Research On ABCM In The Environment Of ERP Project Manufacturing

With the rapid development of science and technology, the market competition of manufacturing industry will become more and more fierce, and the market is trending diversification, at the same time, customers demand has also become more personalized, the mode of production has turned to the multi-variety and small lots by manufacturing industry whose typical representative is project manufacturing. The production types of project manufacturing is MTO(Make-to-order), which should be able to respond the changing market needs swiftly, so as to make the enterprise impregnable. Currently, the model of cost management in the ERP system of project manufacturing still is the traditional costing accounting methods, which may lead to the phenomenon of product costs distortion. Activity Based Costing (ABC) is a new methods of cost accounting, which can overcome the shortcoming of the traditional cost accounting method. The theory research of combining ERP with ABC has become more prominent at home and abroad, but the former researches focused on theoretical research more than application research. In allusion to the current situation above, this thesis is based on the Yunnan Province's innovation of science and technology plan—" the synthesize integral technology and application of the research development and production of the automation logistic system complete sets of products digitization", and puts forward to research on ABCM in the environment of ERP project manufacturing.In this thesis, the selected topic background, the research purpose and the significance, and domestic and international research situation in the same domains were briefly elaborated firstly, then the research content and innovation point were introduced; Secondly, the theory development history and the core management of ERP were described, the present use situation on ERP software at home and outside was summarized; the basic conception and the elements of ABC was illustrated, the step of ABC costing were analyzed, then the mathematical model was established, the advantages of ABC were pointed after it was compared with the traditional cost accounting method. Then, the features of product manufacturing was briefed, the problem of cost management in ERP was discussed, the basic model of integrating ERP and ABC was established after the integration theoretical basis between ERP and ABC was pointed. Activity-based costing systems of product in the environment of project manufacturing was built, the information integrated model of ABC and ERP in project manufacturing was designed, the data gathering process and data processing method of the information integrated model were pointed; with a equipment group Co., Ltd. as background, its cost management current status was analysed; used Delphi 7.0 as the development platform to design the functional modules of ABCM system in detail, and used XML to import data into the database which was adopted SQL Server 2005 as background database, since then, business process diagram, date flow diagram, conception construction and physical construction of database were designed, activity-based costing management system was detailed design by Delphi 7.0 which based on ADO data access technology to realize data transmission. Finally, ABCM system was proved by an example, and the activity-based costing management system is run to validate it, which may provide certain theoretical and practical application of reference value for project manufacturing enterprise in combining ERP with ABC.