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论文编号：	3501
作者编号：	2220090730
上传时间：	2011/6/16 15:07:53
中文题目：	基于ERP系统的我国饮料企业成本管理研究——以KL企业为例
英文题目：	Research on Cost Management of Beverage Corporations Based on ERP：Take KL Company as the Case
指导老师：	李莉
中文关键字：	成本管理；企业资源计划；饮料企业；
英文关键字：	Cost Management；ERP；Beverage EntERPrise；
中文摘要：	电子信息技术的不断发展，带动了企业信息集成管理系统的发展，直接影响到了企业管理模式的改变。在新环境下，企业需要不断引进国外的先进科学技术，学习当前先进的管理理念，结合自身行业及企业的特点，完善本企业的成本管理系统，来保证在激烈的市场竞争中能够生存并发展下来。 本文以我国饮料企业成本管理中遇到的瓶颈问题为切入点，对ERP系统在我国企业中的应用研究进行分析，是与其他成本管理类型的研究分析文章所不同的创新点。 文章首先介绍了我国现代企业成本管理理念的演化与进展，并对相关理论知识进行回顾。其中详细阐述了作业成本法及标准成本法的核心管理理念。然后介绍了ERP系统目前在国际、国内的发展现状及其主要功能等情况。在这些理论及现有技术的基础之上，分析我国饮料企业成本管理中遇到的问题，并对问题进行成因进行剖析，研究解决的方案。初步提出了基于ERP系统的标准作业成本管理方案，该方案的核心思想为结合作业成本法与标准成本法两者的优点，即保留作业成本法中成本动因、作业动因的思想精华与标准成本法的实际应用价值，建立一种新型的成本管理方法。对该新型成本管理方法所进行的探讨与研究，在企业实际经营管理活动中具有实践意义。 最后，本文结合KL企业的真实案例，研究我国饮料企业为何及如何运用ERP系统的成本管理模块构建成本管理平台，进行企业获利能力分析、标准成本及差异分析和全面预算等。并结合实际工作,分析在制造企业中使用标准成本法和作业成本法相结合的模式，所计算的成本数据的真实性，进行详细的研究与探讨,了解如何利用ERP系统强大的集成功能,将成本差异层层分解,从而把成本分析控制与部门业绩考核更加完美的进行结合,分析结果与后续改进进行结合,改变过去企业成本分析落不到实处的尴尬。 实践证明,基于ERP的标准作业成本法在我国制造业企业中,提高了企业成本数据的信息质量和核算的准确性,财务人员将使用更少的工时更精准的完成成本控制工作,为企业的经营决策提供更加准确可靠的数据支持,通过优化管理创造更多的价值。
英文摘要：	The development of electronics and information technology leads to the further development of the entERPrise integrated information management system, which directly affects the mode of the entERPrise management. To survive and develop in the fierce competition in this new environment, the entERPrise needs to continuously introduce foreign advanced science and technology, adopt the advanced concept of management, and improve the cost management system according to its own characteristics, The contribution of this paper is that the author analyses the use of the ERP system in Chinese entERPrises starting from the bottleneck problem of the cost management of Chinese beverage entERPrises. The paper firstly reviews the history and the development of the entERPrise cost management concept and the related theories, including the detailed core management theories of Activity Based Costing(ABC) method and Standard Costing(SC) method. Then the paper introduces the current development and the main functions of the ERP system in domestic and in international aspects. Based on these theories and technologies, the paper addresses the problems in the cost management in Chinese beverage entERPrises, elaborates the causes of the problem and studies the possible solutions. The paper proposes the ABC management method based on the ERP system. As a new cost management method, it has the merits of both ABC and SC methods, since it not only contains the cost driver and activity driver in the ABC method, but also has the empirical value in the SC method. The study of this new cost management method is important in the entERPrise actual operation and management activities. Finally, citing the case of Tianjin KL Beverage Company, the paper studies why and how to set up the cost management system based on the ERP system to analyze the profitability, the variance of standard costing, and overall budgeting, etc. Combined with practical activities, the paper discusses the method of combing the ABC and SC methods to verify the cost data. After the detailed research and discussion, we can learn how to use the powerful integrated function of ERP system to decompose the variance of the cost, for a perfect combination of the cost analysis and control with the department performance evaluation. This could radically change the embarrassing situation of the entERPrise cost analysis in the past. The empirical results show that the new ABC method based on the ERP system improves the quality of the entERPrise cost data and the accuracy of the accounting. The new method also allows accounting analysts spend less time to complete more accurate cost control work, provides more accurate and reliable data to the managers and makes more profit through improved management.
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