随着全球经济与科技的快速发展,企业竞争日益加剧,为了在激烈的市场竞争中保

持竞争力,越来越多的企业将成本管理作为公司重要的管理目标。传统的成本管理由于

信息的滞后性,远远无法满足现代企业管理的需要,唯有借助信息化手段实现成本信息

化管理才能为企业决策提供更加及时、准确、全面的信息数据。

电子制造行业作为技术更新非常快速的行业,价格竞争异常激烈,要保证合理的利

润,成本控制尤为重要。然而,很多电子制造企业目前仍然没有实施成本信息化,有的

尽管实施了,但是存在诸多问题。G公司作为一家具有代表性的电子制造企业也面临着

这样的问题。本文将首先对成本信息化管理理论进行阐述与分析,其次,对G公司成本

信息化管理现状进行阐述,分析目前问题存在的原因,再次,根据分析的结果以及成本

信息化理论,提出具体的成本信息化管理改进策略和实施策略。最后,对全文进行简要

总结,并指出不足之处。

关键词:企业资源计划;成本管理;信息化

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华东理工大学硕士学位论文

Research on G Company's Cost Computerization Management

Abstract

With the rapid growth of economy and technology, the enterprise competition is

intensified. More and more companies set cost management as the one of the most

important company goals. The tranditional cost management cannot meet enterprise

management requirement due to the time lag of providing information, the only way is to

leverage ERP system to computerize cost management, which will enable to provide timely,

accurate and complete cost information for company decision making.

As a industry with fast growth of technology, the industry of enectron has fierce

competition, for which cost management is more important to make sure the reasonable profit.

However, a lot of electron companies have not cost computerization implemented, some have

much more problems on it even though cost computerization has been applied. As a

representative of electron industry, G Company has the problems as well. This research will

firstly illustrate theories of cost computerization management. Secondly, the existing cost

problems in G Company will be described and analyzed. Thirdly, based on the analysis result

and theories of cost computerization, the cost computerization strategies to improve cost

management efficiency will be proposed. Finally, the whole of the research will be

summarized, and the deficiency will be pointed out

Keywords: ERP; Cost management; Computerization