Study On Optimization Of Cost Management Methods Under ERP System Of DP Company

In recent years,the domestic consumer market is becoming wider and broader,which benefits from the continuous improvement of national per capita disposable income,and with the rise of e-commerce channels and other reasons.With its advantages of convenient consumption,rich nutrition and delicious taste,the market scale of pot-stewed food has grown rapidly.According to the classification standard of Securities Supervision Commission,the production and selling operation of pot-stewed food belong to meat products and by-producte processing industry which both are classified in the agricultural and sideline products processing industry.Pot-stewed food prefers higher standardization in productive proceedings,so that it is relatively lower to access the industry.Due to expansion of market demand,the number of productive entrepreneurs,which march into the pot-stewed food industry,is increasing.At the same time,it also causes a lot of problems.For example: the market concentration is low,and the number of traditional enterprises in the small and micro workshop style is numerous.Companies need to guarantee the cost of production fees effectively.It is the most effective way to promote the competitiveness of enterprises,assuming we guarantee products’ quality,satisfy the demand of market consumers,and the request under the supervision of government.Based on the previous research,this paper reviews the current research progress on ERP system cost management,cost accounting methods and cost management of food enterprises at home and abroad,clarifies the research contents and methods of this paper,and briefly introduces the fundamental situation of DP company,including its developing processes and organized structures.Combined with the characteristics of pot-stewed food industry,the cost management status,purchasing,production and production cost of DP company’s are detailed researched and analyzed in order to further classify the existing problems,which present in the standard costing method and the cost accounting method of manual allocation of manufacturing expenses.Aiming at the weakness of cost management of DP Company,the advantages and disadvantages of standard cost method and activity-based cost method are analyzed,and a feasible and necessary cost management application scheme combining standard cost method and activity-based cost method is proposed with the help of ERP system.By comparing and analyzing the differences between the improved cost management methods and the original cost management methods of DP Company,the differences in accounting results and the reasons for these differences are analyzed.Finally,in the process of discussing the application of new cost management methods,the paper summarizes the full text,and puts forward four safeguard measures.The first one is to support technology;the second one is to guarantee institutions;the third one is to safeguard manpower;the fourth one is to provide enough funds.This paper proposes an effective way to combine the standard costing method and the operating costing method with the help of ERP management information system,which provides reference for Chinese marinated food enterprises and other industries.