Research On The BPR Of The Cost Accounting Business In Equip Manufacturing Enterprise

Organizing the cost accounting scientifically, correctly, promptly, is the very important link to help the enterprise become more meticulous in management, to improve decision scientific conduct, and to strengthen competitiveness. Only to design a set of integrity effective cost accounting process can be able to provide the valuable cost information. However, many equipment manufacturing enterprises, who place the management control key in the production and the sale, have neglected the cost information acquisition foundation link - cost calculation process optimization and the restoration.In the 1990s, the BPR thought proposed that we must take the value increment flow re-engineering as the center to set up the rational procedure of enterprise. This theory to the enterprise flow which fundamentals pondered, not only can strengthen the enterprise physique, but also largely improve the enterprise achievements and help the enterprise stand firmly in the intense international domestic competition. Therefore, the BPR is imperative in the majority of the equip manufacturing enterprise.This paper aims at utilizing the relevant theories of BPR (Business Process Reengineering), through an analysis of the sample enterprise's cost accounting procedure, and combining the equip manufacturing enterprise multi-variety small batch trend of development, redesign the existing cost accounting process, which in order to reduce the accounting cycle, enhance the accuracy of the product cost information and explore the equipment manufacture enterprise cost accounting service flow method reform the new way.This article altogether divides into six chapters of contents. The first chapter is the introduction part, elaborated the research goal significance, as well as domestic and foreign research present situation; Second chapter is the necessary analysis to the equip manufacturing enterprise cost accounting business BPR, mainly focus on the question and the cost accounting process malpractice two aspects; The paper third part is the BPR theory summary. Fourth chapter for BPR overall plan, to its existing flow existence question, the restoration demand and so on has carried on the analysis variously, Fifth chapter as a result of each enterprise cost accounting flow difference, this research selects the Shaanxi air blower group as the example, carries on the diagnostic analysis to its existing flow using the ABC method, and has carried on the restoration in this foundation to its cost accounting service; Sixth chapter, summarize the research conclusion and the insufficiency.