Research On Cost Control Strategy Of F Company Based On ERP System

With the increasing maturity of digital management technology,digital transformation has become an important way to enhance the competitiveness of manufacturing industry.One of the important ways to combine information technology with cost control is to implement enterprise resource planning（ERP）,which can reduce cost more than traditional methods.The advantage of cost control based on ERP system is to improve the accuracy and timeliness of enterprise cost accounting data,to comprehensively and effectively control costs,to strengthen the cost awareness of all employees,and to further improve the internal management level of the enterprise.However,due to the backward level of domestic information technology and the concept of cost control,many manufacturing industries have some problems in the implementation of cost control based on ERP system.Therefore,it is necessary to optimize the cost control system under the manufacturing ERP system,reduce the cost of enterprises,improve profits and enhance the actual competitiveness.This thesis selects F company,a small and medium-sized manufacturing enterprise,as the research object,studies the current situation of cost control of F company,analyzes the problems and causes in the process of cost control,then gives targeted improvement strategies for implementation,and makes corresponding guarantee for the implementation of the strategies.Firstly,this thesis makes a detailed and thorough investigation and Research on the establishment background,production and operation mode and current situation of cost control of F company by using literature retrieval method,data analysis method and investigation method,combined with cost control theory and ERP system management theory.It is found that there are inaccurate data,inaccurate cost accounting and Cost accounting cycle is long and inefficient,and cost control ignores the connection with relevant supply chains.Second,through a large number of data comparison,this thesis analyzes the causes of the problems existing in the cost control under the current ERP system of F Company: the lack of a unified ERP system,the inconsistency between the cost accounting method and its own business,the lack of comprehensive cost control,and the need for cost control to be combined with the supply chain.Thirdly,combined with the above analysis,this thesis gives the improvement strategies of F company’s cost control: re implement the unified and complete ERP system,change the cost accounting method under ERP system to activity-based costing,implement the whole process cost control strategy based on ERP system and supply chain cost control strategy.After implementing the above strategies,this thesis analyzes and demonstrates the effectiveness of the strategy: the accuracy of ERP system data is guaranteed;More accurate cost accounting;The efficiency of cost accounting has been improved;Cost control establishes links with relevant supply chains.Finally,this thesis gives the implementation guarantee measures of F company’s cost control improvement strategy based on ERP system to ensure the effective implementation of the scheme.Through the investigation and analysis of the current situation of F company’s cost control,this thesis puts forward a series of improvement measures for F company’s cost control,and forms a detailed solution and implementation guarantee measures.After the implementation of ERP system,the cost control of F company has achieved remarkable results: reducing cost and increasing efficiency,and improving the actual competitiveness of the enterprise.This thesis not only solves the cost control problem of F company,but also further proves the feasibility of the integration of ERP system and cost control.It provides a research case for the application of cost control based on ERP system in small and medium-sized manufacturing enterprises,and provides a reference for enterprises with similar business problems.