The hottest ERP standard cost system and modern en

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ERP standard cost system and modern enterprise cost management

cost management should establish a modern cost management system with enterprises as the main body, market price as the basis, manufacturing cost method as the content, low cost and high efficiency as the goal, and comprehensive cost management as the core. Through the study of cost management mode, on the one hand, it promotes the further development of cost management; On the other hand, it is also conducive to the coordination of various reform measures of the enterprise, moving forward in unison, and promoting the development of various professional management of the enterprise in the direction of science and technology

modern enterprise system is characterized by clear property rights, clear rights and responsibilities, separation of government and enterprises, and scientific management. Financial management is an important part of modern enterprise management, which penetrates into all fields and links of enterprises. In order to achieve the goal of improving economic benefits of enterprises, we must strengthen cost management

I. enterprise cost management method

1. Value chain analysis

value chain is a method used to describe the relationship between activities and product value in the process of research, development, design, production and sales of products. For example, inventory only plays a preventive role in enterprise production activities, and its existence cannot increase the value of enterprise products, so we should try to reduce this kind of activity cost. The transmission of semi-finished products in the production department of the enterprise can not increase the value of the enterprise products. The scientific method of network planning should be used to reasonably layout the production workshops of the enterprise, so as to reduce the transmission of semi-finished products and minimize the transmission cost. In the process of product value formation, enterprises must strictly distinguish between value-added activities and value-added activities, and should try to reduce value-added activities so as to reduce production costs

2. Zero inventory and just in time production

because inventory management is a value-added operation, many enterprises pursue zero inventory at present. However, zero inventory brings great risks to enterprise product production. Once the supplier defaults, it can produce peek monofilament and delay the supply or the supplied materials have quality problems. At this time, the losses to the enterprise can not be ignored. Therefore, the premise of zero inventory is that there must be suppliers and customers with good cooperative relations. Related to this is the just in time production method - JIT. Under the guidance of this production concept, enterprises only produce on time when they receive orders, and all kinds of production parts on the production line are produced when the next production step is needed. This production method requires enterprises not only to obtain all kinds of orders and develop and design products in a timely and orderly manner, but also to have high quality and high standard of various parts, and the skill proficiency of production workers should also be very high. Because once a production link goes wrong, the whole production process will stop. Therefore, in this mode of production, enterprises should also have the ability to respond quickly and flexibly. In case of failure or waste products, they should deal with them in time

Activity based costing is a cost calculation method based on activity-based management, which calculates the production cost of products through the analysis of activity-based cost drivers, and provides more relevant and relatively accurate cost information for enterprise activity-based management. Operation is an aggregation of raw materials, technologies, methods and environment consumed by enterprises to provide a certain amount of products or services. It is a standardized method and technology that has nothing to do with the uniqueness of finished products and is repeatedly implemented. Every time an enterprise completes an operation, it consumes certain resources, and the output of the operation forms a certain value, which is transferred to the next operation, and then transferred gradually until the product is finally provided to customers outside the enterprise. Therefore, the production process of an enterprise is the process that activities consume resources and products consume activities, and it is also the process of value formation. However, not all activities are value-added activities. The goal of ABC management is to eliminate non value-added activities to the greatest extent, improve the operation efficiency of value-added activities as much as possible, reduce resource consumption, and finally reduce costs

4. Total quality management

total quality management is considered to be one of the most important cost management research topics at the end of last century. Its core is that products should fully meet the needs of customers. At present, a major management concept in the western manufacturing industry is "quality is free", that is to say, the income of high-quality products is much greater than that of products with quality problems, because products with quality problems, such as repair, sales return, etc., have to pay extra costs and significantly reduce income. Its connotation is that "it is the duty of enterprises to provide customers with products with zero quality defects". In dealing with quality problems, the traditional cost-benefit analysis must be combined with the long-term interests of the nut tightening enterprise. The pursuit of products with zero defects in quality is the goal that the enterprise has to achieve at all costs, because inferior products or unqualified products mean that the enterprise will lose customers and market share under the current buyer's market conditions, and the final result can be imagined. The starting point of total quality management is to design products according to customers' needs, and its end point is to ensure that such products satisfy customers

quality refers to consumers' satisfaction with products or services. Of course, the pursuit of quality has to pay costs. Quality costs generally include prevention costs, inspection costs, internal defect costs and external defect costs. They are the expenses paid by enterprises to ensure that products reach the specified quality level. Many successful large companies in the world, such as Ford Motor Company in the United States, British communications company in the United Kingdom, Fuji and Toyota in Japan, regard total quality management as the most important factor for their great success in the 1990s

