大连理工大学专业学位硕士学位论文
摘
要
随着数字化管理技术的日渐成熟，数字化转型已成为提升制造业竞争力的重要途径，
信息技术与成本管控相结合的重要途径之一就是实施企业资源计划 (Enterprise
Resource Planning,ERP)，其降低成本的作用是传统方法所无法比拟的。基于 ERP系统
成本控制的优势在于有利于提高企业成本核算数据的准确性与及时性、有利于全面有效
控制成本和有利于强化全体员工的成本意识，进一步提升企业的内部管理水平。但由于
国内信息技术水平和成本管控理念较为落后，造成了很多制造业在实施基于 ERP系统
的成本控制上都存在一定的问题。因此，有必要对制造业 ERP系统下的成本管控体系进
行优化，降低企业的成本，提高利润，提升实际竞争力。
本文选取中小型制造企业 F公司作为研究对象，对 F公司的成本控制现状进行研
究，分析出了该公司成本控制过程中存在的问题以及成因，然后有针对性的给出改进策
略进行实施，并对策略的实施做出了相应的保障。首先，本文应用文献检索法、数据分
析法以及调研法结合成本控制理论与 ERP系统管理理论对 F公司的成立背景、生产经
营模式、成本控制的现状进行了细致周密的调查研究，发现 F公司原有 ERP系统下的成
本控制存在着数据不准确、成本核算不精确、成本核算周期长且效率低、成本控制忽视
与相关供应链的联系这几个问题。第二，本文经过大量的数据比对，分析出了 F公司现
行 ERP系统下成本控制存在的问题的成因为：缺乏统一的 ERP系统、成本核算方法与
自身业务不契合、未进行全面的成本控制以及成本控制需要与供应链相结合。第三，本
文结合以上的分析给出了 F公司成本控制的改进策略：重新实施统一完整的 ERP系统、
ERP系统下的成本核算方法改用作业成本法、实施基于 ERP系统的全过程成本控制策
略以及供应链成本控制策略。在实施以上策略后，本文对策略的有效性加以分析论证：
ERP系统数据准确性得到了保证；成本核算更为精确；成本核算效率得到提高；成本控
制建立了与相关供应链的联系。最后，本文有针对性的给出了 F公司基于 ERP系统的成
本控制改进策略的实施保障措施，以保障方案的有效执行。
本文通过对 F公司成本控制现状的调研与分析，提出了针对 F公司成本控制的一系
列改进措施并形成详细的解决方案和实施保障措施。ERP系统实施后，F公司的成本控
制收效显著：实现了降本增效，提升了企业的实际竞争力。本文在解决 F公司成本控制
问题的同时，还进一步证实了 ERP系统与成本控制融合的可行性。为基于 ERP系统的
成本控制在中小型制造企业中的运用提供研究案例，为有相似业务问题的企业提供参考。
关键词：成本控制；作业成本法；企业资源计划；制造企业
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F公司基于 ERP系统的成本控制策略研究
Research on Cost Control Strategy of F Company Based on ERP System
Abstract
With the increasing maturity of digital management technology, digital transformation has
become an important way to enhance the competitiveness of manufacturing industry. One of
the important ways to combine information technology with cost control is to implement
enterprise resource planning (ERP), which can reduce cost more than traditional methods. The
advantage of cost control based on ERP system is to improve the accuracy and timeliness of
enterprise cost accounting data, to comprehensively and effectively control costs, to strengthen
the cost awareness of all employees, and to further improve the internal management level of
the enterprise. However, due to the backward level of domestic information technology and the
concept of cost control, many manufacturing industries have some problems in the
implementation of cost control based on ERP system. Therefore, it is necessary to optimize the
cost control system under the manufacturing ERP system, reduce the cost of enterprises,
improve profits and enhance the actual competitiveness.
This thesis selects F company, a small and medium-sized manufacturing enterprise, as the
research object, studies the current situation of cost control of F company, analyzes the
problems and causes in the process of cost control, then gives targeted improvement strategies
for implementation, and makes corresponding guarantee for the implementation of the
strategies. Firstly, this thesis makes a detailed and thorough investigation and Research on the
establishment background, production and operation mode and current situation of cost control
of F company by using literature retrieval method, data analysis method and investigation
method, combined with cost control theory and ERP system management theory. It is found
that there are inaccurate data, inaccurate cost accounting and Cost accounting cycle is long and
inefficient, and cost control ignores the connection with relevant supply chains. Second,
through a large number of data comparison, this thesis analyzes the causes of the problems
existing in the cost control under the current ERP system of F Company: the lack of a unified
ERP system, the inconsistency between the cost accounting method and its own business, the
lack of comprehensive cost control, and the need for cost control to be combined with the supply
chain. Thirdly, combined with the above analysis, this thesis gives the improvement strategies
of F company's cost control: re implement the unified and complete ERP system, change the
cost accounting method under ERP system to activity-based costing, implement the whole
process cost control strategy based on ERP system and supply chain cost control strategy. After
implementing the above strategies, this thesis analyzes and demonstrates the effectiveness of
the strategy: the accuracy of ERP system data is guaranteed; More accurate cost accounting;
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大连理工大学专业学位硕士学位论文
The efficiency of cost accounting has been improved; Cost control establishes links with
relevant supply chains. Finally, this thesis gives the implementation guarantee measures of F
company's cost control improvement strategy based on ERP system to ensure the effective
implementation of the scheme.
Through the investigation and analysis of the current situation of F company's cost control,
this thesis puts forward a series of improvement measures for F company's cost control, and
forms a detailed solution and implementation guarantee measures. After the implementation of
ERP system, the cost control of F company has achieved remarkable results: reducing cost and
increasing efficiency, and improving the actual competitiveness of the enterprise. This thesis
not only solves the cost control problem of F company, but also further proves the feasibility
of the integration of ERP system and cost control. It provides a research case for the application
of cost control based on ERP system in small and medium-sized manufacturing enterprises, and
provides a reference for enterprises with similar business problems.
Key Words：Cost control; Activity based costing; Enterprise resource planning;
manufacturing enterprise
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