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Design The Style Of Basic Cost Management In ERP Setting

Posted on:2008-06-23Degree:MasterType:Thesis
Country:ChinaCandidate:Q R MengFull Text:PDF
GTID:2189360245497318Subject:Accounting
Abstract/Summary:PDF Full Text Request
After China accession to the WTO, the economic environment has undergone tremendous changes, activities participating in international economic competition will become frequently, competition in enterprisre will increase fiercely. Under this premise, cost is the important issue which is not only affecting the level of the profits of enterprise, but also affect the competition of enterprise, as well as is the issue the development and implementation of enterprise development strategies can't avoid. In the area of cost management, Analysis and integrate the results which are available choice from the West, it has great practical significance to make the results suit to cost management in China. This paper is semming from the motive to improve the cost management, attempts to design one king of cost calculation system and cost control system in the ERP setting, so as to achieve the accurate unmistakable actual cost of product, to precise cost information of product for enterprise'decision-making, then effectiveting control cost and enhance the enterprise'cost competitive advantage.The paper explains the significance of this research through analysing Cultural background in-depth. By introducing ERP and operating cost management system in theory, discusse feasibility of the combination of ERP and cost management system. Expound the main content of cost management system in ERP setting. The overall design and specific design of cost management in ERP setting is the main part. In the overall design of the system, Build Ideas, Research the target system, conditions of construction. Factors and nature of them, in the last raised the Program of designing the cost management system in ERP setting. In Specifically designed focus on the core of the cost management system---cost control and cost accounting. In the design of Cost control, introduce the methods of cost calculation and target. The give the program of the cost control system making into target-cost. In the design of the cost calculation system, introduce the methods of the calculation and the basic, Analy the traditional ABC shortcomings, led to a multi-level design idea in the cost calculation systemFinally, certify the practical significance of cost management system in the ERP setting therough the practical application of case of the cost management system in ERP setting...
Keywords/Search Tags:ERP theory, activity-based costing, cost calculation, cost control
PDF Full Text Request
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