發(fā)布時間：2018-09-07 08:44

【摘要】：摘要：鋼鐵行業(yè)是我國經(jīng)濟(jì)發(fā)展的支柱產(chǎn)業(yè),隨著鋼鐵企業(yè)信息化的推廣和應(yīng)用,傳統(tǒng)的成本管理模式已經(jīng)不再適合企業(yè)的發(fā)展要求。在日趨激烈的市場競爭環(huán)境下,鋼鐵企業(yè)迫切需要尋找新的成本管理方法,以降低成本,提高市場競爭力。JYG鋼鐵公司是一家大型鋼鐵生產(chǎn)企業(yè),經(jīng)過調(diào)查分析,發(fā)現(xiàn)該公司的成本管理存在觀念落后,成本核算粗放,制造費(fèi)用分配不合理等問題。因此,JYG鋼鐵公司急需對現(xiàn)有的成本管理模式進(jìn)行改進(jìn)。本文以此為出發(fā)點對JYG鋼鐵公司進(jìn)行了ERP環(huán)境下的作業(yè)成本管理體系的改進(jìn)設(shè)計。 論文主要進(jìn)行了以下研究工作：首先對ERP管理原理和作業(yè)成本管理理論進(jìn)行了詳細(xì)地研究,并在此基礎(chǔ)上對ERP管理系統(tǒng)與作業(yè)成本管理的結(jié)合做了深入的分析,介紹了將二者結(jié)合的理論基礎(chǔ)及二者結(jié)合存在的優(yōu)勢。接著針對JYG鋼鐵公司的產(chǎn)品生產(chǎn)特點和成本管理中存在的問題提出了ERP環(huán)境下的作業(yè)成本管理體系的設(shè)計方案,對鋼鐵產(chǎn)品的生產(chǎn)流程進(jìn)行了作業(yè)分析,成本動因分析,并建立了作業(yè)成本的核算模型等,試圖解決其成本管理問題,最后針對這一方案提出了實施和保障措施。圖7幅,表24個,參考文獻(xiàn)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.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.31;F270.7

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