本文關(guān)鍵詞：ERP環(huán)境下的H鋼鐵公司成本管理模式研究　出處：《天津商業(yè)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： ERP 成本管理 標(biāo)準(zhǔn)成本制度 作業(yè)成本法

【摘要】：當(dāng)今社會(huì),市場(chǎng)競(jìng)爭(zhēng)的自然法則是大魚(yú)吃小魚(yú),快魚(yú)吃慢魚(yú)。企業(yè)要想在如此激烈的市場(chǎng)競(jìng)爭(zhēng)中長(zhǎng)期生存下去,必須重視企業(yè)管理,而成本管理作為企業(yè)管理的核心部分,直接關(guān)系到企業(yè)的生存和發(fā)展。傳統(tǒng)成本管理模式是在市場(chǎng)環(huán)境相對(duì)穩(wěn)定,直接人工費(fèi)用較高,企業(yè)大批量大規(guī)模組織生產(chǎn)的環(huán)境下產(chǎn)生的,而如今市場(chǎng)環(huán)境發(fā)生了巨大變化,產(chǎn)品生命周期短,產(chǎn)品開(kāi)發(fā)速度快,產(chǎn)品個(gè)性化強(qiáng)等要求,使傳統(tǒng)的成本管理模式不再適應(yīng)企業(yè)的發(fā)展。ERP作為企業(yè)信息化改造的重要組成部分,在成本管理中的作用不可小視。在ERP環(huán)境下采用先進(jìn)的成本管理模式,有助于提高企業(yè)的成本管理水平。 本文首先介紹了文章的研究背景、目的、意義及國(guó)內(nèi)外文獻(xiàn)綜述,運(yùn)用多種寫(xiě)作方法,引出本文的研究?jī)?nèi)容。其次,介紹了ERP和成本管理基礎(chǔ)理論。主要包括ERP基礎(chǔ)理論、基于ERP的成本管理理論及ERP環(huán)境下的成本管理模式。理論部分是為后文介紹企業(yè)實(shí)際做鋪墊。在理論分析的基礎(chǔ)上對(duì)H鋼鐵公司成本管理模式進(jìn)行了界定,即精細(xì)化成本管理模式,該模式體現(xiàn)了標(biāo)準(zhǔn)成本管理和作業(yè)成本法的思想,在標(biāo)準(zhǔn)成本管理的基礎(chǔ)上,引入作業(yè)成本管理,形成了H鋼鐵公司特有的成本管理模式。在介紹了鋼鐵行業(yè)成本管理現(xiàn)狀及問(wèn)題,鋼鐵行業(yè)信息化改造進(jìn)程的基礎(chǔ)上,詳細(xì)介紹了H鋼鐵公司ERP信息化改造,H鋼鐵公司成本管理的歷史及現(xiàn)狀。針對(duì)H鋼鐵公司成本管理出現(xiàn)的問(wèn)題在ERP環(huán)境下構(gòu)建適合H鋼鐵公司長(zhǎng)遠(yuǎn)發(fā)展的成本管理模式非常必要和可行。最后,具體闡述ERP環(huán)境下的H鋼鐵公司成本管理模式的設(shè)計(jì)與實(shí)施,標(biāo)準(zhǔn)成本管理和作業(yè)成本管理都是好的成本管理方法,將兩者結(jié)合起來(lái),充分發(fā)揮各自的優(yōu)勢(shì)從而改善企業(yè)成本管理是我們所希望得到的結(jié)論。因此,結(jié)合H鋼鐵公司企業(yè)實(shí)際,研究ERP環(huán)境下的企業(yè)成本管理,一方面給理論界提供了研究思路,一方面有助于加強(qiáng)企業(yè)自身成本管理,具有重要的理論和現(xiàn)實(shí)意義。 本文采用和借鑒了文獻(xiàn)研究法、系統(tǒng)分析法、實(shí)地調(diào)研法等研究方法,得出了以下三點(diǎn)結(jié)論：首先,傳統(tǒng)的成本管理模式在ERP環(huán)境下有所改變,ERP改變了成本管理的具體方法。其次,ERP環(huán)境下,可以將標(biāo)準(zhǔn)成本管理模式和作業(yè)成本管理模式融合,形成企業(yè)獨(dú)特的成本管理新模式。最后,不存在絕對(duì)完美的成本管理模式,每個(gè)企業(yè)應(yīng)該具體問(wèn)題具體分析,在實(shí)踐中不斷深化不斷完善,找到最適合自身發(fā)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.

【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275.3;F270.7;F426.31

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