关于汽车零部件企业ERP应用中的成本核算及价格管理的优化

Optimization of cost accounting and price management in ERP application of auto parts enterprises

面对愈发竞争激烈的汽车市场,车企为了增强成本管控水平,对零部件的成本细化需求不断深入。汽车零部件企业迫切需要通过有效的ERP系统运作,实现企业每一款产品成本的精确核算和企业销售数据的自动提取、对比分析,为企业成本改善和市场营销工作提供强大的技术支撑。本文对汽车零部件企业ERP系统的成本核算及价格管理进行流程再造与设计,把公司的财务与业务进行融合,以提高企业成本核算效率及营销管理水平,增强企业成本管理能力和业务数据分析能力,为企业决策提供数据支撑。

In the face of the increasingly competitive automobile market,in order to enhance the level of cost control,the demand for cost refi nement of parts and components is deepening.Auto parts enterprises urgently need to achieve accurate cost accounting of each product and automatic extraction and comparative analysis of enterprise sales data through effective ERP system operation,so as to provide strong technical support for enterprise cost improvement and marketing work.This paper reconstructs and designs the cost accounting and price management process of the ERP system of auto parts enterprises,and integrates the company's fi nance and business to improve the effi ciency of enterprise cost accounting and marketing management level,enhance the ability of enterprise cost management and business data analysis,and provide data support for enterprise decision-making.