| With the advancement of Chinese economy reform, market, which emphasizes competition, plays an increasingly important role in the development of social economy. Therefore, the enterprises must pay more attention to their own product in the process of design, production and sale to reduce cost as much as possible with the hope of getting profits in the increasingly competitive market. Enterprise external environment is changing. For example, flexible manufacturing systems, computer integrated manufacturing systems and the methods of lean production are applied into the enterprise management in the field of manufacture. Besides, the development of information technology provides high efficiency and quality for the management of enterprise in decision making. What’s more, Enterprise internal environment is facing the problem of cost control. Internal cost control is imminent in the reduction of business profits and fierce product market competition. The main problems faced by the enterprises are as follows in the ERP environment:the insufficient sense of the cost control; increasing management costs as the result of information lag; scientific strategies are not taken into consideration in the cost control etc.. This paper makes a study on Sichuan Keruide company in order to further improve the adaptability of ERP software of domestic enterprise. At the same time, it aims at providing constructive suggestions for state-owned enterprise in cost control so as to improve the efficiency of enterprise cost management and increase profit.Based on Sichuan Keruide Company’s actual situation, this paper adopts the method of case study. It analyzes cost control of Keruide Company from the perspective of ERP environment.The first part expounds the background, the main contents, the significance and methods as well as the innovations and disadvantages of the pape. The second part draws conclusion comprehensively on related research at home and abroad. The third part introduces the related concepts of enterprise cost control. Enterprise cost control is to control cost within the target cost, which includes two kinds of concepts:broad sense and narrow sense. The methods of enterprise cost control are the homework cost method and the standard cost method. And then, it illustrates the concepts of state-owned enterprise cost control under ERP and analyzes the process of cost control in state-owned enterprise. The forth part of this paper takes Sichuan Keruide Company as an example. It concludes that the related cost control system of Sichuan Keruide Company has not been perfected, so its the cost control and internal control. Then, it analyzes four aspects:R&D, procurement, production and service. Finally, it analyzes the condition of the Sichuan Keruide company in ERP environment which can implement cost control. The fifth part is based on the research above. It makes some suggestions on cost control in pre-incident plan, process control and postmortem analysis according to the actual situation of Sichuan Keruide Company. Summary and outlook of this paper are made in the last part.The innovation of this paperlies is that the article is based on investigation and analysis of actual data, combined with the latest cost management theory. At the same time, it makes theoretical and practical countermeasures and suggestions according to the characteristics of the state-owned enterprise cost control management. This paper can offer reference for the state-owned enterprise cost control with concrete and comprehensively analysis on cost control of state-owned enterprises under the ERP environment, combined with the enterprise cost control theory and the latest ERP environment cost control of the state-owned enterprises. The disadvantage of this paper is that the details of the contents are far from enough which need to be deeply explored. The author needs to do more efforts on the study. |
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