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EPR情景下生物制品行业成本管理研究

发布时间:2019-01-05 17:38  文章来源:笔耕文化传播
【摘要】:我国生物制品行业的成本核算有其特殊性。在投入、风险、收益和技术密集等诸多方面都比其他制造业水平高。由于生产使用的原辅料的特殊性和国家GMP管理要求,对原材料的批号、存放、状态、收发等信息库存管理要求十分严格,必须进行全过程的追踪,如果在手工下完成基本上是达不到的。对于生物制品制造企业的成本核算,最低的核算单位要求是“车间”,还可以进一步精细化到“批次”和“工序”。因此,要想强化成本核算和成本控制,必须能够将成本项目细化,但是在传统手工核算的模式下很难实现,所以只有借助信息化管理工具,比如ERP软件,并根据自身企业独特的生产核算来开发相应的程序模块,从而达到精细核算的目的。2012年作为生物制品行业的领军企业Z公司引进了目前全球应用最为广泛的ERP系统一SAP系统,根据行业自身的特征,量身定制了ERP系统并成功上线使用。本文从Z公司原有成本管理模式出发,深入分析ERP系统在Z公司的应用效果,借助于ERP系统,成本核算管理上升为标准成本法,在战略成本管理的引导下,在间接费用的分配过程中,融入了作业成本法,取得了显著的成效,构建了全面成本管理体系。并进一步研究了如何通过实施全面成本管理来提高企业的市场竞争能力,实现了成本控制模式的转变,由原先的事后核算和被动接受转化为事前编制计划预算、从生产开始实施控制、生产过程中发现偏差及时更正,为企业经营者提供更加及时和准确的成本信息,帮助企业实现战略目标和管理目标。
[Abstract]:The cost accounting of biological products industry in China has its particularity. The level of inputs, risks, earnings, and technology is higher than other manufacturing levels. Due to the particularity of raw and auxiliary materials used in production and the national GMP management requirements, the inventory management requirements for the batch number, storage, status, sending and receiving of raw materials are very strict, so it is necessary to track the whole process. It is basically impossible to do it by hand. For the cost accounting of biological products manufacturing enterprises, the lowest accounting unit is "workshop" and can be further refined to "batch" and "process". Therefore, in order to strengthen cost accounting and cost control, we must be able to refine the cost items, but in the traditional manual accounting model is very difficult to achieve, so only with the help of information management tools, such as ERP software, According to their own unique production accounting to develop the corresponding program modules, so as to achieve the purpose of fine accounting. 2012 as a leading biological products industry company Z introduced the world's most widely used ERP system-SAP system, According to the industry's own characteristics, customized ERP system and successful online use. Starting from the original cost management mode of Z Company, this paper deeply analyzes the application effect of ERP system in Z Company. With the help of ERP system, cost accounting management is raised to standard cost method, and under the guidance of strategic cost management, In the process of indirect cost allocation, activity-based costing method is incorporated, and the overall cost management system is constructed. Furthermore, it studies how to improve the market competition ability of enterprises by implementing total cost management, and realize the transformation of cost control mode, from the original post accounting and passive acceptance to the preparation of planning budget in advance. From the beginning of production control, the deviation is corrected in time, which provides more timely and accurate cost information for enterprise managers, and helps enterprises to achieve strategic objectives and management objectives.
【学位授予单位】:首都经济贸易大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F275.3;F426.72

【引证文献】

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