Research On Application Of Activity Based Costing In H Company Under ERP Environment

With the development of economic globalization, the competition among enterprises is becoming more and more fierce. In order to obtain the maximization of profit, people began to pay great attention to the product cost, continue to improve the accuracy of the cost, and the traditional cost method can not accurately hair reflected the enterprise the right cost consumption, so accurate product cost calculation method is widely needed. The activity-based costing method provides the channel for the enterprise to calculate the cost, which is beneficial to the cost control, to improve the product design, and to improve the competitiveness of the enterprise. And ERP (Enterprise Resource Planning Management System, Enterprise Resource Planning) is the product of a kind of advanced management thought, it can restruct the corporate resources to maximize allocation of resources, achieve cost reduction purposes and bring the most cost-effective. Therefore, how to effectively combine the two, give full play to their respective advantages, scientific and reasonable to reduce the cost is what we are willing to see results.By introducing the case of H company, introduces the company cost accounting of the status quo and analysis of the existing problems, and concludes that the key to problems is because the traditional method to compute cost distortion, leading to a wrong decision, and analysis of H company under the environment of ERP implementation of the necessity and feasibility of operating cost method, by means of cost accounting of company H solution leads to the structure and use of activity-based costing system, the comparison of the traditional cost accounting method and activity-based costing in ERP environment homework cost method of evaluation. Through careful research, a conclusion is drawn that in H company built ERP operation information platform implementation of activity-based costing is feasible and through comparison between activity-based costing and traditional costing and has more advantages, can improve the management level of the enterprise. At the same time the enterprise with ERP data statistics, summary, analysis and so on, to provide the data basis for activity-based costing, this financial information is the future trend of development, has great research value.