Study On S Enterprise Cost Control Based On ERP

With the economic globalization and the rapid development of information technology,the traditional cost accounting and cost control methods can not meet the management needs of contemporary enterprises.The complexity of production process,the variety of products and the precision of management demand make cost control work more complex.Managers can not grasp cost information in time and control cost in time,which greatly reduces the competitiveness of enterprises.Throughout the development of enterprise management at home and abroad,the trend of information technology is irresistible.Enterprises need a cost control system that can integrate enterprise information in an all-round way,realize the high integration and sharing of information,and provide timely and reliable cost information for managers' business decisions.In developed countries,ERP has been widely used in cost management by enterprises,but in our country,most small and medium-sized enterprises,especially high-tech enterprises,are still at the exploratory stage of cost control based on ERP.This paper puts forward some questions under this background.It is hoped that through the case of S high-tech enterprises,the cost control based on ERP can be studied for many small and medium-sized enterprises,especially high-tech enterprises.Enterprises provide reference in cost control.Based on the summary of domestic and foreign literature,related theories and theoretical basis,this paper takes S enterprise as an example to discuss how to implement cost control of S enterprise based on ERP.The main contents are as follows: Firstly,this paper analyses the cost control status of S enterprise in product design stage,purchase stage,inventory stage,production stage and after-sales service stage,and points out that S enterprise lacks systematic cost control in cost control,can not provide timely,complete and systematic information,inaccurate product cost accounting and other problems,and analyses the existing problems.The reason for the question.Then,combining with the advantages of cost control of ERP system and the actual situation of S enterprise itself,the necessity and feasibility of cost control by using ERP in S enterprise are elaborated.Then it discusses how S enterprises implement the total cost control based on ERP in product design stage,procurement stage,inventory stage,production stage,after-sales service stage and financial cost accounting and analysis of each stage,and analyses the expected results of S enterprises using ERP system for cost control.The results show that the cost control based on ERP system can simplify the workload of cost accounting and cost control of S enterprise;can control the cost comprehensively in pre-design,in-process control and post-analysis;can integrate finance and actual business,timely calculate cost control cost,reduce the cost of S enterprise at all stages,and improve the cost control level of S enterprise.Finally,from the establishment of a sound cost control based on ERP safeguard measures,formulation of cost control based on ERP operating norms put forward suggestions for S enterprises based on ERP cost control.