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论文编号：	15621
作者编号：	2320233755
上传时间：	2025/12/8 14:51:40
中文题目：	BY企业财务数字化转型研究
英文题目：	Research on Financial Digital Transformation of BY Enterprise
指导老师：	黄福广
中文关键字：	业财融合；数据驱动；数字化转型
英文关键字：	Integration of operations and finance; Data-driven; Digital Transformation
中文摘要：	随着全球制造业向智能化、个性化加速演进，以小批量、多品种为特征的 柔性智能生产模式正深刻改变传统制造业态。有机颜料化工行业作为典型代表， 在推进产线升级的同时，却面临传统财务体系与先进生产模式间的尖锐矛盾。 本研究旨在系统剖析这一矛盾，构建基于 SAP 系统的财务数字化升级方案，为 制造企业转型提供理论及实践指引。 研究分析得出：BY 企业数字化发展还处于初级阶段，存在着系统功能不 足、业务反馈时效性差、数据挖掘力度不足等问题。同时也面临着柔性生产下 管控痛点：传统成本法无法准确核算批次级作业成本，失真的成本数据导致企 业陷入低价竞争或高价失单困境，集团信息孤岛，手工数据整合导致效率低下 且内控风险较高。因此，BY 企业财务管理数字化水平已不能满足企业需求， 对其进行优化升级已是迫在眉睫。 针对上述问题，本研究提出基于 SAP S/4HANA 及业务技术平台（BTP） 的“四维一体”数字化转型优化模式。该模式并非简单的技术升级清单，而是 一个涵盖架构重塑（技术维）、模块创新（应用维）、流程再造（管理维）与 组织人才赋能（人才维）的综合性解决方案，四者协同联动、缺一不可。核心 是构建“生产设备→业务活动→财务报表”的数据直通架构：通过集成 MES 系统实时采集生产数据，打通业务与财务的数据链路；运用作业成本法（ABC） 实现成本精细化管理，并创新构建定价决策支持算法，为科学定价提供数据支 撑。同时通过升级为 SAP S/4HANA 系统完善系统功能，提高智能化水平，加 强业财数据互通，同时重视数字化人才培养，进一步推进企业财务数字化的建 设。 理论贡献方面，构建整合作业成本、目标成本及全价值链成本的可量化算 法，丰富战略管理会计工具箱。 实践层面，本研究规划的“基础整合-深度重构-智能跃迁”实施路径，不 仅为 BY 企业提供了转型蓝图，也为同类制造企业推进财务数字化转型提供了 可复制的方法论与实操指南。未来可进一步融合 ESG 核算、AI 大模型及区块 链技术，拓展数字化边界，为企业构建数字经济时代核心竞争力提供战略路径。
英文摘要：	As the global manufacturing industry accelerates its evolution towards intelligence and personalization, the flexible and intelligent production model characterized by small batches and multiple varieties is profoundly changing the traditional manufacturing landscape. The organic pigment chemical industry, as a typical representative, is facing a sharp contradiction between traditional financial systems and advanced production models while promoting production line upgrades. This study aims to systematically analyze this contradiction, construct a financial digitalization upgrade plan based on the SAP system, and provide theoretical and practical guidance for the transformation of manufacturing enterprises. Research analysis indicates that BY enterprise's digital development is still in its initial stage, facing issues such as insufficient system functionality, poor timeliness of business feedback, and inadequate data mining efforts. At the same time, it also encounters pain points in control and management under flexible production:traditional costing methods cannot accurately calculate batch-level operational costs, and distorted cost data leads the enterprise to fall into the dilemma of low-price competition or high-price losing bids. The group is plagued by information silos, and manual data integration results in low efficiency and high internal control risks. Therefore, the digitalization level of BY enterprise's financial management cannot meet the needs of the enterprise, and its optimization and upgrading are urgently needed. Addressing the aforementioned issues, this study proposes a "four-dimensional integration" digital transformation optimization model based on SAP S/4HANA and Business Technology Platform (BTP). This model is not a mere checklist of technical upgrades, but a comprehensive solution encompassing architecture redesign (technical dimension), module innovation (application dimension), process reengineering (management dimension), and organizational talent empowerment (talent dimension). All four dimensions are interconnected and indispensable. The core is to establish a direct data architecture from "production equipment → business activities → financial statements": integrating MES systems to collect production data in real time, thereby connecting the data links between business and finance; applying Activity-Based Costing (ABC) to achieve refined cost management, and innovatively constructing a pricing decision support algorithm to provide data support for scientific pricing. Simultaneously, by upgrading to SAP S/4HANA system, we enhance system functionality, improve intelligence level, strengthen the exchange of business and financial data, and emphasize digital talent cultivation, further advancing the construction of enterprise financial digitization. In terms of theoretical contributions, providing a new framework for adapting management accounting theory to intelligent manufacturing. A quantifiable algorithm that integrates activity-based costing, target costing, and full value chain costing is constructed, enriching the strategic management accounting toolbox. At the practical level, the implementation path outlined in this study, namely"basic integration - deep reconstruction - intelligent leapfrogging", not only provides a blueprint for BY's transformation but also offers a replicable methodology and practical guide for similar manufacturing enterprises to advance their financial digital transformation. In the future, it is possible to further integrate ESG accounting, AI large models, and blockchain technology to expand the boundaries of digitalization, providing a strategic path for enterprises to build their core competitiveness in the digital economy era.
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