【摘要】：面對日趨激烈的市場競爭,我國制定并明確了以央企作為主力軍,進一步推進企業(yè)管理信息化戰(zhàn)略。供電企業(yè)作為關系到我國民生的基礎能源企業(yè),認識到企業(yè)內(nèi)外部環(huán)境的變化,改變原來守舊的經(jīng)營模式,建立起信息化、現(xiàn)代化的企業(yè)管理體系,來提高企業(yè)經(jīng)營管理的效率和質(zhì)量。國網(wǎng)嵊泗縣供電公司作為一家典型的供電企業(yè),寄希望于ERP信息項目推動嵊電公司的資源整合與業(yè)務流程重組,來實現(xiàn)財務管理變革,使企業(yè)能夠建立起與現(xiàn)代企業(yè)管理相適應的財務管理體系。本文基于ERP理論,首先闡述了嵊電公司在原系統(tǒng)下會計核算管理、計劃與預算管理、資金管理、投資管理等存在的問題。其次通過詳解嵊電ERP項目實施的背景、目標、實施方案、實施過程等,說明ERP項目依靠系統(tǒng)本身的優(yōu)勢對嵊電預算管理、資金管理等進行的優(yōu)化和重構(gòu)。通過實踐調(diào)研、總結(jié)研究,繪制財務管理新舊流程圖,進行對比分析,指出基于ERP的嵊電財務管理流程重構(gòu)后,財務會計(FI)和管理會計(CO)流程的優(yōu)化點。最后采用層次分析法,分別從財務管理流程的成本、財務管理流程的效率、財務管理流程的質(zhì)量、公司團隊狀況、企業(yè)文化五個指標對嵊電財務管理流程的優(yōu)化進行綜合分析和評價,客觀反應嵊電實施ERP系統(tǒng)后流程改進和運行的效果良好,但還存在團隊建設和企業(yè)文化建設等薄弱環(huán)節(jié)。最后為進一步完善嵊電財務管理流程,有針對性的提出合理建議。
[Abstract]:In the face of increasingly fierce market competition, China has formulated and defined the central enterprises as the main force to further promote enterprise management information strategy. Power supply enterprises, as the basic energy enterprises related to the people's livelihood of our country, recognize the changes in the internal and external environment of enterprises, change the old business model, and establish an information and modern enterprise management system. To improve the efficiency and quality of business management. As a typical power supply enterprise, Shengsi County Power supply Company hopes that the ERP information project will promote the resource integration and business process reengineering of Shengdang Company to realize the financial management reform. So that enterprises can set up a financial management system suitable for modern enterprise management. Based on the theory of ERP, this paper first expounds the problems of accounting management, plan and budget management, fund management, investment management and so on. Secondly, the background, objectives, implementation scheme and implementation process of Shengdang ERP project are explained in detail, which shows that the ERP project depends on the advantages of the system itself to optimize and reconstruct the budget management and fund management of Shengdang. Through practical investigation, summing up research, drawing new and old flow charts of financial management, comparing and analyzing, it points out the optimization points of financial accounting (FI) and management accounting (CO) process after the reconstruction of financial management process based on ERP. Finally, AHP is used to analyze the cost of the financial management process, the efficiency of the financial management process, the quality of the financial management process, and the status of the company's team. The five indicators of corporate culture comprehensively analyze and evaluate the optimization of financial management process of Shengdaeng. The objective response is that the process improvement and operation of Shengdan after the implementation of ERP system have good effect, but there are still some weak links such as team building and enterprise culture construction. Finally, in order to further improve the financial management process, targeted to put forward reasonable suggestions.
【學位授予單位】：寧波大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.61;F406.7

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相關碩士學位論文 前1條

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本文編號：2410313