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Y企業(yè)ERP項目實施成本控制研究

發(fā)布時間:2018-06-13 08:15

  本文選題:ERP項目 + 造紙業(yè); 參考:《華南理工大學》2015年碩士論文


【摘要】:隨著經(jīng)濟全球化和市場競爭的加劇,許多企業(yè)出現(xiàn)了增長速度放緩、生產(chǎn)成本增加、市場需求不旺、利潤空間不穩(wěn)定等問題,如傳統(tǒng)制造業(yè)的造紙業(yè)。它們?yōu)榱颂岣呤袌龅母偁幜?把企業(yè)做大做強,依靠現(xiàn)代科學技術(shù)的力量,大膽地推行改革,實施ERP信息化管理系統(tǒng)。ERP項目是個高風險、高技術(shù)、高投入的復雜工程,企業(yè)不僅投入大量的資金來購買基礎設施和軟件,而且需支付巨額的人資費用,如實施費用、培訓費用等。據(jù)不完全統(tǒng)計,在中國按期、按預算成功實施ERP的企業(yè)僅占10%~20%,只實現(xiàn)部分模塊的占30%~40%,而失敗的企業(yè)高達50%,出現(xiàn)這種困境的一個重要原因是企業(yè)缺乏對ERP項目實施成本進行科學地管理和控制。ERP實施涉及到企業(yè)的方方面面,很多企業(yè)的預算人員過于主觀,憑主觀經(jīng)驗估算各項成本,而項目中存在許多影響成本變化的不確定性因素,項目團隊缺乏對各項成本進行有效地控制,導致預算和實際支出相差甚遠,增加了ERP項目實施失敗的機率。因此,成本控制已經(jīng)成為企業(yè)實施ERP項目一個關(guān)鍵的成功因素。本文針對Y企業(yè)在ERP實施成本估算需求,結(jié)合學術(shù)界和行業(yè)界關(guān)于ERP系統(tǒng)實施成本控制的研究成果,利用線性回歸分析的方法,建立了一個符合Y企業(yè)實際需求的成本估算模型,根據(jù)此模型來預測和計劃ERP實施成本,使用掙得值法控制ERP實施各階段的成本,核算和分析預算成本和實際費用之間的差異,最后考核實施人員的成本控制結(jié)果,使ERP實施成本控制在目標范圍內(nèi),以實際的應用例子證明成本控制在ERP項目實施中的重要性。
[Abstract]:With the economic globalization and the intensification of market competition, many enterprises have some problems, such as the slowing of growth, the increase of production costs, the poor market demand and the instability of profit space, such as the paper industry of the traditional manufacturing industry. In order to improve the competitiveness of the market, they make the enterprises bigger and stronger and rely on the power of modern science and technology to carry out the reform boldly. The implementation of the ERP information management system.ERP project is a high risk, high technology, high investment complex project. Enterprises not only invest a large amount of funds to purchase infrastructure and software, but also pay a huge amount of human cost, such as the cost of implementation, training expenses, etc. according to incomplete statistics, in China, the enterprise that successfully implements ERP according to budget is only in China. Accounting for 10%~20%, only part of the module accounts for 30%~40%, and the failure of the enterprise is up to 50%. One of the important reasons for this dilemma is that the enterprise lacks the scientific management and control of the implementation cost of ERP projects, and the implementation of.ERP involves all aspects of the enterprise. Many enterprises' budgetary members are too subjective to estimate the costs by subjective experience. There are many uncertain factors affecting the cost change in the project, and the project team lacks the effective control of the cost, which leads to the far difference between the budget and the actual expenditure, and increases the probability of the failure of the ERP project implementation. Therefore, the cost control has become a key success factor for the enterprise to implement the ERP project. This paper is aimed at the Y enterprise. In the ERP implementation cost estimation demand, combined with the research results of the ERP system implementing cost control in the academic and industry circles, a cost estimation model is set up in line with the actual demand of the Y enterprise by linear regression analysis. According to this model, the cost of the implementation of the ERP is predicted and planned, and the implementation of the ERP is controlled by the earned value method. Cost, accounting and analysis of the difference between the budget cost and the actual cost, and finally check the result of the cost control of the implementers, make the ERP implement the cost control within the target range, and prove the importance of the cost control in the implementation of the ERP project with the practical application examples.
【學位授予單位】:華南理工大學
【學位級別】:碩士
【學位授予年份】:2015
【分類號】:F426.83;F270.7

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相關(guān)期刊論文 前10條

1 李學峰;建設節(jié)約型企業(yè)加強成本控制[J];會計之友;2005年04期

2 韓l毢,

本文編號:2013341


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