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Standard Activity-based Cost in ERP Cost Management of the Applicatoion Research

Author: YangZuo
Tutor: MaGuangQi
School: Shaanxi University of Science and Technology
Course: Accounting
Keywords: standard activity-based cost ERP water supply enterprise costmanagement
CLC: F275.3
Type: Master's thesis
Year: 2012
Downloads: 588
Quote: 0
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Abstract


The cost management is always an important problem for enterprises, andenterprise’s management status and performance due to the cost is high or low.Along with the economic system reform, the market competition is more andmore intense, so that enterprises only reduce the cost and increase the profit toimprove the economic benefit and increase the competition to steadydevelopment. Therefore, the enterprise managers have started using modern costmanagement method to predicting and accounting the cost in order to make surethe cost management nicety and effectiveness.The Standard Activity-based Cost as a new type of cost management systemcombined with Standard Cost and Activity-based Cost’s advantage. StandardCost applying in Activity-based Cost will take the product as the center of thetraditional cost control method transiting to the work as the guidancemanagement method along with improving the account and management costdeeply. ERP fuses JIT, OPT, AM, total quality management and other advancedmanagement concept, put forward a kind of management information system.ERP and Standard Activity-based Cost as a hot topic will improve enterprise costmanagement and support enterprise management decision.Along with our country system reform is constant improvement; the watersupply enterprises as a public and the manufacturing of the mixture enterprise inChina, the government have already brought competition mechanism into watersupply enterprises. How to reduce the production cost and enhance thecompetitiveness of enterprises have become the key to the development of watersupply enterprises. Based on those backgrounds, the paper will bring in the newcost management methods of ERP cost management into the water supplyenterprise to exploratory research.This paper mainly researches the constructing of Standard Activity-Basedcost management. Firstly, in standard Activity-Based cost management construction, and based on the current situation of the development of watersupply enterprises, by constructing water supply enterprise financial systemaccounting process(cost types, vouchers, cost account design), accounting theStandard Activity-based cost (business process, operation center plotting, costadmeasuring, resources motivation and homework motivation) and organizationand management system, and expound the water supply enterprise StandardActivity-based cost management, and provide the theory framework for thewater supply enterprise using Standard Activity-Based cost. Secondly, inStandard Activity-based cost management, by instituting the standard cost,distributing expenses and cost analysis, the system will help the water supplyenterprise to operating Standard Activity-based cost management. Finally,through the case analysis, combined with Standard Activity-based costmanagement system and through the real data contrast, the system will providedata support to improving the water supply enterprise’s work accounting, workanalysis, and make guidance to enhancing production process, reducing the costand competitiveness of enterprises.At present, the water supply enterprises are hardly using StandardActivity-based Cost. This paper references predecessor’s research about theStandard Activity-based Cost, and brings in Standard Activity-based Cost into thewater supply enterprises for demonstration research, and provides data support toreduce the cost and increase the competitive power.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management > Enterprise Cost Management
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