Research On Standard Cost Management Of Z Enterprise Based On Data Warehouse

With the development of information technology and the comprehensive arrival of the era of big data,informationization construction has become an important link in the application of management accounting.Manufacturing enterprises have established a standard cost management process,but with all kinds of business management information system on the line,whether the large amount of data stored within the enterprise can provide effective information for cost management has become a key factor affecting the effectiveness of enterprise cost control.Therefore,it is of great significance for the long-term development and strategic planning of enterprises to use information technology to improve the present situation of cost management of enterprises,to ensure the rationality of project budget and cost assessment standard in the process of standard cost management and to make it have reference value.Through literature research,it is found that standard cost management is gradually changing to refinement mode with the development of information technology,and the complex query processing function realized by Data Warehouse technology provides effective decision support for cost management.From the research of theory and practice,it is concluded that the combination of standard cost management system and Data Warehouse technology can help to promote the development of standard cost management.Based on the above research,this paper selects Z Enterprise as the case study object,based on standard cost method and Data warehouse technology,using case analysis method,literature research method,Data Warehouse modeling,comparative analysis method to study its cost management system.According to the implementation process of standard cost management,this paper combs the related business links of Z Enterprises,and finds that Z enterprises have low utilization efficiency of business data through specific cost data,the project budget is not instructive,and it is difficult for cost assessment to achieve the purpose of reasonable evaluation and effective supervision.Through the analysis,it is concluded that the cause of these problems lies in the isolated operation of enterprise information systems,the failure to put the wealth data into a unified platform for summary analysis,resulting in the failure to update the planned costs based on historical data,thus lacking the adjustment of key indicators in the project budget,can not achieve the fine accounting of cost costs.In view of the above problems and causes,this paper constructs a data warehouse platform for standard cost management according to the actual situation of enterprises,analyzes the requirements of functional modules with the application process of standard cost management,and designs the logical model of data warehouse around the fact table of production cost control.Select the business system source database involved in the entire operation of a battery rear shell project to carry out the necessary data deployment.The research results show that the data Warehouse platform improves the implementation effect of Z enterprise standard Cost management from the following three aspects:(1)predicts the trend of loss rate according to the historical data in the process dimension,in order to improve the scientific nature of the project budget;(2)the project budget has realistic guiding significance,C6 Gold Case Project The monthly plan cost unit price difference rate is reduced from 16.83 to3.83,through the quality management is expected to be 460,000 of the project cost difference control in the month;(3)uses the process flow division and material detail information in the BOM dimension to realize the fine cost accounting,and in order to improve the cost Assessment standard division andthe rationality of the index setting.Thus,the application of Data Warehouse technology will improve the efficiency of storing data in enterprise information system,can ensure that the project budget has realistic reference,and meet the cost of fine management needs.