Research On The Model Of Cost Control Under The ERP Environment

ERP is an enterprise operation and management system which integrating enterprise inside resources, it can make the enterprise business data unification and all online treatment. As one kind of big and powerful technological management pattern, ERP combines the logistics, fund stream, information stream rapidly and intensely, and depth initiates business administration transformation, produces bigger effect to financial management, especially the innovation to the idea of control of production. As an inside management platform of the modern enterprise, ERP not only providing the resolve of complete set logistics, monitoring and optimizing the enterprise's process of produces the product, but also providing big and powerful accounting , analysis and control function for the field of the enterprise production cost. The cost control is the core of the enterprise cost management, goodness and badness of the cost control not only directly related to the business cost height and economic, but also related to the enterprise life and death. As the tradition cost control method reveals certain limitation, studying the business cost has great importance in theoretically and practice.This article comments the research of the home and abroad current situation of the ERP system and cost control firstly. It comments the fundamental theory knowledge of the ERP system and cost control secondly, by discussing the principle method and limitation of the tradition cost management, suggests the modern cost control theory and the basic theory of the cost control under the ERP environment, and priority discusses cost account model, cost keeping, difference analysis and account affairs handle under ERP environment. And it also builds three kinds of the modern cost control patterns under the ERP environment: the standard cost control pattern under the ERP environment, ABC cost control pattern under the ERP environment and the two combine. At last it introduces the case company put the modern cost control patterns into effect concretely under the ERP environment, and estimates the effect of the application.