基于ERP环境的作业成本法在JZ公司的应用研究

发布时间：2018-05-24 11:09

本文选题：作业成本 + 作业成本法　；参考：《天津大学》2013年硕士论文

【摘要】：随着科学技术的进步和经济的全球一体化，，顾客的需求也日益趋向多元化、个性化发展，从而导致企业间的竞争更加剧烈，由于产品内在质量的差异越来越小，同质化趋势明显，因此低成本竞争优势成为企业的核心竞争力之一。由于自动化生产设备应用范围的扩大及间接制造费用的大幅增加，传统的产品成本核算模式已经不能较公正的反映产品的资源耗费，必然会导致成本出现扭曲，从而会严重的影响产品的定价决策、产品的投资决策及市场的开拓决策，对企业造成十分不利的影响。在此情况下，本文提出了一种基于ERP环境应用作业成本法进行成本管理的模式，以作一新的尝试。本文在一开始较为系统的介绍了作业成本法与ERP系统的基本理论，并就两者融合应用进行了可行性与必要性的分析，从两者的运行原理及本质与运行方式等角度论述了理论上是可以融合的，在应用中是有必要的；其次针对JZ公司原企业状况与成本管理状况进行了分析，并针对原有成本核算系统计算成本时存在的问题，结合ERP系统提供的信息流、物流、资金流三流合一的功能，提出了基于ERP环境应用作业成本法的工作思路，总结了在ERP环境中作业成本核算的原理和方式，制定了应用作业成本法的实施步骤，明确了实施中应关注的重点与核心要素；再次就JZ公司ERP环境下应用作业成本法一段时间后出现的一些问题，进行了深刻的分析，给出了一定的解决思路与方案；最后对作业成本法的应用及发展方面提出了一点自己的看法，同时指出了未来努力的方向，希望对研究作业成本法应用的人以有益的参考。
[Abstract]:With the development of science and technology and the globalization of economy, the customer's demand is becoming more and more diversified and individualized, which leads to more fierce competition among enterprises, and the difference of product quality is becoming smaller and smaller. Homogeneity trend is obvious, so low-cost competitive advantage has become one of the core competitiveness of enterprises. Due to the expansion of the application scope of automatic production equipment and the substantial increase of indirect manufacturing costs, the traditional product cost accounting model can no longer reflect the resource consumption of the product fairly, which will inevitably lead to the distortion of the cost. Therefore, it will seriously affect the pricing decision, the investment decision and the market development decision, which will have a very negative impact on the enterprise. In this case, this paper proposes a cost management model based on activity-based costing (ABC) based on ERP environment, in order to make a new attempt. At the beginning of this paper, the basic theory of activity-based costing and ERP system is systematically introduced, and the feasibility and necessity of combining the two systems are analyzed. From the point of view of the operation principle, essence and mode of operation, this paper discusses that the theory can be merged and is necessary in application. Secondly, the paper analyzes the original enterprise and cost management status of JZ Company. Aiming at the problems existing in the calculation of cost in the original cost accounting system and combining the functions of information flow, logistics and capital flow provided by ERP system, this paper puts forward the idea of applying activity-based costing based on ERP environment. This paper summarizes the principles and methods of activity-based costing in ERP environment, formulates the implementation steps of applying ABC, and clarifies the key points and core elements to be paid attention to in the implementation. Thirdly, some problems in the application of Activity-Based costing (ABC) in ERP environment of JZ Company are analyzed deeply, and some solutions are given. Finally, the author puts forward some opinions on the application and development of activity-based costing, points out the direction of future efforts, and hopes to give beneficial reference to those who study the application of activity-based costing.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3

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