Research On Cost Management Improvement Of ZDT Company Based On ERP

With the development of market economy and the trend of internationalization and modernization of enterprise operation mode in our country,the competition between enterprises has changed into the competition between cost management.How to benefit the cost and do a good job of enterprise cost management has become the key to the development and competitiveness of enterprises.However,the level of cost management is closely related to the timely and effective cost information.ERP(Enterprise Resource Planning)is widely used in enterprise management as the product of the information age and the development of computer technology.The introduction of ERP cost management system to meet the requirements of the management of information has become the 21 st century the key to the development of the cost management of the discipline enterprises.This thesis takes ZDT company of thermal power plant as an example,and improves the problems existing in cost management of ZDT company under ERP environment.This thesis first expounds the related concepts of cost and cost management,the meaning,function and function of the ERP system,the calculation principle of cost management under the ERP system,the characteristics and the method of cost accounting.Secondly,the basic situation of ZDT company is analyzed,including the introduction of ZDT company,the introduction of financial situation,the current situation of ERP use,and the analysis of the status and problems of the procurement,storage,production and sales of the cost management of ZDT company: ZDT company has already used the ERP system for financial accounting,but it lacks some necessary cost control processes,such as the lack of the establishment of the supplier library,the lack of the process of the approval of the general manager's for the quotation,the casual work of the workers in the production workshop and the production department's failure to achieve the production plan;the warehouse has the raw materials.There is a lack of control over travel expenses for business traveler.Thirdly,from the perspective of specific measures,the thesis puts forward ERP cost management improvement measures,The measures included are: The first,from procurement,purchase,application,creation and approval process,purchase contract is established,and purchase verification is done.The second,the storage link should be separated from the storage function of the goods,and the material coding should be done in the warehousing workshop.The third,according to the production order and material list,the production task is assigned to each worker,and the salary payment and promotion position are carried out according to the established time card.The fixed assets system registration form is set up to classify the fixed assets and the total ledger.The fourth,establishing inquiry sheet,purchase and sale contract,sales list,return list and so on,and to determine the order details well,such as specific generation time,the quantity of the power generation,price and so on.Finally,the thesis puts forward the implementation guarantee of improving the cost management measures under the environment of ERP,including raising the consciousness and basic quality of the cost management of the employees,and constructing the information communication platform based on the ERP.Based on the improvement of ERP cost management,ZDT company provides some references for the improvement of cost management in later thermal power plant,and some research results also help people to fully understand the ERP cost management system.