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ERP系统的广泛实施以及应用已经成为当今我国企业管理信息化的核心部分,但是放眼我国的主要企业,能够有效的实施ERP系统的占少数,特别是在成本核算方面尤其明显。本文从ERP实施的环境,主要是在成本会计模块流程方面,对其模式的优劣势和实施过后产生的不利影响进行深刻的分析,浅析ERP环境下的企业成本管控体系,尽量可以避免不利因素,深化企业成本管控体系得以加强的对策,可以在我国日后企业在实施ERP成本模块提出一些有效的建议。
The extensive implementation and application of ERP system has become the core part of enterprise management informationization in our country at present. However, it is especially obvious that the major enterprises in our country can effectively implement ERP system, especially in cost accounting. This article from the ERP implementation environment, mainly in the cost accounting module process, the advantages and disadvantages of its model and the adverse effects of the implementation of a profound analysis of ERP environment under the enterprise cost control system, as far as possible to avoid unfavorable factors , To deepen the enterprise cost control system to be strengthened countermeasures, enterprises in our country in the implementation of ERP cost module put forward some effective suggestions.