化工连续型企业网络成本核算的ERP研究  

ERP-based research on cost management by intranet in chemical plant with consecutive process

作　　者：郭星明[1] 

机构地区：[1]浙江大学管理学院,浙江杭州310027

出　　处：《计算机工程与设计》2005年第1期156-158,236,共4页Computer Engineering and Design

摘　　要：化工企业的生产特点通常呈现出连续性和网状物流特点,因此ERP在化工企业的实施要较在其它类型企业实施复杂得多。为了更好地解决这一问题,有必要根据ERP的一般理论,结合化工连续型生产企业的业务流程和物料分解的特点,就其中的车间损耗分摊核算和半成品成本核算两个关键环节进行剖析,提出了相应的ERP管理算法,并以此为基础设计化工企业ERP成本核算的方案。实践证明,这些ERP管理算法和方案在实际应用中能够取得较好的成效。There are characteristics of consecutive process and material circuit generally in chemical plant, therefore it is more complex to implement ERP in chemical plant than other plants. In order to resolve this problem, it is necessary to analyze two cruxes--the apportionment of material consumption in workshop and the estimation of cost of semi-finished products, and in addition, two corresponding programming methods are put forward and a solution about ERP cost management by intranet in the chemical plant is given according to the general ERP theory and the characteristics of the transaction flow and the material formula in the chemical plant with consecutive process. It's the fact that all these methods and solution have gained better benefits in practice.

关 键 词：成本核算 ERP 管理算法 化工企业 

分 类 号：F407.7[经济管理—产业经济] F275