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

【摘要】：隨著經(jīng)濟(jì)全球化和市場(chǎng)競(jìng)爭(zhēng)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(chǎng)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?chǎng)的競(jìng)爭(zhēng)力,把企業(yè)做大做強(qiáng),依靠現(xiàn)代科學(xué)技術(shù)的力量,大膽地推行改革,實(shí)施ERP信息化管理系統(tǒng)。ERP項(xiàng)目是個(gè)高風(fēng)險(xiǎn)、高技術(shù)、高投入的復(fù)雜工程,企業(yè)不僅投入大量的資金來購買基礎(chǔ)設(shè)施和軟件,而且需支付巨額的人資費(fèi)用,如實(shí)施費(fèi)用、培訓(xùn)費(fèi)用等。據(jù)不完全統(tǒng)計(jì),在中國按期、按預(yù)算成功實(shí)施ERP的企業(yè)僅占10%~20%,只實(shí)現(xiàn)部分模塊的占30%~40%,而失敗的企業(yè)高達(dá)50%,出現(xiàn)這種困境的一個(gè)重要原因是企業(yè)缺乏對(duì)ERP項(xiàng)目實(shí)施成本進(jìn)行科學(xué)地管理和控制。ERP實(shí)施涉及到企業(yè)的方方面面,很多企業(yè)的預(yù)算人員過于主觀,憑主觀經(jīng)驗(yàn)估算各項(xiàng)成本,而項(xiàng)目中存在許多影響成本變化的不確定性因素,項(xiàng)目團(tuán)隊(duì)缺乏對(duì)各項(xiàng)成本進(jìn)行有效地控制,導(dǎo)致預(yù)算和實(shí)際支出相差甚遠(yuǎn),增加了ERP項(xiàng)目實(shí)施失敗的機(jī)率。因此,成本控制已經(jīng)成為企業(yè)實(shí)施ERP項(xiàng)目一個(gè)關(guān)鍵的成功因素。本文針對(duì)Y企業(yè)在ERP實(shí)施成本估算需求,結(jié)合學(xué)術(shù)界和行業(yè)界關(guān)于ERP系統(tǒng)實(shí)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(gè)符合Y企業(yè)實(shí)際需求的成本估算模型,根據(jù)此模型來預(yù)測(cè)和計(jì)劃ERP實(shí)施成本,使用掙得值法控制ERP實(shí)施各階段的成本,核算和分析預(yù)算成本和實(shí)際費(fèi)用之間的差異,最后考核實(shí)施人員的成本控制結(jié)果,使ERP實(shí)施成本控制在目標(biāo)范圍內(nèi),以實(shí)際的應(yīng)用例子證明成本控制在ERP項(xiàng)目實(shí)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(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.83;F270.7

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