Study On The Re-designation Of The Cost Management System Of Small And Medium Manufacturing Enterprises Based On The ERP Theory

The rapid development of small and medium manufacturing enterprises has injected vigor and energy into the socialist marketing economy. But the weak management base of the enterprise itself and the lack of attention to the cost management system have affected many small and medium manufacturing enterprises'development. The search for solving the constraint of cost management system has becoming the most urgent task. The industrial engineering's methods can contribute the effective measures for the enterprises'actual problems.After discussing the relationship between modern industrial engineering and cost management system, this paper emphasizes the importance of building up the cost management system for small and medium manufacturing enterprises and then put forward the re-designation of ERP to small and medium manufacturing enterprises'cost management system. The content of this paper is the cost management system of small and medium manufacturing enterprises taking ERP as the start point and deeply analyses the thoughts and theory relative to the cost management drawing the essence of re-designation for small and medium manufacturing enterprises'cost management. By applying this method in enterprises, they can solve their actual problems and improve their comprehensive profits. The basic idea is based on the survey of enterprises'situation carefully and the analysis of weakness and shortage of the cost management system, re-building up the enterprise's cost planning system, const analysis system, cost control system and cost account system. Under the guide of practical and human-oriented principle forms the new cost management system. In the course of cost account, I introduce the advanced activity based costing.By the application in corporation, it reached the goal of solving corporation's practical problems and increasing the integrated benefit.