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随着社会的发展和经济进步,各个企业之间的竞争变得越来越激烈,提高企业的竞争力,使企业获得更多的经济效益和社会效益成为企业领导共同追求的目标,对于制造业来说也是如此,成本管理作为提高企业竞争力的重要内容之一,逐渐成为企业领导重点研究和关注的话题之一,而ERP系统的出现为制造业实现现代化的成本管理奠定了良好的基础,ERP通过从制造业整体供应链的角度进行成本管理,能够在提高制造业成本管理效率的基础上促进制造业其他相关工作的顺利开展,对于制造业的可持续发展和进步有着十分重要的作用,所以笔者就ERP理论进行了概述,分析了ERP环境下,制造业成本管理工作中存在的问题和不足,探究了基于ERP下,强化制造业成本管理工作的必要性,进一步提出了切实可行的强化措施。
With the development of society and economic progress, the competition among various enterprises becomes more and more fierce, enhancing the competitiveness of enterprises and making enterprises obtain more economic and social benefits have become the common pursuit of business leaders. For manufacturing industry The same is true for cost management as an important part of improving the competitiveness of enterprises has gradually become the focus of business leaders focus on one of the topics, and the emergence of ERP system for the manufacturing industry to achieve modern cost management has laid a good foundation, ERP through cost management from the perspective of manufacturing supply chain as a whole can promote the smooth development of other related manufacturing industries based on the improvement of manufacturing cost management efficiency and plays an important role in the sustainable development and progress of manufacturing industry. Therefore, the author gives an overview of ERP theory, analyzes the problems and deficiencies in manufacturing cost management under the ERP environment, explores the necessity of strengthening manufacturing cost management based on ERP, and further puts forward practical and feasible strengthening Measures.