內容簡介
本書是為高等院校財會類、工商管理類、金融類專業學生編寫的教材。與傳統的 ERP 教材相比,本書力求從務實的角度,系統地闡述了 ERP 相關的基本理論,並結合我國的實際情況介紹了兩種典型的 ERP 軟體產品,還特別介紹了一些與 ERP 系統相關的先進制造系統及其管理模式,力圖將理論與實踐緊密結合起來,使讀者對 ERP 的理論、方法和實踐有個正確、全面的認識。本書共分為兩大部分:第一部分為 ERP 電子沙盤模擬過程中涉及的相關知識介紹。第二部分則為 ERP 電子沙盤模擬實驗教學,主要介紹金蝶、博浪兩款 ERP 電子沙盤軟體兩款操作規則和 ERP 電子沙盤操作手冊,便於讀者動手操作。
圖書目錄
目 錄
第一章 戰略管理
第一節 認識企業戰略管理 ··········································································1
一、企業戰略管理的定義 ···············································································1
二、企業戰略管理的過程模式··········································································2
三、企業戰略管理的構成要素··········································································3
四、企業戰略管理的層次結構··········································································5
第二節 企業戰略環境 ·············································································10
一、企業外部環境 ······················································································10
二、企業內部環境 ······················································································13
第三節 企業投融資戰略管理 ·····································································17
一、認識企業投融資管理 ·············································································18
二、投融資戰略管理內容 ·············································································21
三、投資管理 ····························································································22
四、融資管理 ····························································································24
第四節 企業運營管理 ·············································································27
一、運營管理的定義 ···················································································27
二、運營管理的對象 ···················································································27
三、運營戰略 ····························································································29
四、運營管理的目標 ···················································································30
五、“全球運營”成為現代企業的一個重要課題 ················································31
六、企業營運資金管理 ················································································32
第五節 戰略實施與控制 ··········································································34
一、戰略實施的主要內容 ·············································································34
二、企業戰略實施執行 ················································································39
三、戰略實施模型 ······················································································39
四、戰略實施的相關因素—麥肯錫7S模型 ····················································40
五、戰略管理方式 ······················································································41
六、戰略控制的類型與戰略控制過程 ·······························································41
七、戰略控制的設計 ···················································································43
八、企業戰略的控制 ···················································································45
參考文獻 ·······························································································47
第二章 市場行銷
第一節 認識市場行銷 ·············································································48
一、市場行銷 ····························································································48
二、市場行銷管理 ······················································································49
三、市場行銷管理與市場行銷組合 ··································································50
第二節 行銷環境分析 ·············································································52
一、巨觀行銷環境分析 ················································································52
二、微觀行銷環境分析 ················································································54
第三節 行銷戰略 ···················································································56
一、市場區隔的分類與作用 ··········································································56
二、目標市場的選擇 ···················································································57
第四節 定價策略 ···················································································58
一、什麼是價格 ·························································································58
二、影響價格的因素 ···················································································58
三、新產品定價策略 ···················································································59
四、價格調整策略 ······················································································60
參考文獻 ·······························································································61
第三章 基礎會計
第一節 會計 ·························································································62
一、會計的含義與職能 ················································································62
二、會計要素與會計計量 ·············································································63
三、會計科目 ····························································································70
四、會計賬戶 ····························································································73
第二節 企業主要經濟業務概述 ··································································75
第三節 資金籌集業務的核算 ·····································································76
一、所有者權益資金籌集業務的核算 ·······························································76
二、負債資金籌集業務的核算········································································78
第四節 供應過程業務的核算 ·····································································79
一、固定資產購置業務的核算········································································79
二、材料採購業務的核算 ·············································································81
第五節 生產過程業務的核算 ····································································83
一、生產過程業務概述 ················································································83
二、生產費用的歸集和分配 ··········································································84
第六節 銷售過程中業務的核算 ··································································87
一、主營業務收支的核算 ·············································································87
二、其他業務收支的核算 ·············································································91
三、期間費用的核算 ···················································································93
第七節 利潤的形成與分配業務的核算 ·························································94
一、利潤形成業務的核算 ·············································································95
二、利潤分配業務的核算 ·············································································97
參考文獻 ·······························································································99
第四章 財務分析
第一節 財務分析方法 ············································································100
一、比率分析法 ························································································101
二、比較分析法 ························································································102
第二節 資產負債表分析 ·········································································103
一、資產負債表分析的作用 ·········································································103
二、資產項目質量的分析評價·······································································104
三、資本項目的質量分析 ············································································113
