甲骨文ERP的制造业成本管理研究硕士学位.doc

基于甲骨文EBS的制造业成本管理研究 摘要 随着经济全球化进程的推进，中国制造业企业面临着越来越激烈的竞争。传统的生产成本模式单一的管理方法不能实现信息的集成与共享，不能为企业的经营决策提供及时、可靠的成本信息，因此已经不能适应现在制造业的发展需要。 在欧美，ERP管理系统已被广泛应用。ERP管理系统以现代管理思想为核心，信息技术为载体，是一项将财务、分销、制造和其他业务功能完美结合的工具，为企业集成化管理奠定了应用基础。 本文首先介绍了我国制造业的成本危机和研究课题的意义，然后回顾了成本管理理论和ERP系统定义、发展和成本管理的基本概念。之后，论述了ERP成本管理系统的基本原理和核算方法，并分析了相对传统成本，ERP成本管理的特点和优势。随后本文以制造业背景，研究了某冰箱制造企业成本管理系统，系统分析了制造业生产成本管理业务流程，使我们看到ERP成本管理模式的运用对企业成本管理进行了有效的改进，同时提出ERP成本管理存在的一些不足。本文主要实施软件是ORACLE ERP，希望也可以对其他制造业成本管理项目的实施提供一定的借鉴意义。 关键词： 制造业，成本管理，ERP成本管理Abstract With the advancement of the process of economic globalization, Chinas manufacturing enterprises are facing increasingly fierce competition. Traditional single mode of production cost management methods cannot achieve the integration and sharing of information, and cannot provide timely and reliable cost information for enterprise business decision-making, so it has been unable to meet the development needs of the manufacturing industry. ERP management system has been widely used in Europe and the United States. ERP management system as the core of modern management thinking, information technology as a carrier, combining financial, distribution, manufacturing and other business functions as the perfect tools, and the application of foundation is laid for the integrated management of the enterprise. This paper first introduces China’s manufacturing cost crisis and the significance of the research topic, and then reviews the basic concepts of the theory of cost management and ERP systems definition, development and cost management. And then also discusses the basic principles of the system of ERP cost management and accounting methods, analyses relatively traditional cost, features and advantages of ERP cost management. Followed by manufacturing background, research a refrigerator manufacturing enterprise cost management system, system analysis manufacturing cost management business processes, so that we see the use of ERP cost managem