《ERP环境下的现代企业成本管理》.docVIP

河 南 工 业 职 业 技 术 学 院 Henan Polytechnic Institute 毕业设计（论文） 题 目: ERP环境下的现代企业成本管理 专 业：XXXXXXX 姓 名：XXXXX 学 号：XXXXXXXXX 指导教师：XXXX 年 　月 　 日 摘 要 中文摘要： 随着中国加入WTO，国内市场竞争会加剧，企业面临着新的机遇和挑战，为此企业必须实施信息化发展战略。ERP系统既是企业信息化管理最先进的手段之一，它实现了对企业整个供应链的管理。ERP 又是一种基于计算机信息技术的现代企业管理模式，在提高企业管理水平和竞争实力等方面起着重要的作用，但目前我国成功实施ERP 的企业还很少。我国ERP环境下企业成本管理现状更是不容乐观。本文通过对企业成本管理模式的发展和评价进行探讨，在分析我国企业实施ERP现状的基础上，从企业客观和主观两方面入手，讨论了我国企业在实施ERP过程中存在的主要问题，提出了我国的国情决定了我国企业不能全盘套用西方现代企业的先进成本管理方法，必须建立适合我国国情的新的成本管理模式。 关键词：ERP 成本管理模式 标准成本 作业成本 成本企划 Chinese Abstract: with Chinas accession to the WTO, domestic market competition aggravate, the enterprise is facing new opportunity and challenge, the enterprise must carry out informatization development strategy. The ERP system is not only the most advanced enterprise information management is one of the means, it has realized to the enterprise supply chain management. ERP is a computer based information technology and modern enterprise management mode, to improve the enterprise management level and the competition strength plays an important role, but the present our country the successful implementation of ERP is few enterprise. Chinas ERP environment of enterprise cost management present situation is not optimistic. This article through to the enterprise cost management model development and evaluation, in analyzes our country enterprise to implement ERP on the foundation of the current situation, from the corporate objective and subjective two respects proceed with, discussed our country enterprise in the implementation of ERP in the process of the main problems, put forward our country national condition decided our country enterprise cannot indiscriminately the western modern enterprise of advanced cost management method suitable for national conditions of our country, must establish the new mode of cost management. Key words: ERP cost management mode standard cost cost cost planning  目 录 摘 要 I ABSTRACT II 绪 论 1 一、ERP环境下现代企业成本管理概述 2 1.1 ERP的含