基于ERP的制药企业应收款风险管理及案例研究

首都经济贸易大学硕士学位论文基于ERP的制药企业应收款风险管理及案例研究姓名：刘长玉申请学位级别：硕士专业：企业管理指导教师：佘镜怀20100301ERP152090ERPERPERPERPERPERP80ERPERP”20068ORACLEERPOracleERP1.OracleERP2.3.4.ERP1235.6.7.8.20068ORACLEERP4ERPERPORACLEERPERPERPERPERPERP15311.1,2090ERP1.2ERP253ORACLEERPERP,1.3ERP1.4ERPORACLEERPERPERP3532,,,2.12.1.1122.1.231=ala0_1_12.-..19873://baike.baidu.com/view/1278335.htm2://baike.baidu.com/view/84189.htm4:21:,,2.2.2.32.2.2.41ERP753234ERP85333.13.2,ERP953,3.2.13.2.23.2.3114%114003.32090199967.73%2002101“”=+3.3.41..2001.3511703ERP1153420904.1,,30404.24.2.14.2.1.1,,ERP12534.2.1.2,4.2.2,,,4.2.3,,,,,4.2.4,,ERP13534.2.5,,,4.2.6,“”“”,4.2.7ERP14534.2ERPERP15535ERPERPERPERPERP,ERP80ERP5.1ERP5.1.1ERPERPEnterpriseResourcePlanning90GartnerGroup(MaterialRequirementPlanning,MRP),(ManufacturingResourcePlanning,MRPII)[1]2040—50“MRP”MRP2060—70“MRP”“MRPII()”MRPMRPIICIMS()MRPII2080“MRPII”ERPMRPIIERP2090[1](GartnerGroupInc.)MRPIIERP5.1.2ERPERP,,,,“SupplyChain”5.1.2.1ERP5.1.2.2ERP,5.1.2.3ERPERP5.2ERP2080MRPIIMRPII1981MRP-IIMRPIIMRPII/ERP30ERPERP,,MRP2090ERPMRP.90ERPERP,,ERPSAPOracleERPERPERP,ERP1753,ERPERP5.3ERP5.3.1ERP“SupplyChain”ERP,ERP5.3.2ERP“”“”ERPERPERP5.3.3ERPERPERP1853ERPERPERPERPERPERPERP5.4ERPERP5.55.5.1l5GDPERP1953WTO,,5.5.25.5.3GMPERPGSP(GoodSupplyingPractices)GMP(GoodManufacturingPractices)GMPGMPGMPGMPERP2053ERPERPGMPERPGMPGMPERPERPGMP5.6ERP5.6.11ERP2ERP3ERPERP5.6.2ERPERPERPERP2153ERP5.6.3ERPERPERPERPERPERP22536ORACLEERPERPERP6.1200368386.2620076300053002003ORACLE-ERP6.2ORACLEERP20052006326ORACLEERP6.2.1ORACLEERPORACLEERPERP23536.2.1.1FSG6.2.2.26.16.2.2.3ERP24536.2.2.46.2.2.5ERP1356.2.2OracleOracleReceivableOracleOracleOracle6.3OracleERP6.3.16.3.1.1OracleERP,,ERP,,,ERP25536.16.3.1.2ERPERP6.3.1.3,ERP,6.3.1.4OracleERP,,,,,,,,OracleERPOracleERP26536.3.2-6.3.2.1OracleERPERPOracleERP6.2ERP27546.2ERP28536.3.2.2ERPOracleERPERP,ERP,6.3.2.2OracleERPERPOracleERP6.3.3OracleERPOracleERPOracleERPERP29536.3.4ERPERPOracleERPOracleERPOracleERP6.3.4.1-15(Character)(Capacity)(Capital)(Collateral)(Conditions)5CERP30532OracleERPERP3153OracleERPOracleERPOracleERP6.33ERP32533030510320,N305/10105%320203%N30306.3.4.2-ERPERP3353OracleERPOracleERP,,,OracleERPOracleERPERPERP3453ERP35536.4ERP36536.56.5ERP37536.66.66.76.76.8ERP38536.86.96.96.10ERP39536.106.116.11ERP4053ERP41536.126.3.4.3-OracleERP4253ERPERP6.3.5OracleERPERP6.3.6ERPERP4353ERPERPERP12ERP44536.136.3.71236.3.8ERP4553ERP,,,,,,,,6.4ORACLEERP6.4.120068ORACLEERP4Oracle13OracleFSGDISCOVEROracleOracleOracleB/SORACLE6.4.212005-2009ERP46532005200620072008200942,956,955.4050,094,856.3047,122,538.8947,587,228.4350,313,396.96150,648,653.27201,529,117.38214,136,782.73228,251,170.56242,687,756.49147,256,475.35175,659,740.91194,588,710.74209,198,184.25247,327,545.6445,366,116.9546,525,905.8548,608,697.6047,354,883.6648,950,312.703.253.784.004.425.05110.9195.3589.9381.4971.25//20062006ORACLEERPORACLEERP2ORACLEERP3ERPERP47536.5ORACLEERP,ERPERPERPERPORACLEERPERP6.5.1ERP48536.5.26.5.3ERPERPERPERPEmailERP49537ERPERPERPERPERPERPERPERPERP5053[1]WillettAHTheEconomicTheoryofRiskandInsurancePhiladelphiaTheUniversityofPennsylvaniaPress,1951[2]MehrRIHedgesBARiskManagementConceptsandapplications,HomewoodRichardDIrwinInc,1974[3]KnightFHRisk,UncertaintyandProfitNewYolkAMKelly1964[4]MegillRERiskAnalysisTulsaPetroleumPublishingCompany1977202-212[5]TnjazzJC.PlanningforERPsystemsanalysisandfuturetrendBusinessProcessManagementJournal200l7(5)1416[6]L.Wylie.ERPAVisionoftheNext—GenerationMRPIIGartnerGroup1990ReportNoCTMS3003398[7]0racleOracleMethodCDMQuickTourrelease2.0.0.0racleCorporationFebruary.20003565[8].-..1987[9]..,2008[10]..,1997[11]..,2004.12[12]...2006.061819[13]..,2008[14]..,2008.3:1213[15]...[16]..[J].2004.[17]..,2000,lO:9296[18]..,2007,12:6264..,200986:6062[19]..[20]A1exisLeon.,2002[21]...ERP.,2007[22].ERP.,2009[23].ERP.,2002.11:7375[24].ERP.,2009.8[25].ERP.ERP5153,2009.02:3435[26].ERP.,2006.11:4041[27],.[28].ERP.,2009.09,225:4648[29].ERP.,2003.8:3334[30]..ERP.,2003.10:125127[31].ERP.,2005.6:6364[32].ERP.,2004.6:5658[33].ERP.,2007.4[34].ERP.,2008.4:5657[35].ERP.,2002.4,242:6466[36].ERP.,2003.12[37].ORACLE.,2004,17(5):134137[38],.ORACLE,:200605[39].oracle.20068[40].ERP.,2006.11:3234[41].ERP.,2005,11:3031[42]..1...20014:100139[43]..1...20033:2568[44],.ERP.,2005.4:1819[45].ERP..200710Z8283[44][45][1].ERP.20100356-57