Costing In Erp Environment Applied Research, Division Of Tantalum And Niobium In The Hard-line Group

With the rapid development of global economic integration, customer needs have become more diversified, efficient and personalized. At this time when there has been an increasingly fierce competition among enterprises,it's one of the core components for enterprises to create the low-cost competition advantage.As the extensive application of high technology has altered the products'cost structure,the overhead cost has been greatly increased. Furthermore, the traditional cost accounting cannot accurately reflect the product consumption, then, it will inevitably lead to cost distortions and seriously influence product pricing strategies.Therefore, the first priority for enterprises is to establish the modern cost management model by way of modern information technology.The Tantalum-Niobium Subsidiary is the sole business unit in Zhuzhou Cemented Carbide Group.Although ERP(Enterprise Resource Planning) has already been applied, it still resulted in severe cost distortions due to the traditional cost accounting methods,which roughly require the cost to date back to the production. Therefore,based on the operational level,creating an activity-based costing platform can not only get a more reasonable product cost and promote rational resource allocation and improve the elimination or reduction of devalued activities, but also act as a guideline in the adjustment of product structure to enhance the business operation efficiency in the ERP environment.Based on the current deficiency of cost accounting system, this paper first introduces some related theories about the application of ABC(Activity-Based Costing) in the ERP environment, Then it probes into problems of the Tantalum and Niobium Subsidiary itself and the current situation of its cost accounting. Combining the theoretical analysis with the empirical studies,in the ERP environment, ABC method is applied to the cost accounting management of tantalum and niobium products.Then it focuses on the collection and analysis of resources,activities,products and objects,and then, it figures out cost pools,activity center, accounting vouchers,accounts and reports, expounds the cost driver and accounting procedure.Furthermore,the practical application of ABC has achieved remarkable success in the maintenance and the power activity. And lastly, fourteen-million overhead cost goes precisely to product cost by way of activity optimization, which reduces devalued void activities and strengthens the inner cost control.