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论文编号：	10244
作者编号：	2220131088
上传时间：	2018/6/14 17:30:48
中文题目：	施耐德电气公司ERP系统下的库存成本管理研究
英文题目：	Study for inventory management cost under the ERP system in the Schneider Electric Company
指导老师：	周建
中文关键字：	ERP；库存管理；成本管理方法；施耐德电气
英文关键字：	ERP；inventory management；cost management method；Schneider Electric
中文摘要：	随着国内经济发展趋缓，制造业市场竞争加剧。从企业的内部着手，通过信息化的手段提高企业的运营和管理效率，是当前制造业企业适应市场竞争的有效手段。经过多年的推广和普及，企业资源管理计划（ERP）作为一种成熟的企业管理理念和手段已经为广大企业管理者所接受和认可，成为国内企业提升管理水平，推进企业信息化建设的首选。ERP可以对现代企业的资源进行统筹管理和优化，在全公司范围内调配资源，提高资源利用的效率，提升企业的管理的水平。 施耐德电气公司是世界500强公司，长期从事电气产品的生产和制造，在电气领域享有盛誉。供应链管理是施耐德全球运营的核心优势，而库存管理是施耐德公司供应链管理的核心环节。随着施耐德电气公司在中国的生产和销售规模的扩大，在保证订单生产需求的前提下，如何对生产的原材料、元器件等库存，以及产成品的库存进行管理，尤其是更好的控制库存成本，是施耐德电气公司迫切需要解决的问题。本文的研究从ERP系统管理入手，尤其是对ERP库存管理模块进行了深入的探讨，细致分析了标准成本法，目标成本法和作业成本法的优缺点，并在此基础上重点对集成成本管理方法（TBC）进行了研究，TCB库存管理方法与ERP系统有机的结合，融合标准成本管理、目标成本管理和作业成本管理的优势，可以优化企业的供应链管理，提高企业的库存管理效率和管理水平，提升企业的市场竞争力。并且，基于施耐德电气公司的现状，构建施耐德公司集成式成本管理的TBC框架，提出ERP环境下库存成本管理的实施方案，并总结了项目的实施过程与后续改进，是一个具有较强的实践意义的参考。 通过本文的分析，使我们很好的理解了标准成本管理，目标成本管理和作业成本管理的优缺点，并针对施耐德电气所面临的库存管理中的现实问题和挑战，结合施耐德电气的系统项目，给大家呈现了ERP环境下库存成本管理的一些探讨，希望能够为其他电气设备制造企业或其他相似制造企业的库存成本管理和持续改进提供参考和建议。 关键词：ERP；库存管理；成本管理方法；施耐德电气
英文摘要：	Following the growth of local economy slow down, the market competition of manufacturing company become more and more tough. Focus on internal situation, improve the efficiency of operation and management in the manufacturing company. It is effective method to make manufacturing company adapted for the market competition. Through practice and promotion in the years, ERP become the mature concept and solution for the company management, accepted and recognized by more managers in the company. It becomes the first option to improve management level, boost the informalization in the company. ERP can help the company manage and optimize the resource, better allocate the resource in the company, improve the efficiency of the resource, improve the level of management. Schneider is an international electrical company, is the one of the Top 500. It focus on the production and sales of the electrical product, it is very famous in the electrical field. Supply chain management is the core advantage of the global operation of Schneider Electric, inventory management is the key of supply chain management. Schneider business continues to grow, how to ensure on-time delivery to customer, and manage the stock of raw material, components and finished goods, especial for the inventory cost management, it become the company's key problems. The study of this paper started from ERP system management, especially deeply discuss for the ERP inventory modules, analyze the advantage and dis-advantage of the method for the standard cost management, target cost management and operating cost management, and base on it, focus on the integrated cost management method（TBC）, TBC good integrate with the ERP, fully extract the advantage of the standard cost management method, target cost management method, operating cost management method. It can help supply chain management, improve the efficiency and the management level for the inventory management in the company, improve the competition advantage in the market. And, based on the real situation in Schneider Electric, structure the framework of the integrated cost management method, provide the solution for the inventory cost management under ERP environment, summarize the project implementation and following action plan, it is meaningful reference for the practice. Through the analysis in the paper, it makes us good understand the advantage/dis-advantage of the standard cost management, target cost management and operating cost management, and point at the real problems and challenges, through the real project in Schneider Electric, show some practice and discussion of inventory cost management under ERP environment. We hope it can make some reference and suggestion for the inventory cost management in other electrical equipment company or similar company. Key words: ERP；inventory management；cost management method；Schneider Electric
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