第三節 利潤表分析 ···············································································115
一、利潤表分析的作用 ···············································································115
二、利潤的質量分析 ··················································································117
第四節 現金流量表分析 ·········································································118
一、現金流量表分析的作用 ·········································································118
二、現金流量的質量分析 ············································································120
第五節 贏利能力分析 ············································································122
一、資產贏利能力分析 ···············································································123
二、資本贏利能力分析 ···············································································124
三、商品贏利能力分析 ···············································································125
第六節 償債能力分析 ············································································126
一、短期償債能力分析 ···············································································126
二、長期償債能力分析 ···············································································128
第七節 營運能力分析 ············································································129
一、流動資產周轉能力分析 ·········································································130
二、固定資產營運能力分析 ·········································································132
三、總資產周轉能力分析 ············································································132
第八節 杜邦分析和企業戰略 ····································································132
參考文獻 ······························································································134
ERP沙盤模擬實訓
第五章 金蝶沙盤操作規則
第一節 教師端操作 ···············································································135
一、登錄系統 ···························································································135
二、初始狀態設定 ·····················································································141
三、預算決策、生產與採購決策的編制 ···························································142
四、初始年引導 ························································································151
五、其他功能操作指南 ···············································································170
六、經營分析圖 ························································································195
七、常見問題處理 ·····················································································196
第二節 學生機操作 ···············································································199
一、登錄系統操作 ·····················································································199
二、初始狀態設定 ·····················································································203
三、預算決策、生產與採購決策的編制 ···························································204
四、初始年引導 ························································································215
五、其他功能操作指南 ···············································································233
六、經營分析圖 ························································································258
七、常見問題處理 ·····················································································259
第六章 博浪沙盤軟體操作
第一節 軟體系統介紹 ············································································261
一、軟體概述 ···························································································261
二、軟體說明 ···························································································261
三、軟體結構 ···························································································261
第二節 軟體安裝 ··················································································262
一、教師機安裝 ························································································262
二、學生機安裝 ························································································262
第三節 教師機操作說明 ·········································································263
第四節 學生機操作 ···············································································268
一、圖形化界面展現經營狀態·······································································268
二、學生機操作 ························································································268
第七章 ERP沙盤操作手冊
第一節 模擬企業介紹 ············································································279
一、企業與公司 ························································································279
二、模擬企業背景 ·····················································································279
三、模擬企業的經營狀況 ············································································279
四、模擬企業財務狀況 ···············································································279
第二節 模擬企業的市場環境分析 ······························································281
一、市場環境分析 ·····················································································281
二、模擬企業的市場環境分析·······································································283
第三節 模擬企業部門職能 ·······································································284
一、採購部門 ···························································································284
二、生產部門 ···························································································284
三、行銷部門 ···························································································286
四、研發部門 ···························································································287
五、財務部門 ···························································································288
六、總經理 ······························································································289
第四節 實驗細則 ··················································································289
第五節 實驗評估 ··················································································291
一、評估內容 ···························································································291
二、評估程式 ···························································································291
三、評估方法 ···························································································291
第六節 ERP電子沙盤模擬過程中應注意的事項 ···········································292
一、財務問題的重要性 ···············································································292
二、競爭的不確定性 ··················································································292
三、戰略目標的達成 ··················································································292
四、經營管理的複雜性 ···············································································292
五、企業運作的思路和工具 ·········································································292
六、產品研發的方向 ··················································································292
七、企業運作的瓶頸 ··················································································293
八、人員要培訓 ························································································293
九、跟隨型公司策略 ··················································································293
十、合作談判 ···························································································293
十一、信息的重要性 ··················································································293