基于SAP系统的ZHB公司成本管理

发布时间：2017-12-31 15:30

本文关键词：基于SAP系统的ZHB公司成本管理　出处：《河北工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：在国际金融危机的冲击下，国内钢铁企业遭受着前所未有的困难情况，钢铁价格一路下滑，钢铁产能过剩，国内及国外市场需求低迷，迫使国内钢铁企业必须对自身进行改变，改变以往粗放型的发展方式，向管理型发展。在钢铁利润低下的大环境下，，成本管理就显得格外重要，降低成本已经成为钢铁企业提高自身竞争力的重要途径。自二十世纪六七十年代以来，信息化革命对企业管理与发展产生了巨大的影响。ERP系统是应用最广泛的信息化系统。国内钢铁企业大部分都采用了ERP系统，SAP系统是ERP系统中应用最广的软件系统。世界500强企业中超过80%企业都采用了SAP系统，SAP系统被誉为“500强背后的管理大师”。本次论文从ZHB公司实际情况出发，分析了公司原有成本管理和成本核算的实际过程，同样分析了ZHB公司采用SAP系统后成本核算过程，通过两者对比发现ZHB公司在成本管理上的问题，为公司向更高层次发展打下基础。
[Abstract]:In the international financial crisis, the domestic iron and steel enterprises suffered a hitherto unknown difficulties, steel prices continued to decline, steel overcapacity, domestic and foreign market demand downturn, forcing domestic iron and steel enterprises must change on their own, change the way of the extensive development, to management in low profit of the steel. Environment cost management is particularly important, cost reduction has become an important way toimprove the competitiveness of iron and steel enterprises.
Since twentieth Century 60s and 70s, the information revolution of enterprise management and development of the impact of.ERP system is a huge information system is the most widely used. Most of the domestic iron and steel enterprises have adopted the ERP system, SAP system is the most widely used ERP system. The world's top 500 enterprises in more than 80% enterprises have adopted SAP system SAP system, known as the "top 500 behind the management master".
This paper from the actual situation of ZHB company, analyzed the actual process of the company's original cost management and cost accounting, and also analyzed ZHB company after using the SAP system of cost accounting process, through the contrast between the two found ZHB company in the cost management problems, to lay the foundation for the development of the company to a higher level.

【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.31

【参考文献】