本文關鍵詞： ERP 成本 成本控制 標準成本 ERP成本控制法　出處：《西南交通大學》2015年碩士論文　論文類型：學位論文

【摘要】：成本是判斷企業(yè)競爭力強弱的一個極其重要的指標,降本增效是所有企業(yè)都需要關注的一大課題。信息無法及時反饋回來,大量的產品和原材料積壓,應變能力差等問題給傳統(tǒng)離散型裝備制造企業(yè)在進行成本控制問題上帶來了極大的障礙。隨著信息化發(fā)展的加快,ERP的出現以其集成性、系統(tǒng)性的優(yōu)勢為我國離散型裝備制造企業(yè)降低成本提供了一種嶄新的視角。借助于ERP的特點,企業(yè)既可以實現企業(yè)業(yè)務流程的優(yōu)化重組,減少無效作業(yè)產生的成本,又有助于推動企業(yè)的信息化建設,實現信息的集成與共享,為企業(yè)的經營決策提供準確、及時的數據信息。本文首先介紹了論文的選題背景、研究意義以及主要的研究思路等。然后對當今國內外對成本控制理論的研究現狀和應用現狀的相關研究成果進行綜述,尤其是對成本概念、標準成本方法、ERP的概念以及在ERP環(huán)境下的成本控制方法等重要問題展開了深入研究,為整個課題研究工作的開展提供了理論指導。接下來通過對東汽公司及其財務管理狀況的介紹,對東汽公司ERP實施進展、轉型過程及其現階段采用的成本控制體系進行研究,特別是對東汽在ERP環(huán)境下成本控制方式及標準成本核算體系做了全面的分析。隨后分析出在現有的SAP環(huán)境下東汽公司在成本控制方面存在的幾個問題以及總結了控制不力的原因。接著針對東汽公司在預算控制、采購管理、庫存管理、供應商管理、計劃管理、生產流程控制等方面存在的問題從事前控制、事中控制、事后控制等三個方面為東汽公司在ERP環(huán)境下進行成本控制提供了切實可行的改進性建議。最后是結束語,總結了自己的論文撰寫過程中的認識與不足。
[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.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.61

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本文編號：1531574