Study Of H Iron And Steel Company Cost Management Model In ERP Environment

In today’s society, the natural law of market competition is the big fish eat small fish, fast fish eat slow. The enterprise wants to survive in this fierce market competition, must pay attention to enterprise management, and cost management as the core part of enterprise management, is directly related to the survival and development of enterprises. The traditional cost management mode in the market environment is relatively stable, direct labor cost is higher, the enterprise produces mass organization of production environment, and now the market environment has undergone tremendous change, short product life cycle, product development speed is fast, personalized products and strong demand, the traditional cost management mode does not adapt to the development of enterprises. An important part of ERP as the enterprise information system, are useful in the cost management. The use of advanced cost management mode in the ERP environment, help to improve the level of enterprise cost management.This paper firstly introduces the research status of the research background, purpose, significance and the domestic and foreign related theory, using a variety of writing method, educes the research contents in this paper. Secondly, this paper introduces ERP and the cost management theory. Including ERP theory, ERP theory and the cost management under the environment of ERP cost management model based on. The theory part is for the introduction of the enterprise actual pave the way. Based on the analysis of the theory of cost management mode of H iron and steel company were defined, namely the fine cost management model embodies the idea of standard cost management and activity-based cost method, based on standard cost management, activity-based cost management, formed a unique mode of cost management of H iron and steel company. To introduce the present situation and problems of cost management in iron and steel industry, steel industry informatization transformation process, described in detail ERP information transformation of H iron and steel company, the history and current situation of cost management of H iron and steel company. In view of the cost management problems of H iron and steel company in the ERP environment to build suitable for long-term development of H iron and steel company cost management mode is very necessary and feasible. Finally, detailed design and implementation of cost management model in H iron and steel company under the ERP environment, the standard cost management and activity-based cost management is the cost management method, combine the two, give full play to their advantages so as to improve the enterprise cost management is what we want to. Therefore, combined with H iron and steel company’s actual business, enterprise cost management under the environment of ERP, provides a train of thought to the theoretical circle, help to strengthen enterprise cost management on the one hand, it has important theoretical and practical significance. In this paper, according to the literature research method, system analysis method, field survey method and other research methods, draws the following three conclusions: firstly, the traditional cost management mode change in the environment of ERP, ERP change a specific method of cost management. Secondly, under the environment of ERP, the fusion of standard cost management and activity-based cost management mode, the formation of the new mode of cost management and unique business. Finally, there is no absolute perfect cost management mode, concrete analysis of concrete problems should be every enterprise, in the practice of deepening constantly improve, to find the most suitable for their own development model.