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成本信息在当今激烈的竞争环境中对企业至为关键。对于纵向一体化制造企业而言,管理会计报告系统需要扩展至整个价值链,而结合ERP的纵向一体化系统的开发,根据整个产业价值链的各个环节成本结构特征,采用不同成本核算方法,并运用计算机信息化进行整合,大大提高了企业成本管理的信息化与集成化水平。本文以DY纺织集团为典型案例,深入分析了该集团现有系统在成本信息的集成性、准确性及相关性等方面存在的主要问题及其成因,并借鉴Oracle成本信息系统,根据纺织企业整个纵向产业价值链各个环节的成本结构特征,提出了信息集成的改进措施,进一步自主开发出适合该企业的新的管理会计报告系统,以提高企业的成本管理现代化水平,为同类及相关行业的纵向一体化下企业管理会计报告系统的设计提供了优化思路。
Cost information is critical to business in today’s competitive environment. For vertically integrated manufacturing enterprises, the management accounting reporting system needs to be extended to the entire value chain. The development of a vertically integrated system integrating with ERP adopts different cost accounting methods according to the cost structure features of all links in the entire industrial value chain. The use of computer information integration, which greatly increased the cost of enterprise information management and integration level. In this paper, DY Textile Group as a typical case, in-depth analysis of the Group’s existing systems in the cost of information integration, accuracy and relevance of the main problems and their causes, and learn from the Oracle cost information system, according to the entire textile industry The vertical structure of the industry value chain cost structure features, put forward the measures to improve the integration of information, and further independent development of a new management accounting report system for the enterprise in order to improve the level of modernization of cost management for similar and related industries vertical Under the integration of enterprise management accounting report system design provides an optimization idea.