2. Modern cost management concept

1. The reform of cost management thought

the traditional accounting cost management mode only calculates the financial cost, excluding the revision method of material testing machine; Correction method of tension machine; The revision method of tensile testing machine calculates the management cost; Only pay attention to the afterwards accounting, not to the advance prediction and decision-making; Only manual operation is adopted, without considering advanced management means; It is difficult to meet the requirements of the development of the socialist market economy by relying only on the financial department of the enterprise and not paying attention to the enthusiasm of the majority of employees. This requires innovation in the concept of cost management, and new concepts such as competition concept, benefit concept, management concept, legal concept and development concept should be established

2. Rationalization of cost management organization

this is the guarantee of modern management. Without organizational guarantee, it is difficult for enterprises to organize their existing human, material and financial resources well, and it is impossible to maximize the overall benefits. The organization of cost management requires the implementation of the principle of unified leadership and hierarchical management, and the establishment of cost management system to ensure the smooth realization of the target cost. At the same time, according to the function of cost management, we should establish a scientific cost index system, cost accounting system, cost decision-making system, cost control system and cost assessment system

3. Scientific cost management methods

we should summarize the good experience of cost management in China, introduce foreign modern cost management methods, integrate with each other, develop and improve. It mainly includes target cost management, cost management, in plant economic accounting, cost volume profit analysis, value engineering, cost-benefit analysis, cost prediction, cost decision-making, cost control, team cost management, activity-based cost management and other methods

4. Electronization of cost management means

in cost management, the application of computers can not only replace some heavy transactional labor, but also accelerate information processing, facilitate the establishment of cost management information system, and enable managers to make correct decisions in time. At the same time, we should also promote the application of advanced detection means and display monitoring devices, strengthen the control of material consumption and flow direction, and create conditions for cost control and calculation

5. Professionalization of cost management talents

we should cultivate a professional cadre team that can meet the needs of modernization of cost management. Only in this way can we promote the continuous progress of cost management and ensure the early realization of cost modernization

III. ERP standard cost management

under the traditional manual management mode, the cost control of enterprises is affected by many factors, and it is often difficult and impossible to achieve the optimal control of all links. Modern cost management needs a comprehensive integrated system that can plan, monitor and manage all kinds of costs in an enterprise in a coordinated way, so as to help the business activities of the enterprise operate market-oriented. As the internal management platform of modern enterprises, ERP not only provides a full set of logistics solutions, monitors and optimizes the whole production process of enterprises, but also provides powerful control and rich analysis functions for the field of enterprise fund management. The implementation of ERP standard cost system in enterprises can optimize the cost control process and reduce a lot of cumbersome daily accounting and verification work

1. It is conducive to enhance the cost awareness of employees

the establishment of the standard cost system requires the participation of grass-roots managers to formulate the standard cost in a scientific way, and take this as the goal of employees' efforts and the yardstick of performance evaluation, so as to promote the majority of employees to care about cost accounting, enhance the cost awareness, and play a positive role in achieving the predetermined cost control goals

2. It is conducive to cost control

erp standard cost system stipulates quantitative limits for various resource consumption and various expenses through the cost standards formulated in advance, which can limit the occurrence of various consumption and expenses in advance; In the process of cost formation, control expenditure according to the cost standard, show saving or waste at any time, and find out the consumption exceeding the cost standard in time, which is conducive to the enterprise to quickly formulate improvement measures and correct deviations, so as to achieve the purpose of reducing costs; After the product cost is formed, by comparing the actual cost with the standard cost, the enterprise can conduct regular analysis and assessment, summarize experience in time, and point out ways to reduce costs in the future

3. It is conducive to simplifying accounting work

in the ERP standard cost system, in-process products, finished products and sales costs are priced at standard costs, and cost differences are recorded at the same time, which can greatly reduce the workload of final cost calculation and simplify daily accounting processing. At the same time, using ERP cost management, after taking out relevant cost data or manually entering data through the inventory system, payroll system, fixed assets system, etc., the system can automatically calculate the cost, generate finished product cost reports, WIP cost reports, cost variance analysis reports and other reports, and ensure the uniqueness of various data sources and the correctness of the cross check relationship between the data, Thus, the heavy workload of manual report making is avoided

4. It is conducive to price decision

the standard of products. 4. The solid core cylinder ensures the stable quasi cost of the workpiece, which is an important basis for enterprises to make price decisions and bid negotiations. This is because the standard cost provides timely and consistent cost information. It can eliminate the impact of inefficiency or waste and accidental factors on the cost in the process of operation and management, so as to avoid price fluctuations caused by the fluctuation of actual costs. As the basis of pricing, the standard cost can better meet the requirements of the market for the timeliness of pricing than the actual cost obtained after the end of the accounting period

IV. summary

in short, the driving force and ultimate goal of enterprise survival is to make profits, that is, to make profits, we must

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