ERP系统在饲料企业成本核算中的应用  

Application of ERP system in cost accounting of feed enterprises

作　　者：刘凯[1] LIU Kai(Qingdao Vocational and Technical College of Hotel Management,Qingdao,Shandong Province 266100,China)

机构地区：[1]青岛酒店管理职业技术学院,山东青岛266100

出　　处：《中国饲料》2021年第11期104-107,共4页China Feed

摘　　要：经过多年发展,饲料行业的竞争愈发激烈,原材料价格上涨,国内外形势复杂多变,企业管理薄弱等诸多因素导致了饲料企业成本居高不下的现状,严重影响了饲料企业的经济效益。ERP系统可以帮助企业有效进行成本管理,从而提高企业的效益。本文深入分析了饲料企业成本核算的现状与存在的问题,阐述了ERP系统对于成本核算的价值,探讨了ERP系统在饲料企业采购、生产和销售三个环节成本核算的应用,旨在为饲料企业应用ERP系统进行成本核算提供参考。After years of development,the competition of feed industry is becoming more and more fierce.There are many factors leading to the high cost of feed enterprises,such as the rising price of raw materials,the complex situation at home and abroad,and the weak management of enterprises.The changes of cost have seriously affected the economic benefits of feed enterprises.ERP system can help enterprises to effectively carry out cost management,so as to improve the efficiency of enterprises.In this paper,the current situation and existing problems of cost accounting in feed enterprises were deeply analyzed,the value of ERP system for cost accounting was expounded,the application of ERP system in cost accounting of procurement,production and sales of feed enterprises were discussed,so as to provide some reference for feed enterprises to use ERP system for cost accounting.

关 键 词：ERP系统 饲料企业 成本核算 

分 类 号：F27[经济管理—企业管理]