【摘要】：我國(guó)生物制品行業(yè)的成本核算有其特殊性。在投入、風(fēng)險(xiǎn)、收益和技術(shù)密集等諸多方面都比其他制造業(yè)水平高。由于生產(chǎn)使用的原輔料的特殊性和國(guó)家GMP管理要求,對(duì)原材料的批號(hào)、存放、狀態(tài)、收發(fā)等信息庫(kù)存管理要求十分嚴(yán)格,必須進(jìn)行全過(guò)程的追蹤,如果在手工下完成基本上是達(dá)不到的。對(duì)于生物制品制造企業(yè)的成本核算,最低的核算單位要求是“車(chē)間”,還可以進(jìn)一步精細(xì)化到“批次”和“工序”。因此,要想強(qiáng)化成本核算和成本控制,必須能夠?qū)⒊杀卷?xiàng)目細(xì)化,但是在傳統(tǒng)手工核算的模式下很難實(shí)現(xiàn),所以只有借助信息化管理工具,比如ERP軟件,并根據(jù)自身企業(yè)獨(dú)特的生產(chǎn)核算來(lái)開(kāi)發(fā)相應(yīng)的程序模塊,從而達(dá)到精細(xì)核算的目的。2012年作為生物制品行業(yè)的領(lǐng)軍企業(yè)Z公司引進(jìn)了目前全球應(yīng)用最為廣泛的ERP系統(tǒng)一SAP系統(tǒng),根據(jù)行業(yè)自身的特征,量身定制了ERP系統(tǒng)并成功上線使用。本文從Z公司原有成本管理模式出發(fā),深入分析ERP系統(tǒng)在Z公司的應(yīng)用效果,借助于ERP系統(tǒng),成本核算管理上升為標(biāo)準(zhǔn)成本法,在戰(zhàn)略成本管理的引導(dǎo)下,在間接費(fèi)用的分配過(guò)程中,融入了作業(yè)成本法,取得了顯著的成效,構(gòu)建了全面成本管理體系。并進(jìn)一步研究了如何通過(guò)實(shí)施全面成本管理來(lái)提高企業(yè)的市場(chǎng)競(jìng)爭(zhēng)能力,實(shí)現(xiàn)了成本控制模式的轉(zhuǎn)變,由原先的事后核算和被動(dòng)接受轉(zhuǎn)化為事前編制計(jì)劃預(yù)算、從生產(chǎn)開(kāi)始實(shí)施控制、生產(chǎn)過(guò)程中發(fā)現(xiàn)偏差及時(shí)更正,為企業(yè)經(jīng)營(yíng)者提供更加及時(shí)和準(zhǔn)確的成本信息,幫助企業(yè)實(shí)現(xiàn)戰(zhàn)略目標(biāo)和管理目標(biāo)。
[Abstract]:The cost accounting of biological products industry in China has its particularity. The level of inputs, risks, earnings, and technology is higher than other manufacturing levels. Due to the particularity of raw and auxiliary materials used in production and the national GMP management requirements, the inventory management requirements for the batch number, storage, status, sending and receiving of raw materials are very strict, so it is necessary to track the whole process. It is basically impossible to do it by hand. For the cost accounting of biological products manufacturing enterprises, the lowest accounting unit is "workshop" and can be further refined to "batch" and "process". Therefore, in order to strengthen cost accounting and cost control, we must be able to refine the cost items, but in the traditional manual accounting model is very difficult to achieve, so only with the help of information management tools, such as ERP software, According to their own unique production accounting to develop the corresponding program modules, so as to achieve the purpose of fine accounting. 2012 as a leading biological products industry company Z introduced the world's most widely used ERP system-SAP system, According to the industry's own characteristics, customized ERP system and successful online use. Starting from the original cost management mode of Z Company, this paper deeply analyzes the application effect of ERP system in Z Company. With the help of ERP system, cost accounting management is raised to standard cost method, and under the guidance of strategic cost management, In the process of indirect cost allocation, activity-based costing method is incorporated, and the overall cost management system is constructed. Furthermore, it studies how to improve the market competition ability of enterprises by implementing total cost management, and realize the transformation of cost control mode, from the original post accounting and passive acceptance to the preparation of planning budget in advance. From the beginning of production control, the deviation is corrected in time, which provides more timely and accurate cost information for enterprise managers, and helps enterprises to achieve strategic objectives and management objectives.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275.3;F426.72

【引證文獻(xiàn)】

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1 方美君;;開(kāi)放教育課程情景案例教學(xué)模式的研究[J];人力資源管理;2017年03期

相關(guān)碩士學(xué)位論文 前1條

1 李雪松;基于系統(tǒng)動(dòng)力學(xué)的房地產(chǎn)項(xiàng)目成本控制研究[D];蘭州交通大學(xué);2016年

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本文編號(hào)：2402094