Analysis And Design Of Discrete Enterprise Cost Accounting System

As China’s market economic system has improved steadily and successfully joined the WTO, more and more enterprises enter the international market for bigger and broader space for development. At the same time, many enterprises are beginning to face tremendous pressure of market competition. In order to solve and get rid of this situation, these enterprises have to seek better enterprise information management tools to improve enterprise management level and production efficiency. ERP software has become a powerful tool for world enterprises to improve their management level and enhance competitiveness, and it represents the direction of development and the inevitable trend of future enterprise management. However, at present some foreign software companies have developed ERP software which has rational design and complete functionality, but due to a general lack of understanding of the characteristics of enterprises in China, there has been a gap between the actual situation of Chinese enterprises and the application of the software, and the effect is unsatisfactory. The development of market economy makes the personalized needs of customers getting higher and higher, and the discrete manufacturing industry is facing enormous challenges. The objective reality requires an overall solution to improve the management of the Chinese manufacturing enterprises, resulting in the ERP which is suitable for China’s national conditions.In order to improve their own competitiveness, enterprises must make a good cost control, especially the cost of the workshop level control. In this paper, a cost accounting system is designed and developed based on the core content of discrete enterprise workshops cost management. In terms of the key elements involved in the specific accounting process, such as the calculation and aggregation of direct materials, direct labor and manufacturing costs, this system puts forward a feasible program which can effectively monitor and control the cost of the workshop, and it has a good application and universality for standardizing workshop cost accounting process and reducing accountants’heavy routine work.Discrete enterprise is characterized by decentralized departments, but among these various departments they often work in parallel, which requires the design of the system to consider the security and independence of data. In the ERP’s system design process, the independence of modules and the executive relationship between the various modules give full consideration to the production characteristics of the discrete enterprises. This is of great significance for discrete enterprises, because it can reduce the low production efficiency among the different departments due to the cumbersome procedures of financial accounts, and it’s important for cost control and improving production efficiency. In this paper, through the design of cost accounting module of Harbin Songjiang copper (Group)’s ERP system, it fully reflects the convenience of modern information technology for discrete enterprises’operation and also reduce the production costs.