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The Production Cost Control Study Of A-Company Under The ERP Environment

Posted on:2019-04-17Degree:MasterType:Thesis
Country:ChinaCandidate:X Q LiangFull Text:PDF
GTID:2359330545984967Subject:Audit
Abstract/Summary:PDF Full Text Request
With the rapid development of the global economy,big data and artificial intelligence have rapidly entered our lives.The pressure of market competition has been gradually increasing,and domestic and foreign companies are facing more and more uncertainties and challenges,in addition to those high and new technologies.As well as industries with emerging needs can break out in a short period of time and gain considerable profits,in the traditional industries,especially in industries that are highly affected by fluctuations in market conditions,the cost leadership strategy is to ensure the continued survival of enterprises during their development and maturity.Important strategy.Because companies only have the advantage of ensuring cost leadership,they can achieve good business performance when the market conditions are favorable,and obtain more capital.When the market is bad,enterprises can use reserve capital to ease the decline of performance.On the other hand,the cost advantage will guarantee a certain level of profit for the enterprise,stabilize the market position of the enterprise,and enable the company to survive in the competition.Therefore,in the course of business operations,the level of cost control,especially the control of production costs,is of utmost importance.However,under the background of information technology,how enterprises control and manage production costs under the ERP environment is a A huge challenge.The cost control of an enterprise is one of the core contents of enterprise management.Therefore,the implementation of production cost control under the ERP environment will directly affect the economic efficiency and survivability of enterprises,and it will affect the survival of enterprises.However,in China,many enterprises are not mature enough to control their production costs under the ERP environment.The phenomenon of insufficient depth or lack of flexibility is common.Therefore,this article selects a foreign-funded enterprise A company in eastern Anhui as the target.Through field inspections,visits,simulations,and tests,the company understands the business model and production process of the company,analyzes the company's production cost structure,and identifies the company's ERP environment.Under the control of production cost factors,study its actual implementation status.At the same time,combined with relevant data and data,it found out problems in the process of implementing production cost control in the ERP environment,combined with the cost driver theory,identified the specific causes of the problems,analyzed them,proposed improvement suggestions,and helped A The company more effectively implements production cost control in the ERP environment.In addition,this paper also aims to explain the existence of ERP system environment under the modern cost control theory and the development trend of informatization.It can assist financial personnel to help and guide the business personnel to control the production cost from multiple angles,quickly and easily,and ensure the overall enterprise.Cost control is at a modern level.As financial personnel in the new era,we should abandon the traditional closed-end thinking,advance with the times,learn modern science and technology,cultivate new and strong logical thinking skills,maintain the advanced nature of ideas and knowledge,and not be rapidly developed intelligence.Replaced by technology,not by the computer's inherent mode of thinking,when the computer fails to operate,our thinking can not follow the stop running,but should remain active thinking,the principle of production costs under the ERP environment control The rules and rules are well-accepted,integrated with their own understandings and concepts,and translated into their own ways,so that individual capabilities,ERP environment,and the company's overall production processes are integrated into one,and organic production costs are controlled to the maximum extent possible to the best.
Keywords/Search Tags:ERP, Production Cost, Cost Control, BOM, Actual Cost
PDF Full Text Request
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