ERP环境下企业物流成本控制问题研究
毕业论文关键字 ERP 物流成本控制 作业成本法
JIT TOCAbstract Abstract Abstract Abstract
With the development of management theory and information technology, moreandMore enterprises realize that ERP is a useful tool in management. ERP wasimported from the west, the application effect was not ideal, especiallyof cost management. It is necessary to transform current operationalmechanism adjusting to all these transformation and ERP. Therefore, thestudy of the model of logistic cost management in ERP has very far-reachingsignificance in terms of both theory and practice.Under such environment, enterprises implement the ERP system to promotethe level of management of logistic cost. In certain degree, they haveachieved the goal. But, they have not realized the ERP system really. Someenterprises only treat ERP system as computer processing tool. So, thestarting point of this paper is to research how to promote the level ofmanagement of logistic cost in ERP.Author study intrinsic connection between ERP and logistic cost managementfirst, analysis the function of ERP promote the management of logistic;ERP analysis the possibility to promote the accounting system, managementand the control system of logistic cost. Then introduce the logistic costaccounting system and the control system of logistic cost base on ABC: unionERP and the advance thought of logistic cost to promote the level ofmanagement of logistic cost.
Key words ERP management of logistic cost ABC JIT TOC
1 绪论 . 2
1.1 研究背景及意义 . 2
1. 2 物流成本的相关理论 .. 2
1. 3 本文主要研究内容 4
2 物流成本 .. 6
2.1 物流成本的概念和构成 . 6
2.2 国内外 物流成本 研究 回顾 7
2 . 2.1 国外对物流成本研究回顾 7
2 . 2.2 国内对物流成本研究回顾 8
2 .3 物流成本的影响因素 .. 9
3 ERP 系统的概念及其环境下物流成本的基本特征 .. 11
3.1 ERP 系统的概念 1 1
3.2 ERP 环境下物流成本的基本特征 .. 1 1
4 ERP 环境下物流成本核算的研究 1 4
4.1 现行物流成本核算体系及其局限性 1 4
4.2 ERP 环境下作业成本法在物流成本核算中的应用 . 1 4
4 . 2.1 作业成本法概念及发展现状 1 4
4 . 2.2 ERP 环境下选择作业成本法核算物流成本的动因分析 .. 1 5
4 . 2.3 ERP 环境下作业成本法核算物流成本实施方法 .. 1 6
4. 3 ERP 环境下基于作业成本法的物流成本核算案例分析 .. 1 7
5 ERP 环境下物流成本管理内容 . 2 0