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基于SAP系统的集团内部模拟市场结算

Simulated Market Settlement in Group Based on SAP System
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摘要 集团公司下级多家子公司,为主机公司配套部件,结算原则如何制定,是主机公司面临的重要问题,也是主机公司成本管控的重要环节,通过SAP系统标准成本法与线下作业成本法的结合,实现模拟市场结算,是一种可行高效的结算方法,新产品可以快速定价,批量产品又可以随原材料市场波动而调整价格,主机公司随时进行下级采购件的成本监控。模拟市场结算,有利于提高子公司的成本管理能力与盈利能力,让子公司进入市场竞争,拓展发展空间。 How to formulate settlement principles for subsidiary companies at lower levels of group companies is an important problem faced by host companies and an important link in cost management and control of host companies. It is feasible and efficient to realize simulated market settlement by combining standard cost method of SAP system with off-line process pricing method. Settlement method,new products can be quickly priced,batch products can adjust prices with fluctuations in the raw material market,the host company at any time to monitor the cost of lower-level purchases. Simulated market settlement is conducive to improving the cost management and profitability of subsidiaries,allowing subsidiaries to enter the market competition and expand the development space.
作者 余有雄 YU You-xiong(Liugong Group-Guangxi Zhong Yuan Machinery Co.,Ltd.,Liuzhou Guangxi 545007,China)
出处 《装备制造技术》 2019年第9期200-202,208,共4页 Equipment Manufacturing Technology
关键词 关联交易 模拟市场 价格联动 related party transactions simulated market price linkage
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