Under The ERP System Target Cost Management Of JM Company Application Research

The development of cost management pattern,has always been the focus of large enterprises and financial workers.By combining with the characteristics of the cost of coal enterprises,adopt the method of case study and empirical analysis,examine the target cost management mode for coal enterprise cost management important significance and practical value.In this paper,from the perspective of target cost management,in a typical coal manufacturing enterprises JM company as an example,to break the limitations of traditional cost management focus on the production stage,forward to expand to the coal cost analysis stage,with the help of ERP-set procurement,production,inventory and so on each link cost prediction,accounting,control,analysis and assessment of the whole process of management system,through the data calculation and evaluation,determine the target cost,analysis and interpretation of JM company planning costs and expenses,find the existing problems and puts forward the countermeasures,mining can reduce the cost of the implicit space,and increase enterprise economic benefits.This paper also gives a ERP system of target cost management mode under information system architecture,it is not only beneficial to the sustainable management and development of the enterprise itself,but also for the cost of the coal industry management mode provides effective information,is conducive to the further development of coal enterprise cost management and perfect.