Research On Standard Cost Management Based On ERP System

In recent years,with the development of China’s market economy,the market environment of the automobile industry has become more and more complex,and the homogenization competition among major automobile enterprises has become increasingly fierce.In this context,cost management is particularly important,which is related to the survival and development of enterprises and has a great impact on the profits of automobile enterprises.In order to improve the level of cost management,enterprises need to choose an appropriate cost management method.Meanwhile,with the development of information technology,more and more enterprises choose to combine cost management with enterprise resource management--ERP management information system.Taking company A as an example,this paper analyzes the deficiencies of its cost management and the limitations of its current financial system.Based on the theoretical knowledge and work experience learned,from the perspective of cost management,this paper implements company A’s ERP system,and establishes A standard cost management system based on it,so as to effectively solve the problems of company A’s cost management and improve its core competitiveness.In this paper,first of all in the first chapter introduces the research background and research significance,combing the development of ERP and cost management;The second chapter expounds the relevant concepts,basic contents and management steps of ERP system and standard cost management and the application of standard cost management in ERP.Chapter 3 comprehensively and objectively analyzes the current situation and existing problems of company A’s cost management,including that the manual accounting mode cannot keep up with the needs of cost management,the supplier management is weak,the cost accounting method is not conducive to cost control,and the product cost information is distorted.The fourth chapter discusses the feasibility and necessity of implementing ERP system in company A.Based on the needs of company A,it designs the business blueprint of ERP system financial module to create favorable conditions for company A to implement standard cost.Fifth chapter created standard cost management system based on ERP system,include standard cost for the establishment of basic data preparation,ERP standard cost and actual cost and standard cost variance analysis,cost evaluation after the event.