ERP在制造企业成本控制中的作用浅析

ERP在制造企业成本控制中的作用浅析
 
摘要：中国，是1个制造大国。任何制造业的经营生产活动都是围绕其产品开展的，制造业的信息系统也不例外。目前，我国大多数企业，特别是制造行业企业成本控制仍停留在粗放状态。应用ERP实现精确数据信息、提高快速分析能力、优化流程，是扩大企业利润空间，提升企业竞争力的有效途径。本文从ERP和成本控制的特征入手，阐述了ERP环境下的成本控制体系和程序，分析了ERP与成本控制之间的内在联系与互补性，构建了以精确的数据信息为基础，健全的ERP系统功能模块与强有力的成本控制活动相衔接，实现作业成本控制的新型成本管理模式，实现产品的最优成本构成，提高制造企业的市场敏锐度和内部执行力，增强我国制造企业的全球竞争力。

关键词：ERP；精准数据；快速分析；成本控制
 
Analyzing ERP’s Function In Cost Commanding of Manufacturing Corporation
 
Abstract: China,is a great country in manufacturing industry.Any activity of manufacturing industry management all revolves its products, the manufacturing industry information system is not exceptional. At present, our country majority enterprises, specially made the profession enterprise cost control still to pause in the extensive condition ,using the ERP system realization precise information, sharpened the celerity analysis ability, the optimized flow, was expands the enterprise profit space,the promotion enterprise competitive power effective way. This article embarked from the cost control angle,elaborated under the ERP environment cost control system and the procedure, has analyzed ERP and between the cost control inner link and the complementarily, has constructed take the precise data message as the foundation, the perfect ERP system function module and powerful cost control links up, realization cost of operation control new cost management pattern.

Keywords: ERP; Exactly Data; Celerity Analysis ; Cost Commanding

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