The Research On Shanghai Promat Building Material Company SAP Standard Cost Accounting System Construction

In modern society,the environment of production and management has changed deeply,and cost a lot of influence the level of the survival of enterprises.On the basis of studying and analyzing the existing methods of cost management,combining the advanced management ideas and computer technology,it is an objective requirement to change the concept and to strengthen the cost control of the production process.SAP system,the world's biggest enterprise management software,Fortune 500 more than 80% of enterprises using the SAP management program.The research and exploration of the function of SAP system in the cost management will be helpful for the financial staff to play a stronger management function in the daily work,and realize the value of the financial department.This paper mainly studies the building materials enterprises,management platform using the enterprise the cost of the integrated management system,the establishment of financial management analysis module based cost management module at least cover but not limited to: the cost centers analysis,routing analysis,BOM setting,standard cost calculation and variance analysis.Combined with the actual work,carried out detailed research and the discussion focused on the combination of manufacturing enterprises in the standard cost method and activity-based costing model,from the establishment of enterprise standard cost,to the actual cost of absorption,and the final cost analysis,is discussed;put forward the ERP system of integrated features,the cost difference the layers of decomposition,so as to control the cost analysis combined with the department performance evaluation,analysis results and combined with subsequent improvement,change the past business cost analysis is not charged embarrassment,eventually making control of manufacturing costs has become the common goal of the whole enterprise of each department.The practice proved that,in the manufacturing enterprises,and improve the accuracy of cost data and information quality of accounting,more time for financial personnel to focus on cost control,and provide more accurate and reliable data for the decision-making of enterprises,and create more value by optimizing the tube.