The Research On Cost Management Of S Company Under ERP Environment

With economic globalization quickening its step and levels of ITapplication becoming higher and higher, the competition amongcompanies gets intense day by day. According to the theory of MichaelPotter's enterprise competition, cost is becoming the most importantstrategy for a production enterprise. But the traditional production costmanagement cannot adapt to the manufacturing's new requirement inChina. The new-style cost management which joins the theory of costmanagement with IT will become more and more popular.In USA and Europe,one of most successful theory for cost controlis ERP．So it is necessary to study ERP theory and apply it to theenterprise in China. Firstly, the paper introduces the current costmanagement in S company and brings out the question. Secondly, thepaper introduces the background of the theory which the article needs.Lastly, also the important parts of the article, the standard cost systembased ERP is discussed to solve the cost questions of S company and theenterprise should choose the most appropriate cost management amongthe standard cost system, the activity-based cost system and theactivity-based standard cost system.×...