基于ERP的嵊泗县供电公司财务管理流程重构研究
发布时间：2019-01-17 19:39
【摘要】：面对日趋激烈的市场竞争,我国制定并明确了以央企作为主力军,进一步推进企业管理信息化战略。供电企业作为关系到我国民生的基础能源企业,认识到企业内外部环境的变化,改变原来守旧的经营模式,建立起信息化、现代化的企业管理体系,来提高企业经营管理的效率和质量。国网嵊泗县供电公司作为一家典型的供电企业,寄希望于ERP信息项目推动嵊电公司的资源整合与业务流程重组,来实现财务管理变革,使企业能够建立起与现代企业管理相适应的财务管理体系。本文基于ERP理论,首先阐述了嵊电公司在原系统下会计核算管理、计划与预算管理、资金管理、投资管理等存在的问题。其次通过详解嵊电ERP项目实施的背景、目标、实施方案、实施过程等,说明ERP项目依靠系统本身的优势对嵊电预算管理、资金管理等进行的优化和重构。通过实践调研、总结研究,绘制财务管理新旧流程图,进行对比分析,指出基于ERP的嵊电财务管理流程重构后,财务会计(FI)和管理会计(CO)流程的优化点。最后采用层次分析法,分别从财务管理流程的成本、财务管理流程的效率、财务管理流程的质量、公司团队状况、企业文化五个指标对嵊电财务管理流程的优化进行综合分析和评价,客观反应嵊电实施ERP系统后流程改进和运行的效果良好,但还存在团队建设和企业文化建设等薄弱环节。最后为进一步完善嵊电财务管理流程,有针对性的提出合理建议。
[Abstract]:In the face of increasingly fierce market competition, China has formulated and defined the central enterprises as the main force to further promote enterprise management information strategy. Power supply enterprises, as the basic energy enterprises related to the people's livelihood of our country, recognize the changes in the internal and external environment of enterprises, change the old business model, and establish an information and modern enterprise management system. To improve the efficiency and quality of business management. As a typical power supply enterprise, Shengsi County Power supply Company hopes that the ERP information project will promote the resource integration and business process reengineering of Shengdang Company to realize the financial management reform. So that enterprises can set up a financial management system suitable for modern enterprise management. Based on the theory of ERP, this paper first expounds the problems of accounting management, plan and budget management, fund management, investment management and so on. Secondly, the background, objectives, implementation scheme and implementation process of Shengdang ERP project are explained in detail, which shows that the ERP project depends on the advantages of the system itself to optimize and reconstruct the budget management and fund management of Shengdang. Through practical investigation, summing up research, drawing new and old flow charts of financial management, comparing and analyzing, it points out the optimization points of financial accounting (FI) and management accounting (CO) process after the reconstruction of financial management process based on ERP. Finally, AHP is used to analyze the cost of the financial management process, the efficiency of the financial management process, the quality of the financial management process, and the status of the company's team. The five indicators of corporate culture comprehensively analyze and evaluate the optimization of financial management process of Shengdaeng. The objective response is that the process improvement and operation of Shengdan after the implementation of ERP system have good effect, but there are still some weak links such as team building and enterprise culture construction. Finally, in order to further improve the financial management process, targeted to put forward reasonable suggestions.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7
本文编号：2410313
[Abstract]:In the face of increasingly fierce market competition, China has formulated and defined the central enterprises as the main force to further promote enterprise management information strategy. Power supply enterprises, as the basic energy enterprises related to the people's livelihood of our country, recognize the changes in the internal and external environment of enterprises, change the old business model, and establish an information and modern enterprise management system. To improve the efficiency and quality of business management. As a typical power supply enterprise, Shengsi County Power supply Company hopes that the ERP information project will promote the resource integration and business process reengineering of Shengdang Company to realize the financial management reform. So that enterprises can set up a financial management system suitable for modern enterprise management. Based on the theory of ERP, this paper first expounds the problems of accounting management, plan and budget management, fund management, investment management and so on. Secondly, the background, objectives, implementation scheme and implementation process of Shengdang ERP project are explained in detail, which shows that the ERP project depends on the advantages of the system itself to optimize and reconstruct the budget management and fund management of Shengdang. Through practical investigation, summing up research, drawing new and old flow charts of financial management, comparing and analyzing, it points out the optimization points of financial accounting (FI) and management accounting (CO) process after the reconstruction of financial management process based on ERP. Finally, AHP is used to analyze the cost of the financial management process, the efficiency of the financial management process, the quality of the financial management process, and the status of the company's team. The five indicators of corporate culture comprehensively analyze and evaluate the optimization of financial management process of Shengdaeng. The objective response is that the process improvement and operation of Shengdan after the implementation of ERP system have good effect, but there are still some weak links such as team building and enterprise culture construction. Finally, in order to further improve the financial management process, targeted to put forward reasonable suggestions.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7
【参考文献】
相关硕士学位论文 前1条
1 朱芳;ERP在财务管理中的应用及分析[D];北京邮电大学;2008年
，本文编号：2410313
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