Research On Calculation System Of Activity-Based Costing Under The ERP Environment

ERP is a result of the modern management thought, it embodies many advanced management among ERP software system, and it becomes brand-new management measure of modern manufacturing company. The huge change of enterprise's management environment, causes the allocation method of traditional cost that "based on quantity" can not correctly reflects the consumption of products, the distorted cost information of product creates failure of enterprise's policy-making. Therefore scholars propose activity based cost, it makes cost calculation of product more accurate, it is advantageous to the cost actual control; is advantageous to the improvement of product design and enhancement of market competition strength. Now, both enterprise resources planning and activity-based cost are the new management thought that rage the world. How to union the two thoughts effectively, fully display respective merit and their conformity superiority are the result we hoped.This paper is precisely stemming from this motive, attempts to design one kind of cost calculation system under the ERP environment, so as to achieve the accurate unmistakable actual cost of product, to provide a real precise cost information of product for enterprise's decision-making, then effectively control cost and enhance the enterprise's cost competitive advantage.This paper introduces ERP theory model (including management ideology and cost management) and ABC theory model (including its basic principle and calculation procedure) respectively, and on the basis of it, analyses the theory basis and application feasibility of their integration; through establishing the basis work of calculation system of activity-based cost in the ERP environment, and establishing ABC institution in the financial module of ERP, then designs the calculation system of activity-based cost under ERP environment from the angle of enterprise management; At last, through a practical application case proves the feasibility and important significance of this calculation system, does some analysis according to the fact application situation, and discovers some thing need to pay attention to and improve.