ERP环境下的作业成本应用研究

发布时间：2019-05-08 03:47

【摘要】：成本管理是企业管理中非常重要的部分,成本核算是成本管理的基础,成本核算的基本功能是为管理者提供准确的成本信息,让管理者通过成本信息做出正确的决策。在市场竞争日益激烈的今天,成本领先成为企业竞争成败的关键。当前的企业管理者对成本信息的及时性、准确性、细致程度提出了越来越高的要求。传统成本核算方法已经不能满足企业管理者的这些需求。这就要求企业利用信息技术手段和先进的成本核算方法来提供及时、准确、细致的成本信息。作业成本法能够为企业提供更加准确的成本信息。而作业成本的实施需要大量的统计工作及管理成本,利用现代信息技术手段可以有效的解决此问题。本文提出在ERP环境下实施作业成本管理,把ERP与作业成本法有效结合在一起。这对于企业提高竞争力和企业的长远发展有着深远的意义。本文分析了作业成本法及ERP的管理思想,提出了两者相结合的思想。设计了ERP环境下的作业成本管理模块的实施步骤,并结合公司自身情况尝试性的进行了案例应用。通过研究得出以下结论：在ERP环境下,实施作业成本管理是可行的。公司具有制造费用占总成本比例大、产品多种多样,有一定电算化基础等特点。在已在公司应用的ERP系统中添加作业成本模块,可以提高作业成本管理效率,避免了大量繁琐的人工统计工作与失误率,使产品成本更加接近真实水平。在ERP环境下的作业成本管理较之传统成本核算更具优势。传统的成本核算方法只采用了一种分配率对制造费用进行成本核算,而事实上整个生产流程中每种产品消耗的折旧费、动力费不同,相关的配套服务也不同,所消耗的制造费用也不同,传统成本核算方法对制造费用的分配较为粗略。作业成本法把资源分配至作业,作业再分配至产品,它对制造费用的分配更为精细,更加准确。
[Abstract]:Cost management is a very important part of enterprise management. Cost accounting is the basis of cost management. The basic function of cost accounting is to provide accurate cost information for managers so that managers can make correct decisions through cost information. In the increasingly fierce market competition today, cost leadership has become the key to the success or failure of enterprise competition. At present, enterprise managers put forward higher and higher requirements on timeliness, accuracy and meticulous degree of cost information. Traditional cost accounting methods can no longer meet the needs of enterprise managers. This requires enterprises to use information technology and advanced cost accounting methods to provide timely, accurate and detailed cost information. Activity-based costing can provide more accurate cost information for enterprises. The implementation of activity-based cost requires a large number of statistical work and management costs, and the use of modern information technology can effectively solve this problem. In this paper, we propose to implement activity-based cost management in ERP environment, and combine ERP and activity-based costing together effectively. This has far-reaching significance for enterprises to improve competitiveness and long-term development of enterprises. This paper analyzes the activity-based costing (ABC) and the management idea of ERP, and puts forward the idea of combining the two. This paper designs the implementation steps of the activity-based cost management module under the ERP environment, and tries to carry on the case application according to the company's own situation. The conclusion is as follows: under the ERP environment, it is feasible to implement activity-based cost management (ABC). The company has a large proportion of manufacturing costs to total costs, a variety of products, has a certain basis of computerization and so on. Adding the activity-based cost module to the ERP system which has been applied in the company can improve the efficiency of activity-based cost management, avoid a lot of cumbersome manual statistics and error rate, and make the product cost more close to the real level. Activity-based cost management in ERP environment has more advantages than traditional cost accounting. The traditional cost accounting method uses only one allocation rate to calculate the cost of manufacturing expenses. In fact, the depreciation cost and power cost of each product in the whole production process are different, and the related supporting services are also different. The cost of manufacturing is also different, the traditional cost accounting method for the distribution of manufacturing costs is more rough. Activity-based costing (ABC) allocates resources to activities and redistributes them to products, which is more precise and precise in the allocation of manufacturing costs.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3

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