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行改進。本文以此為出發(fā)點對JYG鋼鐵公司進行了ERP環(huán)境下的作業(yè)成本管理體系的改進設(shè)計。 論文主要進行了以下研究工作：首先對ERP管理原理和作業(yè)成本管理理論進行了詳細地研究,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

【參考文獻】

相關(guān)期刊論文 前10條

1 羅揚;關(guān)于我國企業(yè)選擇ERP系統(tǒng)的思考[J];商業(yè)研究;2001年06期

2 宋美娜;;淺談優(yōu)化成本管理模式的重要性[J];財經(jīng)界;2010年02期

3 陳勝群;厘清作業(yè)成本管理的幾個相關(guān)范疇[J];財經(jīng)研究;1997年02期

4 寧亞平;;ERP整合作業(yè)成本管理法的研究與分析[J];財會通訊(學(xué)術(shù)版);2006年01期

5 謝波;如何運用ERP推行作業(yè)成本系統(tǒng)[J];財會通訊;2004年05期

6 李慶恒;作業(yè)成本法在我國應(yīng)用的探討[J];財會月刊;2001年16期

7 周艷;;ERP環(huán)境下作業(yè)成本法的應(yīng)用[J];財務(wù)與會計(理財版);2011年04期

8 關(guān)慧貞,杜晶,鄧華;作業(yè)成本管理系統(tǒng)與ERP相結(jié)合的分析與解決方案[J];大連理工大學(xué)學(xué)報(社會科學(xué)版);2002年04期

9 劉攀;劉繪;;ERP環(huán)境下企業(yè)作業(yè)成本核算體系的構(gòu)建[J];合作經(jīng)濟與科技;2012年02期

10 金世偉,艾文國,李一軍;基于電子商務(wù)的供應(yīng)鏈管理與ERP集成的研究[J];決策借鑒;2002年06期

，

本文編號：2227773