發(fā)布時間：2018-11-01 16:13

【摘要】：在顧客需求多元化、世界經(jīng)濟(jì)全球化和市場競爭激烈化的今天,我國企業(yè)在巨大的生存壓力面前危機(jī)重重。為了在變化的市場環(huán)境中謀求發(fā)展,許多企業(yè)開始引進(jìn)國外的先進(jìn)管理技術(shù)與理念,標(biāo)準(zhǔn)成本管理體系因其突出的優(yōu)勢受到廣大中小企業(yè)的青睞。國內(nèi)許多中小高新技術(shù)企業(yè)發(fā)展迅速,迫切需求提升管理水平,于是積極加入了我國應(yīng)用ERP管理系統(tǒng)的先驅(qū)力量。然而,由于種種原因,很多企業(yè)實施ERP項目并不順利,導(dǎo)致ERP項目不僅沒有創(chuàng)造效益,反而因消耗大量的人力物力給企業(yè)帶來沉重負(fù)擔(dān)。本文以湖南正中制藥機(jī)械有限公司ERP成本管理項目實施為背景,具體分析了企業(yè)的實際情況和原有成本管理體系存在的問題,結(jié)合企業(yè)應(yīng)用ERP系統(tǒng)建立標(biāo)準(zhǔn)成本核算體系時遇到的困難,提出完善ERP成本管理系統(tǒng)應(yīng)用的相關(guān)措施。文章首先進(jìn)行理論分析,初步介紹了標(biāo)準(zhǔn)成本法和作業(yè)成本法的原理及特點,并簡要闡述了ERP系統(tǒng)的理念和優(yōu)勢。其次,全面分析了湖南正中制藥機(jī)械有限公司的管理原狀,對其成本管理提出質(zhì)疑。再次,詳細(xì)描述了正中公司ERP成本管理系統(tǒng)的實施情況,進(jìn)而分析造成ERP應(yīng)用失利的主要原因。最后,針對這些原因從改進(jìn)ERP項目管理、提高項目人員水平、完善企業(yè)管理體系和解決技術(shù)問題四個方面提出應(yīng)對策略。希望為湖南正中制藥機(jī)械有限公司ERP項目的實施提供參考,為其他中小高新技術(shù)企業(yè)開展ERP.成本管理項目提供經(jīng)驗。
[Abstract]:With the diversification of customer demand, the globalization of the world economy and the fierce competition in the market, the enterprises of our country are facing great pressure of survival. In order to seek development in the changing market environment, many enterprises began to introduce foreign advanced management techniques and concepts. The standard cost management system is favored by the majority of small and medium-sized enterprises because of its outstanding advantages. Because of the rapid development of many small and medium-sized high-tech enterprises in China, it is urgent to improve the management level, so they actively join the pioneer force of applying ERP management system in our country. However, due to various reasons, the implementation of ERP projects in many enterprises is not smooth, resulting in ERP projects not only did not create benefits, but also because of the consumption of a lot of human and material resources to bring a heavy burden to enterprises. Based on the implementation of ERP cost management project in Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd., this paper analyzes the actual situation of the enterprise and the problems existing in the original cost management system. In view of the difficulties encountered in establishing the standard cost accounting system in the application of ERP system in enterprises, the relevant measures to perfect the application of ERP cost management system are put forward. In this paper, the principle and characteristics of standard cost method and activity cost method are introduced, and the idea and advantages of ERP system are briefly described. Secondly, the management of Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd is analyzed, and the cost management is questioned. Thirdly, the implementation of ERP cost management system in Zhongzhong Company is described in detail, and the main reasons for the failure of ERP application are analyzed. Finally, the countermeasures are put forward from four aspects: improving ERP project management, improving project personnel level, perfecting enterprise management system and solving technical problems. It is hoped to provide reference for the implementation of ERP project in Hunan Zhengzhong Pharmaceutical Machinery Co., Ltd., and to develop ERP. for other medium and small high-tech enterprises. Experience in cost management projects.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.4

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