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论文编号：	3480
作者编号：	2220090722
上传时间：	2011/6/15 9:15:50
中文题目：	宁河供电公司ERP环境下的成本控制研究
英文题目：	Research on Cost Control of NingHe Electric Power Supple Co.,Ltd Under the ERP Environment
指导老师：	黄菊珊
中文关键字：	成本控制,ERP,供电企业
英文关键字：	cost control,ERP,electric power supply enterprise
中文摘要：	成本控制是企业生存发展永恒的主题，有效降低成本是当今企业普遍关注的问题，对于供电企业来说更是如此。众所周知，电力行业是垄断行业。长期以来，垄断行业的特性导致了电力企业成本控制存在很大的困难。为了解决供电企业成本控制难题，提高企业管理水平，国家电网公司引入了ERP系统。本文结合宁河供电公司的实际情况，论述了ERP环境下成本控制的内涵，对公司成本控制现状进行分析并提出存在问题及解决措施，研究探讨了宁河供电公司如何有效实施ERP系统来优化成本控制。 本文主要采用了案例分析的方法，结合成本控制理论、价值链理论、标准成本法理论和作业成本法理论，从总体上论述了供电企业成本控制为何有待加强；ERP系统的应用对于成本控制的重要作用；宁河供电公司如何在ERP环境下构建适合自身特点的成本控制体系；宁河供电公司在ERP环境下进行成本控制的具体措施及效果分析；指出供电企业未来成本控制的发展方向。 本文通过研究认为供电企业通过ERP系统的应用能够优化成本控制，有效降低生产成本，不断提高管理水平和信息化水平。同时，ERP系统实施也存在一定困难，这需要在实践中不断摸索加以解决。本文写作的同时正值国家加强对垄断行业的整治，国家电网公司内部也在吸取日本福岛核电危机教训，加强治理，提高管理水平。本文对于占全国售电总量50%以上的县级供电企业进行成本管理具有一定的应用价值。
英文摘要：	Cost control is enterprise's forever theme of survival and development, effectively reducing the cost is the problem of common concern to the enterprise, especially to the power supply enterprise. As is known to all, electric power industry is monopoly industries. For a long time, the characteristics of monopoly industries led to the great difficulties on cost control of electric power enterprise. In order to solve the cost control problem, improve the management level of the of the power supply enterprise, the national power grid corporation introduces ERP system. Combining with the actual situation of NingHe electric power supply co.,ltd, this thesis discusses the connotation of the cost control under the ERP environment, analysis the situation of cost control, put forward measures to solve the existing problems and research how to effectively implement ERP system to optimize cost control of NingHe electric power supply co.,ltd. This thesis mainly adopts case analysis method and combinates with the cost control theory, the value chain theory, the standard cost theory and the activity-based costing theory, from the overall discusses why power supply enterprise to strengthen cost control; the important role of ERP system in cost control; How NingHe electric power supply co.,ltd to construct the system of the cost control under ERP environment; the cost control measures and effect analysis of NingHe electric power supply co.,ltd under ERP environment; and points out the future cost control of power supply enterprise to the development direction. This thesis holds the power supply enterprise through the application of ERP systems can optimize the cost control, effectively reduce the production cost, and constantly improve the level of management and informationization level. Meanwhile, ERP system also has certain difficulty in implementation, this needs to fumble ceaselessly in practice to try to solve. This thesis writing at the same time when countries to strengthen the regulation of monopoly industries, the state grid corporation of china also drain from Japan nuclear crisis lesson, raise the level of management. This thesis have certain application value in cost management for the county electric power enterprise accounting for the total electric sold more than 50% of the country.
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