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论文编号：	7211
作者编号：	2220110367
上传时间：	2015/6/2 11:33:33
中文题目：	基于SAP系统的新成本管理模式研究——以J公司为例
英文题目：	The Research of a New Cost Management Mode based on SAP System——With a Case Study of J Company
指导老师：	周晓苏
中文关键字：	SAP；成本管理；新模式
英文关键字：	SAP；Cost Management；New Mode
中文摘要：	随着企业间竞争的加剧，各企业也日益重视产品成本的降低。目前市场经营环境使得间接费用占比越来越大，并且日趋复杂，“数量基础成本计算法”的成本核算方法会使计算成本数据与真实成本数据相离。目前流行的成本管理方法其管理范围相对较窄，没有站在整个企业供应链的高度对成本进行管理，相应地降低了风险应对能力。当今世界使用率最高的ERP系统当属SAP系统，是本文以J公司现有的SAP系统作为数据支撑处理平台，对制造业新成本管理模式进行研究，以作业为中心，并引入标准成本理念，将成本差异分析细化到作业环节，识别并消除非增值作业，釆取措施提高增值作业效率，基于标准作业成本的差异分析对内部流程进行改造，以此来达到企业成本精细化管理的目的。为了对新成本管理模式进行实际适应研究，本文以J钢铁公司不锈钢炼钢厂为例，对其构建基于现有SAP系统的标准作业成本管理体系。首先，在新成本管理模式构建之前，先对不锈钢炼钢厂的工艺流程涉及的作业进行了疏理，先将其划分为细项作业，再根据性质将生产活动划分为几个大作业中心；其次，将成本控制划分两个部分，一是在生产工艺流程与产品设计时的控制，二是在具体生产制造过程中的控制。本文的研究工作是从6个方面展开，分别为成本预测、决策、核算、控制、分析和考核，核算与控制环节需要我们重点研究。通过本文的研究，我们可以看出新的基于SAP系统的成本管理模式在汲取了现有各种成本管理方法的精华后，最终达到了精细化企业成本管理模式的目的。
英文摘要：	With the increasingly fierce competition among enterprises, all the enterprises begin to pay more attention to dropping product costs. At present, marketing environment are taking a larger and more complex proportion in indirect costs. Cost accounting method based on quantity separates the calculated cost data from the real cost data. For the relatively narrow management scope, the current popular cost management method cannot exert its function from the whole enterprise supply chain, which reduces risk response capacity. SAP system is a kind of ERP system with the highest using rate in the world. The thesis, with the existent SAP system in J Company as data support processing platform, has made an analysis on the new cost management mode in manufacturing industry. Centered on activities, it has introduced standard cost concept and made detailed cost variance analysis in each link of activities to identify and eliminate non value-added activity. Furthermore, some measures have also been taken to improve value-added activity efficiency and modify inside procedure based on the differential analysis standard avidity cost, in order to achieve corporate delicacy management over cost. To make the research on the applicability of the new cost management mode, the thesis has taken an example of the stainless steel plant of J Iron and Steel Company and built a standard activity cost management system on the basis of the current SAP system. First, before building the new cost management mode, it sorted out the activities related to the technological process of the plant. It divided them into subitem and classified production activities into several large activity centers according to their nature. Then, it divided cost control into two parts—the control over technological process and product design, and the control over the specific production and manufacturing process. The research is carried out from 6 aspects: cost prediction, decision-making, calculation, control, analysis and evaluation, among the sections of calculation and control deserve our focused research. From the above research, we can draw such conclusion as the new cost management mode based on SAP system has finally achieved the goal of corporate cost delicacy management, after absorbing the advantages of various cost management methods.
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