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论文编号：	13591
作者编号：	2320200681
上传时间：	2022/12/4 21:54:41
中文题目：	基于ERP的T航食公司成本管理研究
英文题目：	Research on Cost Management of T Airport Kitchen Based on ERP
指导老师：	黄福广、孟祥军
中文关键字：	航空配餐公司；ERP系统；成本管理
英文关键字：	Airline catering company; ERP system; Cost management
中文摘要：	在企业数字信息化的背景下，T航空配餐公司自2008年开始引入ERP管理系统。该系统实施后，公司成本管理做出了相应调整，提高了公司成本核算数据的准确性。但是，由于数据量的突然增加，在实施基于ERP系统的成本核算、成本管理、数据规范化等方面还是存在一些问题。尤其在面对疫情后民航业整体经营环境的改变，原始的数据处理方式已经无法再承接配餐公司精益生产、精细化核算管理的需求，处于议价被动地位的航空配餐企业需要在成本管理优化道路上不断探索。 本文共分为六个章节，首先梳理了国内外的研究成果，介绍了本文的研究背景、研究意义和研究方法以及思路。然后阐述了成本管理与ERP系统的相关概念，同时分析了基于ERP系统的成本管理与传统成本管理之间的差异。第三章以案例公司2017-2021年经营数据为例，介绍T航空配餐公司整体情况，分析基于ERP系统的T航空配餐公司成本管理现状，为后文提出成本管理存在的问题以及对问题成因的分析打下基础。最后从公司生产经营全流程出发，探讨了在各个环节基于ERP系统的成本管理优化设计方案。通过测算原材料采购库存环节、生产配送环节节约的成本金额，充分体现出T航空配餐公司进行成本管理优化后在降低成本、建立精益化成本管理体系、财务岗位职责转换等方面取得的良好效果。 本文运用案例分析法，提出对于餐食种类多、生产流程复杂、议价能力弱的航空配餐企业，高效使用ERP系统进行成本管理。真实的反映出餐食在生产、配送作业中存在的资源消耗差异，准确的体现配送每一航班的成本信息。帮助企业管理者更好的控制成本，制定正确的公司战略，提高企业竞争力，实现快速发展。同时也为其他航空配餐企业实施基于ERP系统的成本管理提供借鉴。
英文摘要：	Under the background of enterprise digital informatization, T Airline Catering Company began to introduce ERP management system in 2008. After the implementation of the system, the company's cost management has made corresponding adjustments, improve the accuracy of the company's cost accounting data. However, due to the sudden increase in the amount of data, there are still some problems in the implementation of ERP system based cost accounting, cost management, data standardization and other aspects. Especially in the face of the changes in the overall business environment of the civil aviation industry after the COVID-19, the original data processing method can no longer undertake catering companies' demands of lean production and refined accounting management. Airline catering enterprises in a passive position of bargaining need to keep exploring the road of cost management optimization. This paper is divided into six chapters. Firstly, the research achievements at home and abroad are reviewed, and the research background, research significance, research methods and ideas of this paper are introduced. Then it expounds the related concepts of cost management and ERP system, and analyzes the differences between ERP based cost management and traditional cost management. The third chapter takes the operating data of the case company from 2017 to 2021 as an example, introduces the overall situation of T Airline Catering Company, analyzes the current situation of T airline catering company's cost management based on ERP system, and lays a foundation for the analysis of the problems existing in cost management and the causes of the problems. Finally, starting from the whole process of the company's production and management, the paper discusses the cost management optimization design scheme based on ERP system in each link. By calculating the cost amount saved in the link of raw material purchase and inventory, production and distribution, it fully reflects the good results achieved by T Airline Catering Company in the aspects of cost reduction, establishment of lean cost management system and financial position responsibility transformation after cost management optimization. In this paper, the case analysis method is used to propose the efficient use of ERP system for cost management for airline catering enterprises with many kinds of meals, complex production process and weak bargaining power. It truly reflects the difference of resource consumption in the production and distribution of meals, and accurately reflects the cost information of each flight. Help enterprise managers to better control costs, formulate correct corporate strategies, improve enterprise competitiveness, and achieve rapid development. At the same time, it also provides reference for other airline catering enterprises to implement cost management based on ERP system.
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