本文選題：供應鏈成本 + 成本管理��； 參考：《湖南大學》2013年碩士論文

【摘要】：隨著經濟的全球化發(fā)展,市場競爭日趨激烈,已由過去單個企業(yè)與單個企業(yè)之間的競爭演變?yōu)楣⿷溑c供應鏈之間的競爭,供應鏈成本管理問題日益受到人們的重視。同時隨著信息技術的發(fā)展,ERP在各大企業(yè)中廣泛應用,并有向企業(yè)間擴展及集團總部集成的趨勢,基于ERP的信息集成與共享對供應鏈成本管理有何作用?隨著2013年世界500強企業(yè)名單的發(fā)布,中石化、中石油、國家電網等大型央企再次進入人們的視野,其成本管理也成了人們關注的焦點。 本文在論述供應鏈成本管理理論、ERP管理信息系統(tǒng)理論以及博弈理論的基礎上,對石油供應鏈成本管理運行機制進行了分析,通過博弈模型的構建與推演發(fā)現,在石油等限制性行業(yè),特別是在國家控股的大型企業(yè)集團中,已形成了投資風險共擔、生產信息共享以及企業(yè)間交易有效保障的供應鏈管理機制。在分析石油等限制性行業(yè)的特點及供應鏈企業(yè)受政府及集團總部重大影響的前提下,從供應鏈成本特點出發(fā),以ERP管理信息系統(tǒng)為基礎,通過引入關系維度,構建了基于“生產-成本(包括成本組成要素、成本核算規(guī)則和成本核算時段)-關系”的三維供應鏈成本管理模型,并提出對供應鏈成本應從預算、核算和控制等多方面進行有效管理的思路。最后,以ZSH公司為例,對其主要業(yè)務和經營現狀簡要介紹,在對石油供應鏈成本進行識別的基礎上,詳細介紹了其成本管理的方法及ERP管理信息系統(tǒng)在其中所起的作用,在文章的最后,以數據演算驗證了本文結論,并針對ZSH公司的實際提出了進一步改進供應鏈成本管理的建議。
[Abstract]:With the development of economic globalization, the increasingly fierce market competition, has been from the past between individual enterprises and individual enterprises turns into the competition between supply chain and supply chain competition, supply chain cost management has been paid more and more attention. At the same time, with the development of information technology, ERP is widely used in various large enterprises, and has extended to enterprise group headquarters and integration trend, ERP information integration and sharing what is the role of the cost management of Supply Chain Based on oil? With the release, the 2013 list of the world's top 500 enterprises, Sinopec, State Grid and other large central enterprises once again into the people's vision, the cost management has become the focus of attention.
This paper discusses the supply chain cost management theory, ERP management information system theory and game theory on the basis of the petroleum supply chain cost management operation mechanism is analyzed, through the construction and found deduction game model, in oil and other restricted industries, especially large enterprise groups in the country holding, has formed the investment the risk sharing mechanism of supply chain management, production and sharing of information between enterprises and enterprises to effectively protect the premise. Characteristics and supply chain enterprises in the analysis of Petroleum Limited industry is strongly influenced by government and the headquarters of the group, starting from the supply chain cost characteristics, management information system based on ERP, through the introduction of relationship dimension, construct based on the production cost (including cost elements, cost accounting rules and cost accounting period) - dimensional relationship between supply chain cost management model ", and put forward to supply From the chain cost budget, effective management accounting and control and other aspects. Finally, taking ZSH company as an example, the main business and management status are briefly introduced, in recognition of the supply chain cost of oil, introduces the methods of management information system of the cost management and the ERP the role at the end of the article, the conclusion was validated by the actual data calculation, and according to ZSH company and put forward the further improvement of supply chain cost management.

【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.22;F406.7;F270.7

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本文編號：1738360