ERP环境下的中小制造企业成本管理研究

发布时间：2018-04-04 14:11

本文选题：成本管理　切入点：中小制造企业　出处：《天津财经大学》2014年硕士论文

【摘要】：随着中国国内市场的不断完善,中小制造企业面临越来越复杂和严峻的挑战,传统的成本管理模式已不适应现代企业发展和参与市场竞争的需要。传统成本管理模式下存在的诸多问题,如成本核算方法比较单一,核算工作量比较大,成本管理观念落后,成本管理组织不协调等,直接导致实际工作中成本核算不准确,核算结果也受到质疑,难以实现产品成本的精细化管理,这些问题已成为困扰制造企业的管理难题。本文正是基于这样的研究背景和目的,首先介绍了ERP系统与成本管理的基本理论,并对ERP环境下现行成本管理进行分析,明确中小制造企业成本管理的特点,成本管理的现状和成本管理存在的问题。接着从成本预测、成本决策、成本控制、成本核算、成本分析和成本考核六方面建立ERP环境下的成本管理流程,并提出ERP系统下成本管理流程的基本功能和保障机制。最后以我国中小制造企业YD为例,用专家打分法和模糊综合评价相结合,对本文的研究思路进行实证分析,以验证该体系的实用性和有效性,为国内中小制造企业实施ERP环境下的成本管理工作提供一定的指导和参考。
[Abstract]:With the continuous improvement of China's domestic market, small and medium-sized manufacturing enterprises are facing more and more complex and severe challenges. The traditional cost management model is no longer suitable for the development of modern enterprises and the need to participate in market competition.There are many problems in the traditional cost management mode, such as the cost accounting method is single, the workload is large, the cost management concept is backward, the cost management organization is not coordinated and so on, which directly leads to the inaccuracy of the cost accounting in the actual work.The accounting results are also questioned and it is difficult to realize the fine management of product cost. These problems have become a difficult problem in the management of manufacturing enterprises.Based on this research background and purpose, this paper first introduces the basic theory of ERP system and cost management, and analyzes the current cost management in ERP environment, and clarifies the characteristics of cost management in small and medium-sized manufacturing enterprises.The current situation of cost management and the problems existing in cost management.Then the cost management process under ERP environment is established from six aspects: cost prediction, cost decision, cost control, cost accounting, cost analysis and cost assessment, and the basic function and guarantee mechanism of cost management process under ERP system are put forward.Finally, taking YD of small and medium-sized manufacturing enterprises in our country as an example, combining expert scoring method with fuzzy comprehensive evaluation, this paper makes an empirical analysis of the research ideas in order to verify the practicability and effectiveness of the system.It provides some guidance and reference for domestic small and medium-sized manufacturing enterprises to implement the cost management under the environment of ERP.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F425;F406.7

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