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| 论文编号： | 3417 | |
| 作者编号： | 2220090734 | |
| 上传时间： | 2011/6/10 20:30:59 | |
| 中文题目： | 基于SAP环境下成本管理体系案例研究 | |
| 英文题目： | Case Study on Cost Management System in SAP | |
| 指导老师： | 周宝源 | |
| 中文关键字： | SAP；成本管理体系；标准成本法；作业成本法 | |
| 英文关键字： | SAP; Cost management; Standard cost; ABC | |
| 中文摘要： | 中国制造业的外部环境已经发生了深刻的变化，其发展越来越受到资源和环境的压力，企业如何在人力、原材料等要素价格上涨的大背景下，保持成本优势，从而在竞争中立于不败之地，是每个企业经营者都关心的话题。SAP是ERP中的佼佼者，SAP不仅是信息集成工具，同时也为企业经营者提供决策支持的一种工具。SAP对成本的管理是通过其成本控制模块来实现的，该模块包括融合了标准成本、作业成本等先进理念的核算方法，它还包括了以利润为中心的报表和差异分析体系，相比传统的成本管理显示出诸多优越性。 尽管SAP为世界500强中80%的公司所用，但大多数中国企业对SAP及成本管理体系较为陌生，本文试图就SAP成本管理体系的应用做一些分析和探讨，为国内其他企业实行SAP提供一些借鉴和参考。 本文以KHV公司为研究对象，采取了案例分析的形式，揭示了精密结构件行业特点及成本构成，围绕SAP成本管理体系在KHV公司的应用展开了分析和研究，主要包括以下几个方面：标准成本与Bom层次结构、实际作业价格的确定、实际成本的实现方式，并对成本运行中的差异进行系统分析。在分析案例的基础上，对SAP的成本管理体系与传统的成本管理体系进行了对比分析；总结了SAP成本管理体系在实际应用过程中的经验和不足之处，并针对案例公司的实际问题提出了改善的意见和建议。 | |
| 英文摘要： | The external environment of manufacturing has deeply changed in china. Development of enterprises is under pressure of resources and environments. Salary and material cost is soaring. How to make cost down and win in furious competition are big issues in front of management of company. SAP is most popular ERP in china. SAP is not only information system, but also a tool for management decision. Cost management function in SAP is called controller module. It contains advanced cost accounting such as Standard cost & ABC, and profit and variance report system. SAP system has many advantages over traditional cost management. SAP has been used in more than 80% of Fortune 500 companies, but it is still unknown for most companies in china. I have tried to make a research on cost management and cost accounting application in SAP system and then give some valuable advises for some domestic companies in my paper. My study object is KHV Company. Based on the case, I analyzed features of the industry and cost component. I make a research on SAP costing, including standard cost, BOM structure, calculation about actual activity price and operation of actual cost, variance analysis. At last, compared with traditional costing management, I summarized some special experiences and shortage in actual application of costing in SAP, and find out some reasonable suggestions for improvement in KHV company. | |
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