| The development of modern information technology is accompanied by new market opportunities. To build competitive edge, enterprises must improve the classic cost management mode, which requires making full use of advanced information technology and cost management theories, efficiently control cost and maximize the profits. This need has promoted the development of the theory of modern cost management system.Flaws of classic cost management mode are listed below:Firstly, lack of timely communication between CEO, management team, functional departments and the production line leads to confused understanding of cost.Secondly, time-consuming cost computation process leads to blind purchases and rise of inventory. It is difficult for managers to rationalize raw material purchase, let alone remote control of production process.Thirdly, the classic mode bears a over complicated analyzing/synthesizing process, which might lead to false decisions by business leaders.Fourthly, reckless implementation of production process and repeatedly compilation/check of the reports result in low production efficiency.Finally, cost data cannot be effective accumulated, so that enterprises can't understand the reality of the situation, and the long-term development is impeded. Modern cost management system bears some new features:First of all, multiple remote users can login and operate the system at the same time. Real-time update of production data assists to precisely remote control. Second, use of mature cost management theories helps improving the efficiency of production unitsThird, based on the comprehensive analysis on complex data by different angles, the decision making process is more scientific.Fourth, by embedding production process/business needs in the system, enterprises see standardized cost control process.In the end, the accumulation of management experience and data helps enterprises to clearly identify their own competitive edge, which leads to feasible long-term development plan.Efficient cost management system helps enterprises to compete effectively, produce smartly, and market rationally. With the support of booming computer science and development of information technologies, the cost management theory are widely used in various industries.The currently widely used UFIDA software in forest industry cannot adapt to existing production mode, lack consideration in the cost accounting and valuation aspects, bears too sophisticated calculation methods, fails to provide a valuable reference data, cannot meet the practical needs of enterprises. The author designed production cost management system while preserving the UFIDA database, introduced concepts like ancillary costs consumption, calculation of difference during production, optimized costing and pricing functions, adding functions buttons such as query/export/printing. All above contributes to a more accurate data base and more precise calculation result of costs, which leads to reasonable decisions.Based on Windows XP OS and tomcat server, the system is developed on JSP technology, mainly on MyEclipse 6.5 and SQL Server 2005 platform. It is designed to provide solid cost data for enterprises managers to judge effectively. By analyzing the needs of cost management in forest industries, the author divided the system in to 4 sub-modules: (1) login control (2) system maintenance (3) database (4) query/printing. In each sub-module, Administrator account is set to realize the functions of user management/ parameter settings/ BOM-maintenance/ monthly cost control; Cost Accountants account is set to realize the functions data input/ data analysis/ cost accounting/ data query/ export/ printing.The system adopts some features: safe, stable, practical and flexible. It can efficiently analyze and calculate cost data as well as share the data with other users via internet. Friendly interface and powerful functions makes the system a important tool for business leaders to synthesize production information and analyze cost data. |
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