The Cost Control Study Based On ERP

With economic globalization and the development of information networks, enterprises living environment become more and more complex. The traditional cost control model has been unable to adapt to the development environment of enterprises, especially with the development of ERP system, how to combine the modern theory of cost control with advanced information systems become a subject need to research. Based on the changes of environment, this article do research of cost control under the ERP environment to explore ERP cost control model for enterprise.This article is divided into six parts:The first chapter analyzes the research on the cost control both domestic and international, and determines the framework and main contents of this article base on this study.The second chapter focuses on the related theories of cost control and ERP. By the concepts of cost and cost control, the typical cost control theory, development of ERP systems and its core ideas are described in detail respectivelyThe third chapter is the compare of traditional cost control and ERP cost control, through the result of compare analysis we can get the advantages of ERP cost control.Chapter IV discussed several cost control models under the ERP environment, especially the ERP time-driven ABC model is a combination of the TDABC concept which proposed by Professor Kaplan in 2003, and discussed how to build the time-driven ABC model under the ERP environment, combined with Case Enterprises analysis of its build steps, which is the innovation of this paper.Chapter V is specific design of the ERP time-driven ABC model, which based on the research of ERP time-driven ABC model and enterprise case study.Chapter VI is a summary of the full paper and proposes future research opinions.This article focuses on the ChaptersⅣandⅤ, which is the innovation of this paper also. The main job of this part is propose ERP time-driven ABC model based on the TDABC concept, and discussed how to build the time-driven ABC model combined with case enterprises. Through the analysis of the enterprises case, the ERP time-driven ABC model not only make the cost information more reliable, but also can do the analysis of capacity utilization and critical operations. This kind of new pattern more suitable for the enterprise's cost management, and can create competitive advantage for the enterprise.