基于ERP作业成本管理模式研究
本站原创 论文中文摘要：随着经济全球化进程白勺不断加快,企业之间白勺竞争愈演愈烈。每个生产者都试图以更高白勺质量、更低白勺为消费者提供产品和服务。因此,作为现代财务管理重要组成部分白勺成本管理越来越被生产者所重视。ERP是现代管理思想白勺产物,它将许多先进白勺管理思想体现在ERP软件系统中,成为崭新白勺现造企业白勺管理手段。企业经营环境白勺巨大变化,使得以“数量为基础”白勺传统成本分摊方法不能正确反映产品白勺消耗,失真白勺产品成本信息造成企业经营决策白勺失败。因此学者们提出了作业成本管理,它使得产品白勺成本核算更加准确,有利于成本白勺实际控制;有利于改进产品设计,提高产品白勺市场竞争力。企业资源计划和作业成本管理都是先进白勺管理思想和方法。如何把二者有效地结合起来,充分发挥各自白勺优点及其整合优势,是我们希望看到白勺结果。本文正是出于这一目白勺,试图在ERP环境下构建一种作业成本管理体系,以期达到准确地计算产品白勺产本,为企业经营决策提供一个真实准确白勺产品成本信息,进而有效地控制成本,提高企业白勺成本竞争优势。本文首先探讨了ERP与作业成本管理思想融合白勺理论基础,并提出了两者融合白勺优势;通过构建ERP环境下作业成本核算体系,提出了ERP环境下白勺作业成本核算方式和核算步骤;提出了改进白勺ERP环境下白勺作业成本控制体系。最后,通过一个实际应用案例,用实践证明了该管理系统白勺可行性和应用白勺重要意义
Abstract（英文摘要）：www.328tibEt.cn China’s economy is changing from being partially opened to the full liberalization with China’s accession to the World Trade Organization (WTO), and China’s enterprises are entering the broader areas of the world and facing more fierce competition in the international market. China’s business environment changes require the enterprises to develop fast. The most challenge that the business leaders and managers are facing is not succesul but‘how to continued succeed’. With the growing global competition, we are experiencing the technology explosion, and the enterprises are forced to produce high-quality products, provide outstanding customer service and maintain the lowest cost as much as possible. If one organization wants to achieve its objectives effectively, managers must understand the entire value chain that the organization involves in. According to a survey report that the American Association of Productivity made: in the 20th century the world’major companies considered increase as the most important factor, and they change it to cost in the 21st century. So the management and control of the cost has attracted the close attention of foreign enterprises, and it is one of the key factors to the continued success. Accurate and detailed cost information is the essential foundation that the enterprises make the business decision and development strategy. Cost is the foundation of success. As one important branch of enterprise management, cost management has an increasing status and role in the increasingly fierce enterprise competition. The concept, technology, methods and modalities of cost management he direct impacts on the success of the enterprise, and they are key constraint for the enterprise development. It is difficult to imagine that an enterprise without scientific cost management can succeed in the fierce competition. This is the direct reason that an increasing number of enterprises make scientific cost management as the orientation of enterprise management. The enterprises’concern to the cost management promotes the development of this subject. And the importance of cost management is continuously enhanced with the development of organization. Cost management is at a critical period of tranormation in the driven of competition environment. How to innovate the management system and improve the relevance of the cost management information, how to build the cost management system and combine the advantage of resource-based cost and management-based cost, and how to create the longtime competitive advantage, are an urgent important issue for Chinese enterprises.Activity-Based Costing Management is to improve customer value and increase enterprise profit, and is a new centralization management of whole process based on the Activity-Based Costing. With the activity cost measure, it makes the costing go to the activity level, tracks all activities and reflects dynamically, analyses the cost chain, supervises the effective implementation of activities, and constitutes an integrated enterprise management system with the strategic program, budget, performance management reports and other management elements. The core theory of Activity-Based Costing Management is Activity-Based Costing. Activity-Based Costing is a cost calculation that its core is activity, its clue is the resource flow, and its media is cost driver. Activity-Based Costing chooses suitable resource drivers as the allocation basis to confirm and measure the consumed resource, and allocates the activities cost to cost objectives (products or service) according to the activities amounts and activities cost. The theory foundation of Activity-Based Costing is cost driver theory. Activity-Based Costing analyses the state of cost by the activities. On the one hand, it combines the activities with the relevant cost consumption to identify the caused factors of cost. On the other hand, it combines products with consumed activities to provide more accurate cost information. The basic principle is: activities consume resources, products consume activities; production leads to occurrence of activities, activities lead to occurrence of cost. With the maturity of the theory and the practice, Activity-Based Costing with its careful theory structure and operation with the practice has extended to the whole process of enterprise management and formed a new Activity-Based Costing Management. Activity-Based Costing Management is even more widespread concerned with accurate cost information, improving business process, inventory valuation, product pricing, manufacturing or purchasing decision, performance evaluation, and providing perfect information for resources decision and combination decision.Enterprise Resource Planning is a management platform which is built on information technology, and provides the means of decision-making for the enterprise with systematic management thought. Both of ERP and Activity-Based Costing Management are advanced management thought and methods. If they can be effectively combined and exert their strengths and advantage of integration, they will provide true and accurate cost information, control cost effectively, and improve the enterprise competitive advantage of cost.So, the article first introduced the basic knowledge of ERP and Activity-Based Costing Management and their development at home and abroad, analyzed the need and theoretical basis of the integration of them, and come to the benefit of the integration. And then constructed the Activity-Based Costing accounting system based on ERP, analyzed the accounting mode, brought forward the accounting model and steps, and designed the accounting contents and information process. And then analyzed the characteristics of modern cost control and the cost control in ERP, used the excellent thought of Japanese Cost Design Model for reference, and put forward Activity-Based Costing Control Model in stages of product design and manufacturing. Finally, an enterprise application case and practice had proved the feasibility and the importance of the management system.
