东汽ERP环境下的成本控制研究

发布时间：2018-02-24 20:18

本文关键词： ERP 成本成本控制标准成本 ERP成本控制法　出处：《西南交通大学》2015年硕士论文　论文类型：学位论文

【摘要】：成本是判断企业竞争力强弱的一个极其重要的指标,降本增效是所有企业都需要关注的一大课题。信息无法及时反馈回来,大量的产品和原材料积压,应变能力差等问题给传统离散型装备制造企业在进行成本控制问题上带来了极大的障碍。随着信息化发展的加快,ERP的出现以其集成性、系统性的优势为我国离散型装备制造企业降低成本提供了一种崭新的视角。借助于ERP的特点,企业既可以实现企业业务流程的优化重组,减少无效作业产生的成本,又有助于推动企业的信息化建设,实现信息的集成与共享,为企业的经营决策提供准确、及时的数据信息。本文首先介绍了论文的选题背景、研究意义以及主要的研究思路等。然后对当今国内外对成本控制理论的研究现状和应用现状的相关研究成果进行综述,尤其是对成本概念、标准成本方法、ERP的概念以及在ERP环境下的成本控制方法等重要问题展开了深入研究,为整个课题研究工作的开展提供了理论指导。接下来通过对东汽公司及其财务管理状况的介绍,对东汽公司ERP实施进展、转型过程及其现阶段采用的成本控制体系进行研究,特别是对东汽在ERP环境下成本控制方式及标准成本核算体系做了全面的分析。随后分析出在现有的SAP环境下东汽公司在成本控制方面存在的几个问题以及总结了控制不力的原因。接着针对东汽公司在预算控制、采购管理、库存管理、供应商管理、计划管理、生产流程控制等方面存在的问题从事前控制、事中控制、事后控制等三个方面为东汽公司在ERP环境下进行成本控制提供了切实可行的改进性建议。最后是结束语,总结了自己的论文撰写过程中的认识与不足。
[Abstract]:Cost is an extremely important indicator to judge the competitiveness of an enterprise. Reducing cost and increasing efficiency is a major issue that all enterprises need to pay attention to. The information cannot be fed back in time, and a large amount of products and raw materials are overstocked. The problem of poor strain ability brings great obstacles to the cost control of traditional discrete equipment manufacturing enterprises. With the rapid development of information technology, ERP becomes more and more integrated. The systematic advantage provides a new angle of view for the discrete equipment manufacturing enterprises to reduce the cost. With the help of the characteristics of ERP, the enterprises can not only realize the optimization of business processes, but also reduce the cost of invalid operations. It also helps to promote the information construction of enterprises, realize the integration and sharing of information, and provide accurate and timely data information for business decisions. The significance of the research and the main research ideas. Then the current research status and application of cost control theory at home and abroad are summarized, especially the concept of cost. The concept of standard cost method and the cost control method in ERP environment are studied deeply. Through the introduction of Dongqi Company and its financial management, the progress of ERP implementation, the process of transformation and the cost control system adopted at this stage are studied. In particular, this paper makes a comprehensive analysis of the cost control mode and standard cost accounting system of Dongqi under the ERP environment. Then, it analyzes several problems existing in the cost control of Dongqi Company under the existing SAP environment, and summarizes the following points. The reason for the lack of control. Then the Dongqi Company in the budget control, Purchasing management, inventory management, supplier management, planning management, production process control and other problems in pre-control, in-process control, Three aspects of hindsight control provide practical suggestions for the cost control of Dongqi Company under the ERP environment. Finally, the conclusion is given, and the understanding and deficiency in the process of writing the paper are summarized.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.61

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