本文關(guān)鍵詞： ERP 成本 成本控制 標(biāo)準(zhǔn)成本 ERP成本控制法　出處：《西南交通大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：成本是判斷企業(yè)競(jìng)爭(zhēng)力強(qiáng)弱的一個(gè)極其重要的指標(biāo),降本增效是所有企業(yè)都需要關(guān)注的一大課題。信息無(wú)法及時(shí)反饋回來(lái),大量的產(chǎn)品和原材料積壓,應(yīng)變能力差等問(wèn)題給傳統(tǒng)離散型裝備制造企業(yè)在進(jìn)行成本控制問(wèn)題上帶來(lái)了極大的障礙。隨著信息化發(fā)展的加快,ERP的出現(xiàn)以其集成性、系統(tǒng)性的優(yōu)勢(shì)為我國(guó)離散型裝備制造企業(yè)降低成本提供了一種嶄新的視角。借助于ERP的特點(diǎn),企業(yè)既可以實(shí)現(xiàn)企業(yè)業(yè)務(wù)流程的優(yōu)化重組,減少無(wú)效作業(yè)產(chǎn)生的成本,又有助于推動(dòng)企業(yè)的信息化建設(shè),實(shí)現(xiàn)信息的集成與共享,為企業(yè)的經(jīng)營(yíng)決策提供準(zhǔn)確、及時(shí)的數(shù)據(jù)信息。本文首先介紹了論文的選題背景、研究意義以及主要的研究思路等。然后對(duì)當(dāng)今國(guó)內(nèi)外對(duì)成本控制理論的研究現(xiàn)狀和應(yīng)用現(xiàn)狀的相關(guān)研究成果進(jìn)行綜述,尤其是對(duì)成本概念、標(biāo)準(zhǔn)成本方法、ERP的概念以及在ERP環(huán)境下的成本控制方法等重要問(wèn)題展開(kāi)了深入研究,為整個(gè)課題研究工作的開(kāi)展提供了理論指導(dǎo)。接下來(lái)通過(guò)對(duì)東汽公司及其財(cái)務(wù)管理狀況的介紹,對(duì)東汽公司ERP實(shí)施進(jìn)展、轉(zhuǎn)型過(guò)程及其現(xiàn)階段采用的成本控制體系進(jìn)行研究,特別是對(duì)東汽在ERP環(huán)境下成本控制方式及標(biāo)準(zhǔn)成本核算體系做了全面的分析。隨后分析出在現(xiàn)有的SAP環(huán)境下東汽公司在成本控制方面存在的幾個(gè)問(wèn)題以及總結(jié)了控制不力的原因。接著針對(duì)東汽公司在預(yù)算控制、采購(gòu)管理、庫(kù)存管理、供應(yīng)商管理、計(jì)劃管理、生產(chǎn)流程控制等方面存在的問(wèn)題從事前控制、事中控制、事后控制等三個(gè)方面為東汽公司在ERP環(huán)境下進(jìn)行成本控制提供了切實(shí)可行的改進(jìn)性建議。最后是結(jié)束語(yǔ),總結(jié)了自己的論文撰寫(xiě)過(guò)程中的認(rèn)識(shí)與不足。
[Abstract]:Cost is an extremely important indicator to judge the competitiveness of an enterprise. Reducing cost and increasing efficiency is a major issue that all enterprises need to pay attention to. The information cannot be fed back in time, and a large amount of products and raw materials are overstocked. The problem of poor strain ability brings great obstacles to the cost control of traditional discrete equipment manufacturing enterprises. With the rapid development of information technology, ERP becomes more and more integrated. The systematic advantage provides a new angle of view for the discrete equipment manufacturing enterprises to reduce the cost. With the help of the characteristics of ERP, the enterprises can not only realize the optimization of business processes, but also reduce the cost of invalid operations. It also helps to promote the information construction of enterprises, realize the integration and sharing of information, and provide accurate and timely data information for business decisions. The significance of the research and the main research ideas. Then the current research status and application of cost control theory at home and abroad are summarized, especially the concept of cost. The concept of standard cost method and the cost control method in ERP environment are studied deeply. Through the introduction of Dongqi Company and its financial management, the progress of ERP implementation, the process of transformation and the cost control system adopted at this stage are studied. In particular, this paper makes a comprehensive analysis of the cost control mode and standard cost accounting system of Dongqi under the ERP environment. Then, it analyzes several problems existing in the cost control of Dongqi Company under the existing SAP environment, and summarizes the following points. The reason for the lack of control. Then the Dongqi Company in the budget control, Purchasing management, inventory management, supplier management, planning management, production process control and other problems in pre-control, in-process control, Three aspects of hindsight control provide practical suggestions for the cost control of Dongqi Company under the ERP environment. Finally, the conclusion is given, and the understanding and deficiency in the process of writing the paper are summarized.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F406.7;F426.61

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李學(xué)峰;建設(shè)節(jié)約型企業(yè)加強(qiáng)成本控制[J];會(huì)計(jì)之友;2005年04期

2 韓l毢，

本文編號(hào)：1531574