ERP环境下的JYG公司作业成本管理体系研究
发布时间：2018-09-07 08:44
【摘要】：摘要：钢铁行业是我国经济发展的支柱产业,随着钢铁企业信息化的推广和应用,传统的成本管理模式已经不再适合企业的发展要求。在日趋激烈的市场竞争环境下,钢铁企业迫切需要寻找新的成本管理方法,以降低成本,提高市场竞争力。JYG钢铁公司是一家大型钢铁生产企业,经过调查分析,发现该公司的成本管理存在观念落后,成本核算粗放,制造费用分配不合理等问题。因此,JYG钢铁公司急需对现有的成本管理模式进行改进。本文以此为出发点对JYG钢铁公司进行了ERP环境下的作业成本管理体系的改进设计。 论文主要进行了以下研究工作：首先对ERP管理原理和作业成本管理理论进行了详细地研究,并在此基础上对ERP管理系统与作业成本管理的结合做了深入的分析,介绍了将二者结合的理论基础及二者结合存在的优势。接着针对JYG钢铁公司的产品生产特点和成本管理中存在的问题提出了ERP环境下的作业成本管理体系的设计方案,对钢铁产品的生产流程进行了作业分析,成本动因分析,并建立了作业成本的核算模型等,试图解决其成本管理问题,最后针对这一方案提出了实施和保障措施。图7幅,表24个,参考文献47篇。
[Abstract]:Abstract: iron and steel industry is the pillar industry of our country's economic development. With the promotion and application of iron and steel enterprise informatization, the traditional cost management mode is no longer suitable for the development of enterprises. In the increasingly fierce market competition environment, iron and steel enterprises urgently need to find new cost management methods in order to reduce costs and improve market competitiveness. JYG Iron and Steel Company is a large steel production enterprise. It is found that the cost management of the company has some problems, such as backward concept, extensive cost accounting, unreasonable distribution of manufacturing expenses, and so on. Therefore, JYG Iron and Steel Company urgently need to improve the existing cost management model. In this paper, JYG Iron and Steel Company based on the ERP environment of activity-based cost management system improvement design. The main work of this paper is as follows: firstly, the principle of ERP management and the theory of activity-based cost management are studied in detail, and on this basis, the combination of ERP management system and activity-based cost management is deeply analyzed. This paper introduces the theoretical basis of combining the two and the advantages of combining them. Then, aiming at the production characteristics of JYG Iron and Steel Company and the problems existing in cost management, this paper puts forward the design scheme of activity-based cost management system under the ERP environment, and analyzes the production process of iron and steel products by means of activity-based analysis and cost driver analysis. In order to solve the problem of cost management, this paper sets up the accounting model of activity-based cost, and finally puts forward the implementation and safeguard measures for this scheme. There are 7 figures, 24 tables and 47 references.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.31;F270.7
本文编号：2227773
[Abstract]:Abstract: iron and steel industry is the pillar industry of our country's economic development. With the promotion and application of iron and steel enterprise informatization, the traditional cost management mode is no longer suitable for the development of enterprises. In the increasingly fierce market competition environment, iron and steel enterprises urgently need to find new cost management methods in order to reduce costs and improve market competitiveness. JYG Iron and Steel Company is a large steel production enterprise. It is found that the cost management of the company has some problems, such as backward concept, extensive cost accounting, unreasonable distribution of manufacturing expenses, and so on. Therefore, JYG Iron and Steel Company urgently need to improve the existing cost management model. In this paper, JYG Iron and Steel Company based on the ERP environment of activity-based cost management system improvement design. The main work of this paper is as follows: firstly, the principle of ERP management and the theory of activity-based cost management are studied in detail, and on this basis, the combination of ERP management system and activity-based cost management is deeply analyzed. This paper introduces the theoretical basis of combining the two and the advantages of combining them. Then, aiming at the production characteristics of JYG Iron and Steel Company and the problems existing in cost management, this paper puts forward the design scheme of activity-based cost management system under the ERP environment, and analyzes the production process of iron and steel products by means of activity-based analysis and cost driver analysis. In order to solve the problem of cost management, this paper sets up the accounting model of activity-based cost, and finally puts forward the implementation and safeguard measures for this scheme. There are 7 figures, 24 tables and 47 references.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.31;F270.7
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