制造资源计划与作业成本法的集成研究

Research on the integration of MRPⅡ and ABC

分析了现有的 MRP 系统 ,指出了其在成本控制方面的不足 ;在 MRP 系统中引入了结合成本倒推、ABC成本核算与成本分析等功能 ,建立了 MRP 与 ABC作业成本法相结合的体系结构 ;并指出在这一新系统的实施中首先必须规范现有制造过程的各个作业环节 ,改进低效率作业环节 ,去除非增值作业环节 ,在此基础上以主生产计划和产品市场价格为依据作出作业成本计划 ,运用作业成本法进行成本核算。通过成本差异分析实现成本的闭环控制。

The functions of existing MRPⅡ system are analyzed,and it's insufficiency in cost control is pointed out.Cost inverting,activity based costing nd cost analyzing functions are introduced into the present MRPⅡ,and a new system architecture is established.Activities in the enterprise process must be standardized,lower efficiency axtivitises must be improved and non-value added activities must be cancelled before the implementation of the new system in order to achieve the enterprise's cost goal.