本文選題：ERP　切入點(diǎn)：全面預(yù)算管理　出處：《重慶理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：ERP信息管理系統(tǒng)和全面預(yù)算管理作為現(xiàn)代管理理論和方法在很多工業(yè)企業(yè)已得到廣泛應(yīng)用，但在中小型商品混凝土企業(yè)應(yīng)用很少。世界金融危機(jī)爆發(fā)后，國家刺激經(jīng)濟(jì)投資，商品混凝土企業(yè)迎來大發(fā)展大繁榮。但隨著刺激政策調(diào)整、退出，商品混凝土行業(yè)產(chǎn)能過剩，市場競爭激烈，相當(dāng)多的企業(yè)已處于低于成本惡性競爭階段。如何把ERP管理和全面預(yù)算管理相結(jié)合，進(jìn)一步推進(jìn)商品混凝土企業(yè)管理，降低生產(chǎn)經(jīng)營成本，取得優(yōu)勢競爭地位具有十分重要的意義。 文章根據(jù)ERP信息化管理理論和全面預(yù)算管理理論，學(xué)習(xí)國內(nèi)外全面預(yù)算管理先進(jìn)經(jīng)驗(yàn)，結(jié)合我自己在重慶市商品混凝土企業(yè)從業(yè)多年的管理實(shí)踐，應(yīng)用對比和案例分析的方法，詳細(xì)分析中小商品混凝土企業(yè)XC公司全面預(yù)算管理案例，指出XC公司在ERP管理、全面預(yù)算管理及其相互融合上主要存在技術(shù)缺陷和管理機(jī)制兩大類問題，包括ERP技術(shù)、全面預(yù)算管理技術(shù)、理念宣貫、系統(tǒng)完備性、信息孤島、人才短板、流程復(fù)雜、數(shù)據(jù)真實(shí)性、供應(yīng)商實(shí)力、部門配合等十個具體問題，從相互融合的需要出發(fā)，分別提出了解決問題的技術(shù)措施、管理措施，得出了全面預(yù)算管理可以提升商品混凝土企業(yè)競爭力、可以加倍提升商品混凝土企業(yè)管理效益、兩大系統(tǒng)融合才能保證管理效益提升等三個結(jié)論。并提出從以下幾個方面對基于ERP的全面預(yù)算管理路徑進(jìn)行優(yōu)化：1、要將ERP系統(tǒng)、全面預(yù)算管理系統(tǒng)兩者的建設(shè)與企業(yè)的其他基礎(chǔ)實(shí)施建設(shè)同步籌劃。2、加強(qiáng)同行業(yè)企業(yè)協(xié)調(diào)，共同開發(fā)基于ERP系統(tǒng)的全面預(yù)算管理軟件。3、擴(kuò)大覆蓋范圍，強(qiáng)化管理功能，建成可以根據(jù)需要進(jìn)行擴(kuò)展相關(guān)內(nèi)容、面向更多領(lǐng)域進(jìn)行開放的信息化管理平臺。 文章通過對XC公司全面預(yù)算管理的分析，希望給那些已經(jīng)實(shí)施、將要實(shí)施、對全面預(yù)算管理心存慮疑的企業(yè)提供建議和參考，以便于其結(jié)合自己的實(shí)際，提出解決方案，做出一個選擇，，實(shí)施基于ERP系統(tǒng)的全面預(yù)算管理，加強(qiáng)企業(yè)管理，搶占市場，加快發(fā)展步伐，實(shí)現(xiàn)持續(xù)健康發(fā)展。
[Abstract]:As a modern management theory and method, ERP information management system and total budget management have been widely used in many industrial enterprises, but rarely in small and medium-sized commodity concrete enterprises. Commercial concrete enterprises are enjoying a great development and prosperity. However, with the adjustment of stimulus policies and withdrawal, the commercial concrete industry has overcapacity and fierce market competition. Quite a number of enterprises have been in the stage of vicious competition below the cost. How to combine ERP management with overall budget management to further promote the management of commercial concrete enterprises and reduce the cost of production and operation, It is of great significance to obtain competitive advantage. According to the ERP information management theory and the comprehensive budget management theory, this paper studies the advanced experience of comprehensive budget management at home and abroad, and combines my own management practice in Chongqing Commodity concrete Enterprise for many years. By using the method of contrast and case analysis, this paper analyzes in detail the case of XC Company's overall budget management in small and medium-sized commercial concrete enterprises, and points out that XC Company is managing in ERP. There are two kinds of problems in comprehensive budget management and their mutual integration, including ERP technology, comprehensive budget management technology, idea promotion, system completeness, information island, talent shortage, complicated process, etc. Ten specific problems, such as data authenticity, supplier strength, department cooperation, etc., are put forward respectively for technical measures and management measures to solve the problems in view of the needs of mutual integration. It is concluded that comprehensive budget management can enhance the competitiveness of commercial concrete enterprises and double the management efficiency of commercial concrete enterprises. Only the integration of the two systems can ensure the improvement of management efficiency and other three conclusions. This paper also proposes to optimize the path of overall budget management based on ERP from the following aspects: 1, to make the ERP system, The construction of comprehensive budget management system and other basic construction of enterprises should be planned synchronously. 2. To strengthen the coordination of enterprises in the same industry, to jointly develop the comprehensive budget management software. 3 based on ERP system, to expand the scope of coverage and strengthen the management function. It can expand the relevant contents according to the need, and open the information management platform for more fields. Based on the analysis of XC Company's overall budget management, this paper hopes to provide advice and reference to those enterprises that have implemented and will implement the comprehensive budget management, so that they can combine their own reality and put forward solutions. Make a choice, implement the overall budget management based on ERP system, strengthen the enterprise management, seize the market, speed up the pace of development, realize the sustainable and healthy development.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F270.7;F406.7;F426.92

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