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近年来,随着ERP产品的不断发展与成熟以及中国企业的管理能力和信息技术应用水平不断提高,ERP系统逐渐被越来越多的企业所采纳,但是并未取得预期效果,很多企业以失败而告终。纠其原因,虽然越来越多的企业使用了ERP系统,但实施过程中存在的种种问题,致使ERP系统的优势没有充分的发挥出来。本文通过对一家实施ERP系统的公司内部控制制度深入调查,分析了成本控制异常产生原因,并提出了企业在实施ERP过程中应注意的问题。
In recent years, with the continuous development and maturity of ERP products and the continuous improvement of Chinese enterprises’ management abilities and application of information technology, ERP systems are gradually adopted by more and more enterprises, but they have not achieved the desired results and many enterprises have failed And ended. Although the more and more enterprises use the ERP system, the problems existing in the implementation process make the advantages of the ERP system not fully exerted. In this paper, an internal control system of the implementation of ERP system in-depth investigation, analysis of the causes of abnormal cost control, and put forward the enterprise in the implementation of ERP process should be noted.