| ERP is the shortening of Enterprise Resource Planning. It comes from MRPII that is the MIS used in manufacturing and is the supply-chain-oriented MIS. In recent years more and more enterprise began to focus on ERP and cost management on ERP. They hoped that cost management on ERP could integrate the information of the supply chain, reduce the cost of production, shorten the time to market of the new product, improve customer satisfaction, upgrade the competition advantage and increase the profit. However the effect of cost management on ERP implementation in Chinese enterprises seems not good. There are so many unsuccessful cases that the enterprises, which are going to implement cost management on ERP or have been implementing cost management on ERP, have some misapprehension about cost management on ERP and are perplexed in front of cost management on ERP. The purpose, of this study is to give some rational advice to the enterprises mentioned above, reducing the risk of cost management on ERP implementation and increasing the successful rate.The thesis is divided into four chapters. The first chapter brings out the research background, aim of this paper and basic theory of ERP. The second chapter simply states the basic theory of cost management on ERP. The third chapter analyses the present situation of cost management on ERP implementation in Chinese enterprises, emphasizing the unsuccessful reasons from three aspects that are external environment and internal environment. The forth chapter studies the countermeasures, putting forward the countermeasures to implement cost management on ERP successfully. And the third and forth chapter is the main point of the thesis. At the same time there is theory innovation in this part.The countermeasures of cost management on ERP implementation are conclusion of the thesis. And this conclusion will help to correct the misapprehension of cost management on ERP and implementation, provide more academic foundation for these enterprises which are going to implement and have been implementing cost management on ERP, increase the economic benefit of enterprise and promote the information of Chinese enterprises. |