Research For Responsibilty Accounting Under ERP Conditions At Lian Yuan Steel Group

With enterprise informationalization and management innovation, our country's steel enterprises implement Enterprise Resource Planning (ERP) from 2002 sequently. ERP, a modern management mode based on development of western management idea, emphasizes control and management of enterprise internal activities from an viewpoint of finance. Responsibility accounting is an important mode of internal control and important content of management accounting.So,research on responsibility accounting in ERP informationalization is of great significance in practice.The thesis, based on Lianyuan Steel Group Co. Ltd adopting responsibility accounting management in ERP condition,foucus on five sectional financial management problems in steel enterprises such as responsibility unit division,putting responsibility indicators into effect; checking responsibility process; assessing responsibility performance; practicing responsibility rewards and punishment.Regarding to the exisited problems that ocurred in ERP conditions of LiYuan steel group , the paper mainly give us some valuable propose as below:1,How to make use of the shared information platform provided by ERP to improve our value-chain service for cash flow and information flow control?2,To set up internal quality claim system and make the cost management of operation's responsbility centered the responsibility controlinstead of the"internal bank"accounting mode3,To build up responsibility cost management system with combination of standard cost and activity cost, used week cost management,"seven days"class group accounting management etc to analyze cost management.4,To caculate the responsibility perfomance and carry out the responsibilty punishment by the"balanced scorecard".