基于ERP环境的成本管理思考

On Cost Management Based on ERP Environment

ERP是整合了企业管理理念、业务流程、基础数据、人力、物力、计算机硬件和软件的企业资源系统。企业从传统的财务软件环境进入ERP环境,需要对包括成本管理在内的许多方面进行革新。文章主要研讨ERP环境下成本核算方法、材料成本计价方法选择、成本会计工作组织形式和成本会计流程四个方面的成本管理问题,并提出了一些解决方法。

ERP is enterprise resource system, which integrates company management, events processes, basic data, man power, material power, computer hardware and software. Entering ERP environment instead of conditional financial software environment, company needs innovation in many aspects including cost management. Tiffs paper focuses on cost management based on ERP environment. At first, it analyzes the challenges of cost management in cost account, material cost measurement, cost accounting form of organization and processes. Then it comes up with some solutions.