基于作业成本思想的ERP成本核算流程设计研究-会计学专业论文.docxVIP

重痰大学硕士学位论文 重痰大学硕士学位论文 荚文攘要 Abstract Enterprise resources planning and activity-based costing both are the new type thoughts of management which popular throughout the world now。this article studies the merging base between activity-based costing and enterprise fe§洙勰馏 planning first，which is that both have the same cost object、the same thought of cost management and the sallle management purpose，and analyzes the differences from two from cost management category,brings up that the enterprise resources plarming mixing 弼墩the activity-based costing management thought will bring four of advantages to enterprise，first is expanding the cost managing scope of ERP system，second is promoting the valid cost control，third iS increasing the ERP system cost decision function,four is convenient for business to pursue activity-based management more avmlably，and reduce costs continuously． Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module,mostly including first is establishing the relationship between cost driver and product、 cost、eXpeTlses； second is designing appmpriate accounting evidence；the third is establishing ABC accounting process in financial system．And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design,we(1)divide activity center according to process means、p∞ce辅object、process craft and concentration degrees ofgeography position，(2)revise production craft flow detailed list,(3)compile resource requirements planning,(4)compile activity input／output control statement。 This text focuses On applying ABC thought to make research of and design ERP system‘S cost accounting and controlling flow Oil design stage、purchase stage、 production stage and sale stage,primarily including that we：(1)on design stage,imitate and optimize activity-based cost,as w