Study On The System Design And Application Of Activity Based Costing (ABC) Based On ERP In ZH Co.

Cost management is the core of enterprise management, facing the fierce market competition, many companies decided to increase management standard and cost control level via implementation ERP system. But the ERP system did not change the traditional costing method features'essences. Most of the ERP system's cost calculation module still uses traditional costing method which has big and limited limitations. ABC raise the revolutionary changes to the enterprise's management.this paper will point on the design and Application for the improvement of the cost management that will has far-reaching strategic significance in improving company's competitiveness further and in promoting the development of aviation industry.The article first introduced the basic knowledge of ERP and Activity-Based Costing Management and come to the benefit of the integration, the paper increased the activity,costing motivation, cost target and other relevant elements so as to combine the target product's consumed activity-based cost, And then constructed the Activity-Based Costing accounting system based on ERP, analyzed the accounting mode, brought forward the accounting model and steps, and designed the accounting contents and information process. The paper had proved the feasibility and the importance of the management system by an enterprise application case and practice; finally, the paper analyzes the possible problems of the system, clarifies the next step of the research.The main conclusion points are as follows by fully studying:this thesis found it feasible to achieve operating cost method by Constructing the operation and information platform on basis of the original ERP system; the paper got the conclusion that ABC costing method is more efficient than traditional method, and it will improve the cost management standard efficiently.