Y企业ERP项目实施成本控制研究

发布时间：2018-06-13 08:15

本文选题：ERP项目 + 造纸业　；参考：《华南理工大学》2015年硕士论文

【摘要】：随着经济全球化和市场竞争的加剧,许多企业出现了增长速度放缓、生产成本增加、市场需求不旺、利润空间不稳定等问题,如传统制造业的造纸业。它们为了提高市场的竞争力,把企业做大做强,依靠现代科学技术的力量,大胆地推行改革,实施ERP信息化管理系统。ERP项目是个高风险、高技术、高投入的复杂工程,企业不仅投入大量的资金来购买基础设施和软件,而且需支付巨额的人资费用,如实施费用、培训费用等。据不完全统计,在中国按期、按预算成功实施ERP的企业仅占10%~20%,只实现部分模块的占30%~40%,而失败的企业高达50%,出现这种困境的一个重要原因是企业缺乏对ERP项目实施成本进行科学地管理和控制。ERP实施涉及到企业的方方面面,很多企业的预算人员过于主观,凭主观经验估算各项成本,而项目中存在许多影响成本变化的不确定性因素,项目团队缺乏对各项成本进行有效地控制,导致预算和实际支出相差甚远,增加了ERP项目实施失败的机率。因此,成本控制已经成为企业实施ERP项目一个关键的成功因素。本文针对Y企业在ERP实施成本估算需求,结合学术界和行业界关于ERP系统实施成本控制的研究成果,利用线性回归分析的方法,建立了一个符合Y企业实际需求的成本估算模型,根据此模型来预测和计划ERP实施成本,使用挣得值法控制ERP实施各阶段的成本,核算和分析预算成本和实际费用之间的差异,最后考核实施人员的成本控制结果,使ERP实施成本控制在目标范围内,以实际的应用例子证明成本控制在ERP项目实施中的重要性。
[Abstract]:With the economic globalization and the intensification of market competition, many enterprises have some problems, such as the slowing of growth, the increase of production costs, the poor market demand and the instability of profit space, such as the paper industry of the traditional manufacturing industry. In order to improve the competitiveness of the market, they make the enterprises bigger and stronger and rely on the power of modern science and technology to carry out the reform boldly. The implementation of the ERP information management system.ERP project is a high risk, high technology, high investment complex project. Enterprises not only invest a large amount of funds to purchase infrastructure and software, but also pay a huge amount of human cost, such as the cost of implementation, training expenses, etc. according to incomplete statistics, in China, the enterprise that successfully implements ERP according to budget is only in China. Accounting for 10%~20%, only part of the module accounts for 30%~40%, and the failure of the enterprise is up to 50%. One of the important reasons for this dilemma is that the enterprise lacks the scientific management and control of the implementation cost of ERP projects, and the implementation of.ERP involves all aspects of the enterprise. Many enterprises' budgetary members are too subjective to estimate the costs by subjective experience. There are many uncertain factors affecting the cost change in the project, and the project team lacks the effective control of the cost, which leads to the far difference between the budget and the actual expenditure, and increases the probability of the failure of the ERP project implementation. Therefore, the cost control has become a key success factor for the enterprise to implement the ERP project. This paper is aimed at the Y enterprise. In the ERP implementation cost estimation demand, combined with the research results of the ERP system implementing cost control in the academic and industry circles, a cost estimation model is set up in line with the actual demand of the Y enterprise by linear regression analysis. According to this model, the cost of the implementation of the ERP is predicted and planned, and the implementation of the ERP is controlled by the earned value method. Cost, accounting and analysis of the difference between the budget cost and the actual cost, and finally check the result of the cost control of the implementers, make the ERP implement the cost control within the target range, and prove the importance of the cost control in the implementation of the ERP project with the practical application examples.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.83;F270.7

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