How to clarify the cost source of ERP system to th

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How to clarify the cost source of ERP system to the greatest extent

product costs and benefits are related to the survival of manufacturing enterprises. Cost reduction is the eternal goal of manufacturing enterprise managers, which is also one of the main purposes of implementing ERP system

to reduce the production cost, first of all, the actual production cost of the product can be calculated clearly. On the premise of accurate cost data, the improvement points can be found according to the analysis of the cost structure. In enterprises without ERP system, there are various difficulties in calculating production costs manually. First of all, a set of correct cost item collection and cost calculation system must be created to reflect the real cost structure. Moreover, in the process of collecting and calculating production costs, there are many information items involved, and the calculation formula and steps are very complex, which requires a lot of manpower and time, and the accuracy is poor, Especially when there are many product classes, these jobs are beyond the competence of human resources

for the mechanical processing industry with multiple varieties and small and medium batches, it is impossible to calculate the cost artificially, because the cost of different products cannot be strictly defined and collected. For example, how to share the value of "shared" such as "in-process and intangible assets"? According to what standard? Another example is how to distinguish the input materials from each other? The answer to everything may be: who uses it, who apportions it. However, the apportionment of value transfer may be mature in theory, but it is difficult to operate in practice, and it is difficult to grasp the scale. Different accounting methods and different people will have different results

the purpose of cost calculation is to provide a set of very accurate and reasonable production cost calculation system, and automatically calculate the cost of each work order with the simplest use program, and calculate the production cost of each level of products step by step. For manufacturing enterprises that use ERP system, we can better solve the headache of cost calculation. For cost accounting in ERP system, BOM and material information are used as the collection standard, and the actual quantity is used as the calculation result. How much is used, how much is collected, how much is collected for that order, how much is the turnover of that order, and how much is the inventory of that order. The project is established and collected from the beginning of the order. Who uses it and who apportions it in recent years is really achieved

the calculation logic of cost in ERP system is very strict. As long as the ERP used by enterprises can achieve data "sharing" and there is no information island, the product cost will be accumulated and calculated with the process route and BOM structure, the phased so-called semi-finished product cost will have accurate results, and the cost outline of the final product will be gradually clear until an accurate value is obtained. In this way, both inventory and WIP logically belong to an order. Calculate according to BOM quota, calculate and allocate according to approximate equivalent in production. As long as the basic data is accurate, the cost of a work order and the completion cost of a certain level of products can be calculated simply and quickly

about cost, there are standard cost calculation methods and monthly weighted cost calculation methods. The appellation of cost includes planned cost (some are called quota cost) and actual cost. The existence of the two cost methods is also in line with the logic of cost control and the development process. In the context of manual operation, due to the large amount of data accounting, it is natural for people to determine a target cost in advance before the work order or product production, and then calculate the so-called difference according to the actual amount, analyze and allocate the difference. As for the correctness of allocation, only the cost accounting person knows, This method of responding to changes with constancy is indeed a helpless move

planned cost and actual cost are also relative concepts, which can be transformed into each other. Planned cost comes from reality and guides reality. Planned cost is the actual cost of the last round of production. The planned cost can also be understood as the budget cost. The higher the frequency of modification, the closer it is to the actual cost. The real actual cost is difficult to calculate. The cost accounting staff of an enterprise may have the best experience. If they want to figure out the costs from the research and development, production, storage, sales and other links of products, it is not easy to collect and end them. Fortunately, the production of the enterprise is continuous, and the accounting adjustment gives operators many opportunities to recover. In reality, the meat rotting in the pot is probably the best comfort, just the difference between the big pot and the small pot

erp system only provides you with a platform for cost collection and accounting. How to operate depends on the "play" of cost managers. In other words, ERP system is only a tool, and the level of cost control still determines the management level of enterprises. The existence of ERP system only provides the possibility for calculating accurate product costs

erp system can clarify the source of cost to the greatest extent. Instead, what managers need to consider at this time is often not how to accurately calculate the cost to a few decimal places, but how to reduce the management cost as far as the enterprise can manage, that is, to pay attention to cost control and cost control. Cost control also has costs. The system provides the scientificity of cost accounting and also combines the management level of users. If the basic management level of an enterprise is not high, it should be done according to its ability to the greatest extent. Don't make it self defeating. Cost control should also pursue the minimization of control costs. Don't pick up sesame seeds or lose watermelons. It should be enough. Not to mention that the cost control level is the level of enterprise management, and the enterprise management level is only higher, There is no highest. Some enterprises, going to the extreme, swear to figure out the actual cost of each batch of products and each work order, which is unrealistic, thankless and meaningless

the planned cost of the product is formed when the production plan of the product is determined. After the actual production process is completed, the actual cost of the product is also formed. The difficulty of determining the actual cost of the product is manifested not only in the inexhaustible collection of cost items, but also in the impact of material price fluctuations. For example, because of the price, the price of the same material is inconsistent at two time points. If the product using this material has been warehoused or sold and will not be produced in the future, how can you share the price difference with the product? This situation is also normal and objective

the three major parts of the cost, labor cost, manufacturing cost and material cost, are three concepts. The three kinds of costs are not independent, but can be transformed by using the edible, water-soluble and other characteristics of some plastic packaging materials. The reason why there is the so-called public cost is that there is no classified item. During operation, try to allocate the so-called cost, and finally classify the cost that cannot be attributed to the cost of product materials as manufacturing cost, which can also be clamped) is also a common practice

natural cooling

case: gasoline engine as a supporting power, according to different configurations, the requirements for crankshaft are different, one needs to have a keyway, and the other does not need a keyway. In this way, it is bound to be strictly identified and stored separately in the crankshaft processing process, even the assembled finished products should be different, and the wrong goods should not be delivered to customers. This invisibly increases the management cost. If they are all processed into keyways, the management cost of identification, isolation, storage and distribution will be reduced, but the processing cost of parts and components will be increased, a process will be increased, and the loss of machines, tools and labor will be increased. On this point, in order to reduce product costs, whether to carry out personalized configuration processing of crankshaft or unified processing of keyway for standard processing depends not only on the management level and management means of the enterprise, but also on the costs and benefits obtained by the two methods

through the above cases, we can really understand the mutual transformation of the three costs. At the same time, we can also see the understanding of costs. In the final analysis, cost control is an important means for enterprises to pursue the maximization of benefits. (end)

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