Application Research Of Activity-Based Costing Method In WK Group ERP Environment

Minmetals Xing Mining Co.,Ltd.(WK Group)is a state-owned large-scale enterprise and an important black iron ore mountain enterprise in the country.It has an important seat in the country's steel industry raw material production base.Formerly known as the Xingye Iron Ore Mountain Management Bureau,it was successfully restructured on December 28,2010.For more than 50 years,it has been engaged in difficult underground iron ore mining and iron concentrate grinding and selection.It is currently the largest independent underground black iron ore mountain enterprise in China.With the expansion of the company's scale and the expansion of its business scope,the defects of enterprise cost management have become increasingly prominent.Although WK Group has used information technology to control cost management in recent years,it still has great problems,which seriously affects WK Group.The improvement of economic efficiency.Based on this,in the research process of this paper,the WK Group's cost management is taken as the research object,combined with the ERP management concept and the activity-based costing method,the existing problems are found,and relevant solutions are given.The first part introduces the research background and significance of the paper in this part.At the same time,it also clarifies the ideas and technical means of the research.The second part is to define the concept of activity-based cost management in WER Group's ERP environment,and analyzes the possibility of combining ERP with activity-based costing.The third part focuses on the analysis of the current situation of WK Group's cost management.First,the WK Group background introduction.Secondly,the WK Group's cost accounting status analysis and research.Again,WK Group adopted the necessity and feasibility analysis of the activity-based costing method.Finally,it is the accounting method and model of the operating cost in the ERP environment.The fourth part focuses on the implementation and problems of the ABC operating cost method under the WK Group.First,the implementation of the activity-based costing method in the ERP environment.On the one hand,the preparatory work for the ABC is implemented.On the other hand,WK Group's ERP environment implementation of the activity-based costing process.Secondly,the status quo and problem analysis of the application of the activity-based costing method in the WK Group ERP system.The fifth is the WK Group cost improvement program in the ERP environment.First,use ERP to construct an information communication platform.Second,the concept of innovation cost control in the ERP environment.Again,cost control of procurement activities is implemented in the ERP environment.Fourth,the control of inventory in the ERP environment.Finally,the management costs are improved.The last part is to summarize the achievements of the research in this paper,and also to prospect some areas that need improvement in the future.