Construction And Application Of X Company's Standard Cost Management Scheme Based On ERP

Cost is the basis and core of enterprise profit.Cost management has always been the focus of a enterprise.As the market environment in the continuous development of economy has become more complicated.The competition between enterprises is increasingly fierce.If the enterprise wants to stand out in the link of cost,it must attache great importance to the scientific cost management method.With the development of cost management,the combination of standard cost and enterprise resource management(ERP)is becoming more and more common.The combination of them has become significant strategic choice.In this paper,after studying the related literature at home and abroad,the author has combed the development process of the relevant theory of the cost and ERP.In order to respond to the national policy : "informatization and industrialization" and the working experience in the case,the author has been clear about the topic of motivation,research ideas and methods.This paper in first chapter introduces the research background and the significance of theory research and practical research.It has been clear to use the literature research,case method as the article research methods;In second chapter,the author has combed the related research and development process and present situation at home and abroad of the standard cost and ERP;In third chapter,the related theory,the content of basic business,classification,function and management process of ERP are expounded;Then in the fourth chapter,on the basis of related literature review and related theory of ERP and standard cost,combining them with the company--X,to specifically describe the construction of standard cost management scheme based on ERP.X company is an casting enterprises.The company has more and more attention to the development of enterprise information.Along with the increase of raw materials in enterprises,the former manual accounting way has been not adapted to the development of the enterprise.X company introduced ERP.But in the process of implementing ERP,it still existed many problems and difficulties.According to situation of the existing cost management in ERP of the company,this chapter points out the issues about management concept,cost control,cost analysis,cost accounting in the process of implementing ERP cost management;In the fifth chapter,on the basis of these problems,the author build a set of standard cost management scheme for the X company.The scheme mainly refers to the process of how the standardcost data being input to ERP,and how to be carried out and output of ERP.The author Completely build a standard cost plan that bases on cost forecast,cost decision-making,cost accounting,cost analysis,cost control and cost appraisal of ERP,so that X company can achieve the purpose of perfecting the cost management.