| Under the environment of market economy,competition is the eternal theme.To deal with the increasingly fierce competitive environment,cost control is a quite important aspect.Under the background of the transformation and upgrading of the manufacturing industry,the cost structure of enterprises has also changed greatly.The proportion of direct materials and direct labor has significantly decreased,and the proportion of manufacturing costs has been increased.The change of cost accounting demand spawns the production of activity-based costing method and the transformation of enterprise cost thought.Compared with the traditional costing method,activity-based costing method can provide more accurate cost information for enterprises.In the thought of cost management,it focuses on the basis of work chain and value chain on the premise of satisfying customers' needs,to create more profits by promoting the value of enterprises.Meanwhile,in face of diversified products,increasingly complex production processes and complicated expenses,the accurate accounting of cost information depends increasingly on the informatization of data acquisition tools and the automation of data collection methods.The essence of ERP management system is to realize the informatization of work content.Through proper structure design the problem of collecting cost information can be solved,which can provide accurate cost information for cost accounting.Therefore,the combination of enterprise ERP management system and activity-based costing is an effective method for enterprises to realize the precision of cost accounting and improve the management level.This paper attempts to combine ERP information management system with activitybased costing to improve the accuracy of enterprise cost accounting,and apply the process and results of activity-based costing to the idea of activity-based cost management,so as to serve for the management strategy of enterprises,and also improve the economic efficiency.In the aspect of theory,this paper first expounds activity-based costing and ERP management system,and introduces the concept,calculation idea and application conditions of activity-based costing.The related theory and research progress of activitybased cost management are analyzed in the form of subsections.Next,the author studied the necessity and feasibility of the integration of ERP system and activity-based cost management in the running module.In the aspect of practical research,this paper takes W Company as an example and divides the research into three steps: activity-based costing calculation system design,ERP system integration,and implementation scheme design.Firstly,according to the characteristics of product process in W company,the division of activity center and activities are carried out,and activity cost is accounted.With the thought of activity-based cost management,this paper analyzes the scientific nature of activity division,the possibility of optimization of activity process and the influence on internal management.Secondly,on the basis of the original ERP system of W Company,the secondary development of the platform is carried out,and the cost accounting module is reconstructed,and also data are connected with each other of related departments in the system,which realizes the purpose of using activity-based costing in ERP system.In order to realize the system integration smoothly,the corresponding implementation scheme has been formulated in this thesis.Through in-depth research,this paper draws the following conclusions: it is feasible to realize the information application of activity-based costing on the ERP management platform by reengineering the cost accounting module;as for enterprises with high indirect costs,complex technological processes and a large variety of products,activitybased costing method has obvious advantages.The idea of activity-based cost management plays an important role in fine management,pricing strategy and product structure optimization of enterprises. |
PDF Full Text Request