Design And Implementation Of Cost Accounting System Of Coal Enterprise

The market competition turned worse,the technical progresses of sciences and change of the business models all put forward the higher request to the information-based level of the business enterprise,only owning the strong applied information system just can catch the market information quickly,holding the key of the customer and the business enterprise data to come well excellent turn the business decision,and can pass to change the business process vividly,to adapt the need that customer continuously change,to win the leadership position of the market.ERP is a kind of management thought of science,building up everyone of the business enterprise faces the resources full dispensation and balances,raise the funds operation level for the business enterprise,efficiently supply and marketing chain,reduce the stock and raise to produce the efficiency and decline low cost etc.to provide the powerful support,conduct the basis that the decision provides science for the high manager at the same time,raise the earnings availably,the market competition ability of the end exaltation business enterprise.Base on the current status of CERP in our country,according to the system of accountancy,with the Method of Manufacturing Cost,to abstract Cost Accounting Object and Cost Responsibility Object.According to data come from warehouse?product system and handwork,it is come true that costing formula of Responsible object and Accounting Object.Finally,according to BOM model of process industry,the model of cost accounting system is come true.Base on the ideology,combining the instance of coal enterprise,I went to coal enterprise and investigated it.According to the process of the operation,I realized this coal enterprise CERP cost accounting system.This system used J2EE technology,the software frame of cost accounting system.Combining the storage process?trigger and view etc,this system is come true.This system consisted of the maintenance module?the raw material module?the fare module?the assistant production module?the basic production module and the transferring module.This system offered a set of cost accounting model for Process Industry.Any Process Industry enterprise may use it,modified it get across the software repetition to use.