建筑施工企業(yè)信息化成本與效益研究
本文選題:建筑施工企業(yè) 切入點(diǎn):信息化 出處:《河南科技大學(xué)》2014年碩士論文
【摘要】:隨著信息技術(shù)的發(fā)展,信息化已成為企業(yè)提高綜合實(shí)力和現(xiàn)代化水平的重要途徑。建筑業(yè)的飛速發(fā)展使建筑施工企業(yè)迫切需要通過信息化建設(shè)提高企業(yè)管理水平和生產(chǎn)效率。然而,企業(yè)信息化建設(shè)是一項(xiàng)投資大、周期長的系統(tǒng)工程,信息化成本效益分析,能夠系統(tǒng)和全面的確定信息化相關(guān)的成本和效益,并在此基礎(chǔ)上對信息化項(xiàng)目進(jìn)行評(píng)價(jià)。因此,對企業(yè)如何確定信息化成本、效益,以及成本效益綜合分析的研究具有重要的理論意義和實(shí)用價(jià)值。 目前,與企業(yè)信息化相關(guān)的理論研究大多集中在企業(yè)信息化實(shí)施策略、信息化技術(shù)開發(fā)應(yīng)用、信息系統(tǒng)的設(shè)計(jì)或利用信息系統(tǒng)進(jìn)行成本管理的問題上,或是對企業(yè)信息化的成本和效益評(píng)價(jià)因素做簡單的識(shí)別,而對企業(yè)信息化成本效益的研究較少,與建筑施工企業(yè)信息化相關(guān)的成本效益分析則更少。 通過對建筑施工企業(yè)信息化發(fā)展特點(diǎn)、發(fā)展階段及發(fā)展方向的分析,研究建筑施工企業(yè)信息化發(fā)展特性與成本效益分析的關(guān)系,發(fā)展各階段信息化成本效益的特點(diǎn),以及成本效益分析在未來信息化發(fā)展中的作用。通過大量文獻(xiàn)資料分析和企業(yè)調(diào)研,結(jié)合建筑施工企業(yè)特點(diǎn),將其信息化建設(shè)分為三個(gè)階段,并對各階段信息化成本構(gòu)成進(jìn)行識(shí)別和分析,建立建筑施工企業(yè)信息化成本指標(biāo)體系,使企業(yè)在信息化建設(shè)過程中,明確成本支出項(xiàng)目,以達(dá)到合理支出,,有效控制的目的。在信息化效益方面,主要從直接經(jīng)濟(jì)效益和信息化績效兩個(gè)方面進(jìn)行分析,明確直接經(jīng)濟(jì)效益構(gòu)成內(nèi)容及核算方法,建立信息化績效評(píng)價(jià)指標(biāo)體系,并提出基于改進(jìn)層次分析法的模糊綜合評(píng)價(jià)分析方法對信息化績效進(jìn)行定量評(píng)價(jià),并通過算例分析驗(yàn)證方法的合理性和有效性。最后,在成本識(shí)別和效益核算的基礎(chǔ)上,對某大型建筑施工企業(yè)信息化項(xiàng)目進(jìn)行實(shí)例分析,通過成本與效益相關(guān)數(shù)據(jù)的處理,得出建筑施工企業(yè)信息化成本與綜合效益分析的方法。
[Abstract]:With the development of information technology, information technology has become an important way for enterprises to improve their comprehensive strength and modernization level.With the rapid development of construction industry, it is urgent for construction enterprises to improve their management level and production efficiency through information construction.However, enterprise informatization construction is a system engineering with large investment and long period. The cost and benefit analysis of informatization can determine the cost and benefit related to informatization systematically and comprehensively, and then evaluate the informatization project on this basis.Therefore, it is of great theoretical and practical value to study how to determine the cost, benefit and cost-benefit comprehensive analysis of the enterprise.At present, most of the theoretical studies related to enterprise informatization focus on the implementation strategy of enterprise informatization, the development and application of information technology, the design of information system or the use of information system for cost management.Or simply identify the cost and benefit evaluation factors of enterprise informatization, but less research on the cost and benefit of enterprise informatization, and less cost-benefit analysis related to the informatization of construction enterprises.Based on the analysis of the characteristics, stages and directions of informatization development of construction enterprises, this paper studies the relationship between the characteristics of informatization development and cost-benefit analysis of construction enterprises, and the characteristics of cost and benefit of informatization in various stages.And the role of cost-benefit analysis in the future development of information technology.Through a large amount of literature analysis and enterprise investigation and combining with the characteristics of construction enterprises, the information construction is divided into three stages, and the cost components of each stage are identified and analyzed.In order to achieve the purpose of reasonable expenditure and effective control, an information cost index system of construction enterprises is established to make sure the items of cost expenditure in the process of information construction.In the aspect of informatization benefit, it mainly analyzes the direct economic benefit and informatization performance, clarifies the content and accounting method of direct economic benefit, and establishes the evaluation index system of informatization performance.A fuzzy comprehensive evaluation method based on improved analytic hierarchy process (AHP) is proposed for quantitative evaluation of informatization performance. The rationality and effectiveness of the method are verified by an example.Finally, on the basis of cost identification and benefit accounting, the information project of a large construction enterprise is analyzed, and the data of cost and benefit are processed.The method of cost and comprehensive benefit analysis of construction enterprise informatization is obtained.
【學(xué)位授予單位】:河南科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F426.92;F406.7;F270.7
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