The Research Of ERP Application In Internal Control For Auto Parts Enterprises

Currently,auto parts enterprises are facing great challenges and internal control has played an important role in improving internal management.Most global car companies are using ERP management system which also requires the auto parts enterprises to establish and improve ERP system with functions of module docking and data transferring.However,ERP is a "double-edged sword".How to apply ERP system on the basis of internal features of auto parts enterprise to strengthen internal control is the significance topic of this paper.The main research methods are literature research and case analysis.This paper tightly focuses on five elements of COSO internal control model elements to do analysis and discuss,first describes how the ERP system effects of the five elements,and then describes the internal control features of JS auto parts business based on the five elements.How is the ERP system embedded in internal control framework in auto parts enterprise is the core content of this paper,including the design principles and steps,content and implementation paths.Finally the paper illustrated the theory corroborated with EPR implementation in JS Company.This paper argues that the auto parts enterprise ERP system in the internal controls must be closely integrated with the basic framework of internal control and engaged with three respective of process control,organization establishment and IT system construction supervision,thus can improve the efficiency and meet the target of internal control.ERP application is the only way for auto parts business management,the establishment of a Man-machine ecological environment is the essence of management thought.Hope that results of this study to other large machinery parts companies such as aircraft machinery;shipbuilding machinery,etc.also have reference meanings.