Design And Implementation Of Cost Control For Discrete Manufacturing Enterprise Based On SAP

Cost widely exists in various areas of socialist market economic system as a value category. In order to improve the economic benefits, manufacturing enterprises always focus on how to decrease the cost. With the development of information technology, people pay close attention to Enterprise Resource Planning (ERP) system, and these systems become more and more important in daily management works.The background of this thesis is SAP implementation project of KMC enterprise, the management of KMC want to build a new cost control mode using the ERP technology. Based on this background, the main research approaches of this thesis including:1.Determine a cost control accounting system which fit the characteristic of KMC.2. Analysis the current business processes, find insufficiency, and carry out business process rebuilding.3. Define business blue print based on new business process.4. Implementation the ERP system refer to the business blue print, reflect business processes in ERP system.5. Checkout system operation result, verify the rationality of the system.Refer to above mentioned approaches, this research project carries out main task including:1.First, we adapt standard cost as main accounting method and use the standard cost to set cost target, where the standard cost is also the benchmark of cost analysis.2.Then we analyze the business process carefully, find problems, and designs a new process which can fit the requirement of the enterprise. Meanwhile, we use the ARIS as modeling theory to design business blue prints. System implementation is also based on this.3.Define the architecture of SAP system. Different clients are installed on three servers. System configuration, process test, data migration test, and production server are run separately on each client.4.Refer to the blueprint, realize the cost control function in three main modules, including cost center account, product cost control account and profit analysis.5.Some special requirement can't be fulfill via standard configure, this thesis also describes an example of report program development.6.Test the system after implementation, verify the benefit of the new ERP system.This thesis relates and analyzes the function of cost control mode, including overhead control, product cost control and profit analysis, improve that the SAP cost control mode fit the characteristic of discrete manufacturing enterprise, it also helps the management handling cost operation status. This cost control mode can provide accurate and in time information, it is a sophisticated cost control mode.