small high-tech enterprises. Experience in cost management projects.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
本文编号：2304437
[Abstract]:With the diversification of customer demand, the globalization of the world economy and the fierce competition in the market, the enterprises of our country are facing great pressure of survival. In order to seek development in the changing market environment, many enterprises began to introduce foreign advanced management techniques and concepts. The standard cost management system is favored by the majority of small and medium-sized enterprises because of its outstanding advantages. Because of the rapid development of many small and medium-sized high-tech enterprises in China, it is urgent to improve the management level, so they actively join the pioneer force of applying ERP management system in our country. However, due to various reasons, the implementation of ERP projects in many enterprises is not smooth, resulting in ERP projects not only did not create benefits, but also because of the consumption of a lot of human and material resources to bring a heavy burden to enterprises. Based on the implementation of ERP cost management project in Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd., this paper analyzes the actual situation of the enterprise and the problems existing in the original cost management system. In view of the difficulties encountered in establishing the standard cost accounting system in the application of ERP system in enterprises, the relevant measures to perfect the application of ERP cost management system are put forward. In this paper, the principle and characteristics of standard cost method and activity cost method are introduced, and the idea and advantages of ERP system are briefly described. Secondly, the management of Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd is analyzed, and the cost management is questioned. Thirdly, the implementation of ERP cost management system in Zhongzhong Company is described in detail, and the main reasons for the failure of ERP application are analyzed. Finally, the countermeasures are put forward from four aspects: improving ERP project management, improving project personnel level, perfecting enterprise management system and solving technical problems. It is hoped to provide reference for the implementation of ERP project in Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd., and to develop ERP. for other medium and small high-tech enterprises. Experience in cost management projects.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4
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