论文关键词： 企业资源计划(ERP)；作业成本管理；成本核算；成本控制；
Key words（英文摘要）：www.328tibEt.cn Enterprise Resource Planning；Activity-Based Costing Management；Cost Accounting；Cost Control；
Abstract（英文摘要）：www.328tibEt.cn China’s economy is changing from being partially opened to the full liberalization with China’s accession to the World Trade Organization (WTO), and China’s enterprises are entering the broader areas of the world and facing more fierce competition in the international market. China’s business environment changes require the enterprises to develop fast. The most challenge that the business leaders and managers are facing is not succesul but‘how to continued succeed’. With the growing global competition, we are experiencing the technology explosion, and the enterprises are forced to produce high-quality products, provide outstanding customer service and maintain the lowest cost as much as possible. If one organization wants to achieve its objectives effectively, managers must understand the entire value chain that the organization involves in. According to a survey report that the American Association of Productivity made: in the 20th century the world’major companies considered increase as the most important factor, and they change it to cost in the 21st century. So the management and control of the cost has attracted the close attention of foreign enterprises, and it is one of the key factors to the continued success. Accurate and detailed cost information is the essential foundation that the enterprises make the business decision and development strategy. Cost is the foundation of success. As one important branch of enterprise management, cost management has an increasing status and role in the increasingly fierce enterprise competition. The concept, technology, methods and modalities of cost management he direct impacts on the success of the enterprise, and they are key constraint for the enterprise development. It is difficult to imagine that an enterprise without scientific cost management can succeed in the fierce competition. This is the direct reason that an increasing number of enterprises make scientific cost management as the orientation of enterprise management. The enterprises’concern to the cost management promotes the development of this subject. And the importance of cost management is continuously enhanced with the development of organization. Cost management is at a critical period of tranormation in the driven of competition environment. How to innovate the management system and improve the relevance of the cost management information, how to build the cost management system and combine the advantage of resource-based cost and management-based cost, and how to create the longtime competitive advantage, are an urgent important issue for Chinese enterprises.Activity-Based Costing Management is to improve customer value and increase enterprise profit, and is a new centralization management of whole process based on the Activity-Based Costing. With the activity cost measure, it makes the costing go to the activity level, tracks all activities and reflects dynamically, analyses the cost chain, supervises the effective implementation of activities, and constitutes an integrated enterprise management system with the strategic program, budget, performance management reports and other management elements. The core theory of Activity-Based Costing Management is Activity-Based Costing. Activity-Based Costing is a cost calculation that its core is activity, its clue is the resource flow, and its media is cost driver. Activity-Based Costing chooses suitable resource drivers as the allocation basis to confirm and measure the consumed resource, and allocates the activities cost to cost objectives (products or service) according to the activities amounts and activities cost. The theory foundation of Activity-Based Costing is cost driver theory. Activity-Based Costing analyses the state of cost by the activities. On the one hand, it combines the activities with the relevant cost consumption to identify the caused factors of cost. On the other hand, it combines products with consumed activities to provide more accurate cost information. The basic principle is: activities consume resources, products consume activities; production leads to occurrence of activities, activities lead to occurrence of cost. With the maturity of the theory and the practice, Activity-Based Costing with its careful theory structure and operation with the practice has extended to the whole process of enterprise management and formed a new Activity-Based Costing Management. Activity-Based Costing Management is even more widespread concerned with accurate cost information, improving business process, inventory valuation, product pricing, manufacturing or purchasing decision, performance evaluation, and providing perfect information for resources decision and combination decision.Enterprise Resource Planning is a management platform which is built on information technology, and provides the means of decision-making for the enterprise with systematic management thought. Both of ERP and Activity-Based Costing Management are advanced management thought and methods. If they can be effectively combined and exert their strengths and advantage of integration, they will provide true and accurate cost information, control cost effectively, and improve the enterprise competitive advantage of cost.So, the article first introduced the basic knowledge of ERP and Activity-Based Costing Management and their development at home and abroad, analyzed the need and theoretical basis of the integration of them, and come to the benefit of the integration. And then constructed the Activity-Based Costing accounting system based on ERP, analyzed the accounting mode, brought forward the accounting model and steps, and designed the accounting contents and information process. And then analyzed the characteristics of modern cost control and the cost control in ERP, used the excellent thought of Japanese Cost Design Model for reference, and put forward Activity-Based Costing Control Model in stages of product design and manufacturing. Finally, an enterprise application case and practice had proved the feasibility and the importance of the management system.
论文关键词： 企业资源计划(ERP)；作业成本管理；成本核算；成本控制；
Key words（英文摘要）：www.328tibEt.cn Enterprise Resource Planning；Activity-Based Costing Management；Cost Accounting；Cost Control；