Font Size: a A A

Study On The Design Of ERP Cost Accounting Flows Based On The Thought Of ABC

Posted on:2004-10-06Degree:MasterType:Thesis
Country:ChinaCandidate:P FangFull Text:PDF
GTID:2156360095456750Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise resources planning and activity-based costing both are the new type thoughts of management which are popular throughout the world now .this article studies the merging base between activity-based costing and enterprise resources planning first, which is that both have the same cost object,the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity-based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of ERP system, second is promoting the valid cost control, third is increasing the ERP system cost decision function, four is convenient for business to pursue activity-based management more availably, and reduce costs continuously.Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module ,mostly including first is establishing the relationship between cost driver and product, cost,expensesï¼›second is designing appropriate accounting evidenceï¼›the third is establishing ABC accounting process in financial system .And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means,process object,process craft and concentration degrees of geography position, (2)revise production craft flow detailed list, (3) compile resource requirements planning, (4)compile activity input/ output control statement.This text focuses on applying ABC thought to make research of and design ERP system's cost accounting and controlling flow on design stage,purchase stage,production stage and sale stage, primarily including that we: (1)on design stage ,imitate and optimize activity-based cost, as well as establishing the relationship between production design and enterprise production activity chain and product BOM through ERP's cost imitation function, rejecting invalid and non value added activity on applying the thought of ABCM, then optimizing activity chain ,production structure and production design from the cost point of view; (2) on purchase process, applies the thought of ABC to account and control purchasing cost;(3) on production stage, apply thought of ABC to calculate the product cost, and use the method of activity difference variance analysis to control product cost;(4) on sale stage, apply thought ofABC to calculate customer service cost, and provide accurate decision data information for customer relationship management of ERP system.Finally through analyzing the risk and difficult point of carrying out ERP system and ABC method, and bring up five aspects of risk implementing countermeasure, we:(1) take steps to carrying on business process reengineering according to the enterprises present condition ;(2) make management need analysis combining the enterprise reality;(3) choose appropriate software from the angle of the management function and economy ;(4) take the item seriously ranging from the highest leader to the whole enterprise ordinary staff;(5) establish perfect statistical system.
Keywords/Search Tags:enterprise resources planning, activity-based costing, activity-based costing management, customer service cost, module
PDF Full Text Request
Related items