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Tesi etd-06262013-130548


Tipo di tesi
Tesi di laurea magistrale
Autore
DOMENICHINI, GIULIA
URN
etd-06262013-130548
Titolo
ERP System Introduction. Impact on the costing model of "DS Smith Rhein Display"
Dipartimento
ECONOMIA E MANAGEMENT
Corso di studi
STRATEGIA, MANAGEMENT E CONTROLLO
Relatori
relatore Prof. D'Onza, Giuseppe
Parole chiave
  • calculation process
  • costing model
  • ERP software
Data inizio appello
15/07/2013
Consultabilità
Non consultabile
Data di rilascio
15/07/2053
Riassunto
Enterprise resource planning (ERP) software can be considered as a set of best practices for improving the management of organizational processes. Companies that decide to go through this kind of software introduction project must be aware that, to have the most of advantages from these systems, they have to implement them how they are devised without excessive and dangerous customization.
Their impact on organizations is therefore as massive as a processes reengineering and the path to update or replace all the company´s process is a challenge requiring a lot of time and effort since many are the processes within companies and many are the activities they are composed of.
Calculation is the process of determining the cost of each product the company manufactures and it is just one of the processes to be redesigned. To have an efficient calculation result not just the process must fit with modern companies´ needs and with ERP software tools, but also numerical values used need to be reliable and updated for carrying out accurate internal analysis and pricing decisions, but also to evaluate benefits of externalizing some productions, if a distinction between fix and variable part of cost items is conceived.
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