ERP环境下的H钢铁公司成本管理模式研究

发布时间：2018-01-02 23:28

本文关键词：ERP环境下的H钢铁公司成本管理模式研究　出处：《天津商业大学》2013年硕士论文　论文类型：学位论文

【摘要】：当今社会,市场竞争的自然法则是大鱼吃小鱼,快鱼吃慢鱼。企业要想在如此激烈的市场竞争中长期生存下去,必须重视企业管理,而成本管理作为企业管理的核心部分,直接关系到企业的生存和发展。传统成本管理模式是在市场环境相对稳定,直接人工费用较高,企业大批量大规模组织生产的环境下产生的,而如今市场环境发生了巨大变化,产品生命周期短,产品开发速度快,产品个性化强等要求,使传统的成本管理模式不再适应企业的发展。ERP作为企业信息化改造的重要组成部分,在成本管理中的作用不可小视。在ERP环境下采用先进的成本管理模式,有助于提高企业的成本管理水平。本文首先介绍了文章的研究背景、目的、意义及国内外文献综述,运用多种写作方法,引出本文的研究内容。其次,介绍了ERP和成本管理基础理论。主要包括ERP基础理论、基于ERP的成本管理理论及ERP环境下的成本管理模式。理论部分是为后文介绍企业实际做铺垫。在理论分析的基础上对H钢铁公司成本管理模式进行了界定,即精细化成本管理模式,该模式体现了标准成本管理和作业成本法的思想,在标准成本管理的基础上,引入作业成本管理,形成了H钢铁公司特有的成本管理模式。在介绍了钢铁行业成本管理现状及问题,钢铁行业信息化改造进程的基础上,详细介绍了H钢铁公司ERP信息化改造,H钢铁公司成本管理的历史及现状。针对H钢铁公司成本管理出现的问题在ERP环境下构建适合H钢铁公司长远发展的成本管理模式非常必要和可行。最后,具体阐述ERP环境下的H钢铁公司成本管理模式的设计与实施,标准成本管理和作业成本管理都是好的成本管理方法,将两者结合起来,充分发挥各自的优势从而改善企业成本管理是我们所希望得到的结论。因此,结合H钢铁公司企业实际,研究ERP环境下的企业成本管理,一方面给理论界提供了研究思路,一方面有助于加强企业自身成本管理,具有重要的理论和现实意义。本文采用和借鉴了文献研究法、系统分析法、实地调研法等研究方法,得出了以下三点结论：首先,传统的成本管理模式在ERP环境下有所改变,ERP改变了成本管理的具体方法。其次,ERP环境下,可以将标准成本管理模式和作业成本管理模式融合,形成企业独特的成本管理新模式。最后,不存在绝对完美的成本管理模式,每个企业应该具体问题具体分析,在实践中不断深化不断完善,找到最适合自身发展的模式。
[Abstract]:In today's society, the natural law of market competition is the big fish eat, fast fish eat slow. If the enterprises want to survive in the intense market competition in the long term, we must pay attention to the enterprise management, and cost management as a core part of enterprise management, is directly related to the survival and development of enterprises. The traditional cost management mode is in the market environment relatively stable, direct labor cost is higher, resulting in environmental large-scale production enterprises large quantities, and now the market environment has undergone tremendous changes, short product life cycle, product development speed fast, strong requirements of personalized products, an important part of the traditional cost management mode is no longer adapt to the development of.ERP enterprises as enterprises the important role in cost management. The use of advanced cost management mode in the ERP environment, help to improve the management level of enterprises.
This paper first introduces the research background, the purpose, significance and the domestic and foreign literature review, the use of a variety of writing methods, the research contents of this article. Secondly, this paper introduces ERP and cost management theory. Including ERP theory, ERP theory and cost management under the environment of ERP cost management model based on the theory part. For the introduction of enterprise practical groundwork. Based on the theoretical analysis of H Steel Corp cost management model is defined, namely the fine cost management mode, the model reflects the idea of standard cost management and activity-based cost method, based on the introduction of the standard cost management, activity-based cost management, forming a unique Steel Corp H the cost management mode. In this paper introduced the status and problems of cost management in iron and steel industry, iron and steel industry informatization transformation process, introduces the H ERP information Steel Corp The transformation, the history and current situation of cost management of H Steel Corp. The Steel Corp H the problem of cost management in the ERP environment to construct the long-term development of the Steel Corp H cost management mode is very necessary and feasible. Finally, expounds the design and implementation of H Steel Corp cost management mode under the environment of ERP, the standard cost management and activity-based cost management cost management is a good method, combine the two, give full play to their advantages so as to improve the enterprise cost management is what we hope to get the conclusion. Therefore, combined with the actual H Steel Corp, enterprise cost management research under the environment of ERP, on the one hand provided research ideas to the theoretical circle, helps to strengthen enterprise cost management on the one hand, it has important theoretical and practical significance.
This paper uses literature research and reference method, system analysis method, research method of investigation, draw the following three conclusions: first, the traditional cost management mode change in the environment of ERP, ERP changed the specific method of cost management. Secondly, under the environment of ERP, can be the standard cost management mode and integration activity based cost management mode, the formation of a new mode of cost management unique enterprise. Finally, there is no perfect cost management mode, each enterprise should analyze specific issues, in the practice of deepening constantly, to find the most suitable for their own development model.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F270.7;F426.31

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