化工行業(yè)ERP系統(tǒng)對(duì)財(cái)務(wù)績效的影響
發(fā)布時(shí)間:2018-06-26 14:26
本文選題:供應(yīng)鏈管理 + 化工 ; 參考:《廣西大學(xué)》2016年碩士論文
【摘要】:由于資源的消耗和貿(mào)易全球化使化工行業(yè)形成了日益激烈的競爭環(huán)境,要求中國國內(nèi)普遍的化工企業(yè)必須向電子信息科技技術(shù)、供應(yīng)鏈運(yùn)營管理、ERP (Enterprise Resource Planning)系統(tǒng)等的精細(xì)化運(yùn)營模式發(fā)展。中國國內(nèi)化工企業(yè)的供應(yīng)鏈運(yùn)營管理模式經(jīng)過多年的探索和發(fā)展,對(duì)于其影響企業(yè)財(cái)務(wù)績效的探索和研究也有了部分成效。但是,從整體上來研究其發(fā)展態(tài)勢,中國化工企業(yè)電子信息化系統(tǒng)的組建還處于啟動(dòng)、摸索、單模塊應(yīng)用為主的時(shí)期。因此,在此基礎(chǔ)上對(duì)化工企業(yè)財(cái)務(wù)績效的影響研究也就還處于探索和改進(jìn)階段。據(jù)調(diào)查資料表明:中國化工企業(yè)雖具有一定的基礎(chǔ)進(jìn)行供應(yīng)鏈運(yùn)營管理(如中國化工企業(yè)上下游供應(yīng)鏈上各環(huán)節(jié)節(jié)點(diǎn)企業(yè)間的交易伙伴關(guān)系比較穩(wěn)定及化工企業(yè)內(nèi)部的部門分工門類比較齊全),但大部分化工企業(yè)對(duì)施行供應(yīng)鏈運(yùn)營管理的觀念不強(qiáng),支撐供應(yīng)鏈運(yùn)營管理的電子信息技術(shù)在化工企業(yè)中的使用范圍差異較大,少部分施行供應(yīng)鏈運(yùn)營管理的化工企業(yè)也很大程度上缺乏對(duì)供應(yīng)鏈整體管理的考慮,ERP系統(tǒng)等有代表性的供應(yīng)鏈管理的運(yùn)營方式并未在化工企業(yè)中形成規(guī)模。本文的結(jié)構(gòu)是分四章,第一章是緒論,主要介紹本文的概況和思路發(fā)展,理論介紹等;第二章是介紹化工制造企業(yè)供應(yīng)鏈管理的現(xiàn)狀分析,相關(guān)的財(cái)務(wù)分析工具的選擇;第三章是通過分析化工企業(yè)的財(cái)務(wù)表現(xiàn)思考現(xiàn)存供應(yīng)鏈管理的欠缺;第四章是供應(yīng)鏈運(yùn)營管理影響財(cái)務(wù)表現(xiàn)的發(fā)展方向及改進(jìn)建議;第五章是總結(jié)、本文的局限及對(duì)未來展望;て髽I(yè)供應(yīng)鏈管理形式多樣,只是通過本文的介紹就能對(duì)全部化工企業(yè)形態(tài)的供應(yīng)鏈管理方式影響財(cái)務(wù)績效的程度的全面概況是不現(xiàn)實(shí)的。因此本文將嘗試通過供應(yīng)鏈運(yùn)營管理中比較推崇的ERP系統(tǒng)進(jìn)行相對(duì)重點(diǎn)地去探究供應(yīng)鏈管理對(duì)化工企業(yè)的財(cái)務(wù)績效的影響,期待賦予讀者一定的啟發(fā),即達(dá)到本文目的。
[Abstract]:As a result of the consumption of resources and the globalization of trade, the chemical industry has formed an increasingly competitive environment, which requires chemical enterprises in China to turn to electronic and information technology. The development of supply chain operation management ERP (Enterprise Resource Planning) system. After many years of exploration and development, the supply chain operation and management model of Chinese chemical enterprises has also achieved some results in the exploration and research of its influence on the financial performance of enterprises. However, as a whole, the construction of electronic information system of Chinese chemical enterprises is still in the period of start-up, exploration and application of single module. Therefore, on this basis, the study on the financial performance of chemical enterprises is still in the stage of exploration and improvement. According to the investigation data, although the Chinese chemical enterprises have a certain basis for supply chain operation management (such as Chinese chemical enterprises upstream and downstream of the supply chain between the nodes of the transaction partnership between enterprises relatively stable and chemical enterprises The internal division of labor is relatively complete, but most chemical enterprises do not have a strong sense of implementing supply chain operation and management. The scope of use of electronic information technology to support supply chain operation and management is quite different in chemical enterprises. A small number of chemical enterprises carrying out supply chain operation and management also lack consideration of the overall supply chain management to a great extent. The representative operation mode of supply chain management, such as ERP system, has not formed a scale in chemical enterprises. The structure of this paper is divided into four chapters, the first chapter is an introduction, mainly introduces the general situation of this article and the development of ideas, theoretical introduction, the second chapter is to introduce the current situation of supply chain management of chemical manufacturing enterprises, the choice of relevant financial analysis tools; The third chapter is through the analysis of the financial performance of chemical enterprises to consider the shortcomings of the existing supply chain management; the fourth chapter is the supply chain operation management affect the financial performance of the development direction and improvement proposals; chapter five is a summary, the limitations of this paper and the future prospects. The forms of supply chain management in chemical enterprises are various, so it is not realistic to give a comprehensive overview of the extent to which the supply chain management mode of all chemical enterprises can affect the financial performance through the introduction of this paper. Therefore, this paper will try to explore the impact of supply chain management on the financial performance of chemical enterprises through ERP system, which is respected in supply chain operation management, and expect to give readers some inspiration, that is, to achieve the purpose of this paper.
【學(xué)位授予單位】:廣西大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2016
【分類號(hào)】:F270.7;F406.7;F426.7
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