This section does not make a specific financial processing started, but from the principles of ERP cost management, cost management is primarily involved in aspects of the production cost calculation methods and cost-sharing during the angles to explore how such a plan and control is achieved.
Similarly, a simple formula: Profit = sales revenue - cost, and 1000 different companies can, however, 1000 different articles. Enterprises should pursue the goal more than earning profits, it is necessary to increase sales revenue, but also do everything possible to reduce costs and energy consumption. ERP system now known as "enterprise resource planning", it inevitably requires the ability to realize the cost of doing business plans and control. This section does not make a specific financial processing started, but from the principles of ERP cost management, cost management is primarily involved in aspects of the production cost calculation methods and cost-sharing during the angles to explore how such a plan and control is achieved .
First, management principles: Financial Accounting, Management Accounting
Recalling the history of the evolution of ERP, we can know: from the closed-loop MRP to the MRP shift a significant improvement lies in the realization of the financial system and the synchronization of production systems, that is, capital flow and logistics integration. So there may be readers may ask such a question: ERP Is the cost management of financial accounts to make it?
To answer this question, we need to start with a basic knowledge. Modern accounting with financial accounting and management accounting are two of the sub-accounting services. In contrast, financial accounting transactions are subject to more countries around the accounting regulations, the impact of practices, such as India's financial accounting system and the West there are quite different. With this situation in the past decade out of financial software made its own way. Gradually become known as the ERP concept, some of the financial software companies also put their products towards the direction of the development of ERP. So some users gave rise to the recognition that: ERP Accounting is the financial accounting, ERP cost management is the computer to account.
In respect of the author's understanding, in the face of today's dynamic market, more and shorter product cycles and increasing competition, ERP is not staying in just to complete the cost of computerized records, archives and other traditional tasks, and more throughout the ERP Cost Management is management accounting principles and ideas. Because we noted that:
1) The view from the system itself, ERP stressed that prior plans to control the matter, after feedback "trilogy," the unification of a set of projections, planning, decision-making, control, analysis, assessment of the management model is also reflected in the cost management;
2) From the specific management point of view, a common ERP systems are stressed to achieve the standard cost of a pre-determined, the actual cost difference after the cost analysis, cost center as the main responsibility for cost management and other functions, which are management accounting the important content;
3) The application environment from the domestic point of view, the past, the introduction of MRP the management accounting part of the software was considered to be not suitable for conditions. However, with the financial system of India's gradual integration with the international practice, the new financial guidelines and continuing to adopt and enterprise enhanced awareness of scientific decision-making, management accounting in pre-control arena has become increasingly broad application prospects.
Of course, this is not to say in the financial accounting in ERP is not important. We know that the financial accounting system, business process is based on the data structure is unified and separate treatment of each business transactions have a high degree of system integration. After the basic data entry, financial accounting system will conduct a series of operations (including update your account, account summary, calculation of the balance sheet data, asset-liability analysis, and profit and loss analysis, etc.), in which each operation is to make management accounting systems in all of the data At the same time to be updated accordingly.
Second, the main aspects involved in cost management
Modern cost management need a coordinated plan, monitor and manage the cost of business occurred in a variety of fully integrated system, in order to help the business activities of enterprises are market-oriented operation.
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