ERP资金流管理财务管理成本管理材料成本价差硕士论文

ERP资金流管理财务管理成本管理材料成本价差硕士论文 \基于ERP平台的邯钢资金流控制优化研究 工业 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 ， 2011， 硕士 【摘要】 ERP(即Enterprise Resources Planning)最早是由Gartner GroupInch所提出的一种基于供应链进行全面管理的思想,主要强调 整合企业的所有资源,而作为企业资源的重要一环,资金好比企业运 作的血液。如果资金流管理不善,企业经营必然陷于困顿,因此,资金 流的控制管理对于企业的正常运行有着至关重要的作用。资金流的管 理方法主要是财务管理方法。目前我们国家已经有了一整套比较完整 的会计核算体系、财务管理方法及财务分析方法。这些管理方法是我 们信息化建设中应该遵循的。传统财务会计作为资金流数据信息收集 的主要系统,在相关信息的收集及反映时效方面 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 现较差,特别是在 将业务管理与资金流管理方面未能实现对这两者的同步管理。而日趋 成熟的ERP系统就为此问题的解决提供了思路和出路。本文在ERP系 统实施过程中结合邯钢实际对资金流管理和控制的一些具体问题进 行分析和探讨,并提出改进 措施 《全国民用建筑工程设计技术措施》规划•建筑•景观全国民用建筑工程设计技术措施》规划•建筑•景观软件质量保证措施下载工地伤害及预防措施下载关于贯彻落实的具体措施 如下:首先,邯钢采购业务中怎样按照 ERP系统中所 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 的原材料采购的经济批量、订货点进行采购,以减 少资金占用;其次,邯钢ERP资产中心固定资产入账时如何更正人为 错误,以便使折旧的计提与我国现行的会计准则相符,... 更多还原 【Abstract】 ERP (Enterprise Resources Planning) is the coordination by GroupInch proposed by a comprehensive management based on thought of supply chain, with emphasis on the integration of enterprises. As one important parts of all their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. the Enterprise Resource, Fund is like blood in the Enterprise operation. If cash flow mismanage, enterprise management will be in difficulty; therefore, cash flow control management have a vital role for the normal operation of enterprises.Cash flow management methods mainly are... 更多还原 【关键词】 ERP; 资金流管理; 财务管理; 成本管理; 材料成本 价差; 【Key words】 ERP; fund class management; financial control; cost management; Material cost price margin; 摘要 4-5 Abstract 5-6 第1章 绪论 10-17 1.1 科学意义和应用前景，国内外研究现状 10-12 1.1.1 科学意义和应用前景 10 1.1.2 国内外研究现状 10-12 1.2 钢铁行业及其信息化的发展与现状 12-13 1.3 邯钢概况和ERP系统简介 13-14 1.3.1 邯钢概况 13 1.3.2 邯钢ERP系统简介 13-14 1.4 研究内容，预期目标或成果 14-15 1.4.1 课题研究内容 14-15 1.4.2 重点解决的关键问题 15 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 1.4.3 达到的目标 15 1.5 本文结构 15-17 第2章 相关理论研究 17-31 2.1 ERP的发展历程 17-18 2.2 ERP系统的管理思想 18-19 2.2.1 ERP管理整个供应链的思想 18-19 2.2.2 ERP系统体现精益生产、同步工程和敏捷制造的思想 19 2.2.3 ERP系统体现事先计划、事中控制、事后分析的思想 19 2.3 实施ERP系统对企业财务管理的影响 19-21 2.4 企业财务运用ERP动因分析 21 2.5 ERP中财务管理系统的功能 21-23 2.6 利用ERP系统的特点解决当前财务管理中的不足 23-24 2.7 资金流管理及分析 24-25 2.7.1 资金流管理 24 2.7.2 资金流分析 24-25 2.8 如何规范和完善资金流的各种控制活动 25-26 2.8.1 现金预算的编制 25 2.8.2 现金流入、流出的控制 25 2.8.3 现金资产控制 25 2.8.4 现金流的日常控制 25-26 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 2.9 财务成本管理 26-30 2.9.1 企业成本管理理论发展 26-27 2.9.2 成本管理核心业务要点 27 2.9.3 成本控制 27-28 2.9.4 成本控制的基本程序和方法 28-30 2.10 本章小结 30-31 第3章 邯钢资金管理方面存在的主要问题分析 31-36 3.1 建立资金循环机制，实施资金流管理 31-35 3.1.1 邯钢采购管理的问题分析 31-32 3.1.2 邯钢固定资产管理的问题分析 32 3.1.3 邯钢成本管理的问题分析 32-33 3.1.4 邯钢销售管理的问题分析 33-35 3.2 本章小结 35-36 第4章 邯钢资金管理的解决 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 及实施 36-64 4.1 基于ERP平台实现采购管理信息化 36-41 4.1.1 订货点法 36 4.1.2 经济订货批量法 36-37 4.1.3 邯钢备件公司ERP改造实例 37-41 4.2 基于ERP平台实现固定资产管理信息化 41-46 4.2.1 ERP系统固定资产管理功能的局限性 42-43 4.2.2 完善ERP系统固定资产管理功能的对策建议 43-44 4.2.3 改进后邯钢固定资产管理办法 44-46 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 4.3 基于ERP平台实现成本管理信息化 46-61 4.3.1 钢铁行业特性 46-47 4.3.2 钢铁行业生产成本管理的内容与特点 47-50 4.3.3 邯钢产品成本价差核算管理系统的设计与优化 50-54 4.3.4 邯钢产品成本价差核算管理系统的系统实现 54-61 4.4 基于ERP平台实现销售管理与坏账准备计提的有效结合 61-63 4.4.1 ERP环境下销售管理系统的总体设计 61 4.4.2 基于应收账款的绩效考核，提高企业应收账款的安全 61-62 4.4.3 帮助财务建立坏账准备模型，合理避税 62 4.4.4 改进后邯钢坏账准备管理办法 62-63 4.5 本章小结 63-64 第5章 邯钢资金管理的绩效评价 64-66 5.1 采购管理信息化效果调查 64 5.2 固定资产管理信息化效果调查 64-65 5.3 成本管理信息化效果调查 65 5.4 销售管理与坏账准备计提的有效结合效果调查 65-66 结论 66-68 参考文献 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development.