Research On ERP-based Cost Accounting Management Of W Ink Company

Compared with ink industry in developed countries,China’s has a long way to go,which are mostly attributed to a later start.China’s ink enterprises fall a little more behind in production capabilities,cost control and management and so on.As to ink manufacturing enterprises,most of which are medium and small sized ones,the level of modernization management is low,with no many applications of information technology.Their cost accounting management remains in the stage of traditional cost control.In the face of high market competition,the enterprises need to further improve cost control and management,focusing on not only after-control,but also pre-and-middle control.They need to deepen integration of finance and business by the means of information technology,and enhance cost analysis functions through big data mining,so that they can be invincible.Based on the relative theories of cost accounting and ERP system,the thesis presents a cost accounting scheme on cost accounting,controlling and analyzing.The scheme adopts the advantage of Standard Cost Method and the further centralized optimization function of financial and business,connecting with the practice and study of W Ink Co.Then,the thesis presents the feasibility of the scheme was evaluated in practice,proving its effectiveness and practicability.Finally,it puts forward some inspired suggestion which makes ink enterprises think about how to improve effectiveness of the cost control and reduce the production cost through more refinement and scientific cost accounting。The scheme attempts to solve the problems in cost accounting and offer some help in an internal cost control.Further connecting ERP cost accounting system with MISE will improve the accuracy of cost accounting.Joining ERP cost accounting to intelligent BI analyzing system will enhance the function,a strong support for strategic decision of the enterprises.