基于作业成本思想的ERP成本核算流程设计研究
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摘要
企业资源计划和作业成本法都是当今风靡全世界的新型管理思想。本文首先探讨了作业成本思想与企业资源计划的融合基础，两者的融合基础是成本对象相同、成本管理思想相同和管理目的相同，并从成本管理范畴内分析了两者之间的差别，提出在企业资源计划中融入作业成本管理思想将给企业带来四个方面的益处，一是扩大了ERP系统成本管理的范畴、二是促进有效的成本控制、三是提高ERP系统的成本决策功能、四是便于企业更有效地推行作业管理，不断降低成本。
其次提出在ERP财务会计模块中构建ABC思想的思路,主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。
本文重点在ERP系统的设计、采购、生产和销售等四个阶段，运用作业成本思想对其成本核算及控制流程作相关的设计研究，主要包括，一在设计阶段对作业成本进行模拟和优化，即通过ERP成本模拟功能，建立产品设计方案与企业生产作业链和产品BOM结构之间的对应关系，应用作业管理的思想，剔除无效非增值作业，优化作业链及产品结构，从成本的角度优化产品设计方案；二在采购过程中，应用作业成本思想核算与控制采购成本；三在生产制造阶段，运用作业成本思想计算产品成本，并采用作业差异分析法控制企业的产品成本；四在销售阶段，运用作业成本思想计算客户服务成本，为ERP系统中的客户关系管理提供准确的决策数据信息。
最后通过分析实施ERP系统与作业成本法的风险与难点，提出了五个方面的风险实施对策，它们是：一根据企业现状有步骤进行企业业务流程再造；二结合企业实际进行系统管理需求分析；三从管理功能及经济的角度选择适当的系统软件；四从最高领导层开始的整个企业应高度重视项目的实施工作；五建立完善的统计核定体系。
Enterprise resources planning and activity-based costing both are the new type thoughts of management which are popular throughout the world now .this article studies the merging base between activity-based costing and enterprise resources planning first, which is that both have the same cost object、the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity-based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of ERP system, second is promoting the valid cost control, third is increasing the ERP system cost decision function, four is convenient for business to pursue activity-based management more availably, and reduce costs continuously.
Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module ,mostly including first is establishing the relationship between cost driver and product、 cost、expenses；second is designing appropriate accounting evidence；the third is establishing ABC accounting process in financial system .And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position, (2)revise production craft flow detailed list, (3) compile resource requirements planning, (4)compile activity input/ output control statement.
This text focuses on applying ABC thought to make research of and design ERP system's cost accounting and controlling flow on design stage、purchase stage、production stage and sale stage, primarily including that we: (1)on design stage ,imitate and optimize activity-based cost, as well as establishing the relationship between production design and enterprise production activity chain and product BOM through ERP's cost imitation function, rejecting invalid and non value added activity on applying the thought of ABCM, then optimizing activity chain 、production structure and production design from the cost point of view; (2) on purchase process, applies the thought of ABC to account and control purchasing cost;(3) on production stage, apply thought of ABC to calculate the product cost, and use the method of activity difference variance analysis to control product cost;(4) on sale stage, apply thought of
ABC to calculate customer service cost, and provide accurate decision data information for customer relationship management of ERP system.
Finally through analyzing the risk and difficult point of carrying out ERP system and ABC method, and bring up five aspects of risk implementing countermeasure, we:(1) take steps to carrying on business process reengineering according to the enterprises present condition ;(2) make management need analysis combining the enterprise reality;(3) choose appropriate software from the angle of the management function and economy ;(4) take the item seriously ranging from the highest leader to the whole enterprise ordinary staff;(5) establish perfect statistical system.
其次提出在ERP财务会计模块中构建ABC思想的思路,主要包括建立成本动因与产品、成本、费用之间的联系、设计适当的会计凭证、建立财务系统ABC核算流程；而后提出从四个方面改造ERP系统以适应ABC成本核算流程设计的需要，一是按加工手段、加工对象、加工工艺和地理位置集中程度四个条件划分作业中心、二是对生产工艺流程清单进行修订、三是编制资源需求计划、四是编制作业投入/产出控制报表。
本文重点在ERP系统的设计、采购、生产和销售等四个阶段，运用作业成本思想对其成本核算及控制流程作相关的设计研究，主要包括，一在设计阶段对作业成本进行模拟和优化，即通过ERP成本模拟功能，建立产品设计方案与企业生产作业链和产品BOM结构之间的对应关系，应用作业管理的思想，剔除无效非增值作业，优化作业链及产品结构，从成本的角度优化产品设计方案；二在采购过程中，应用作业成本思想核算与控制采购成本；三在生产制造阶段，运用作业成本思想计算产品成本，并采用作业差异分析法控制企业的产品成本；四在销售阶段，运用作业成本思想计算客户服务成本，为ERP系统中的客户关系管理提供准确的决策数据信息。
最后通过分析实施ERP系统与作业成本法的风险与难点，提出了五个方面的风险实施对策，它们是：一根据企业现状有步骤进行企业业务流程再造；二结合企业实际进行系统管理需求分析；三从管理功能及经济的角度选择适当的系统软件；四从最高领导层开始的整个企业应高度重视项目的实施工作；五建立完善的统计核定体系。
Enterprise resources planning and activity-based costing both are the new type thoughts of management which are popular throughout the world now .this article studies the merging base between activity-based costing and enterprise resources planning first, which is that both have the same cost object、the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity-based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of ERP system, second is promoting the valid cost control, third is increasing the ERP system cost decision function, four is convenient for business to pursue activity-based management more availably, and reduce costs continuously.
Next in order this paper presents the idea of establishing ABC thought in the ERP financial accounting module ,mostly including first is establishing the relationship between cost driver and product、 cost、expenses；second is designing appropriate accounting evidence；the third is establishing ABC accounting process in financial system .And then bring up to reform the ERP system from four aspects to adapt to the demand of ABC cost accounting process design, we(1)divide activity center according to process means、process object、process craft and concentration degrees of geography position, (2)revise production craft flow detailed list, (3) compile resource requirements planning, (4)compile activity input/ output control statement.
This text focuses on applying ABC thought to make research of and design ERP system's cost accounting and controlling flow on design stage、purchase stage、production stage and sale stage, primarily including that we: (1)on design stage ,imitate and optimize activity-based cost, as well as establishing the relationship between production design and enterprise production activity chain and product BOM through ERP's cost imitation function, rejecting invalid and non value added activity on applying the thought of ABCM, then optimizing activity chain 、production structure and production design from the cost point of view; (2) on purchase process, applies the thought of ABC to account and control purchasing cost;(3) on production stage, apply thought of ABC to calculate the product cost, and use the method of activity difference variance analysis to control product cost;(4) on sale stage, apply thought of
ABC to calculate customer service cost, and provide accurate decision data information for customer relationship management of ERP system.
Finally through analyzing the risk and difficult point of carrying out ERP system and ABC method, and bring up five aspects of risk implementing countermeasure, we:(1) take steps to carrying on business process reengineering according to the enterprises present condition ;(2) make management need analysis combining the enterprise reality;(3) choose appropriate software from the angle of the management function and economy ;(4) take the item seriously ranging from the highest leader to the whole enterprise ordinary staff;(5) establish perfect statistical system.
引文
[1] 胡奕明. ABC、ABM在我国的自发形成和发展.会计研究,2001(3).33-38
[2] 李庆恒. 作业成本法在我国应用的探讨.财会月刊,2001(16).19-20
[3] 马荣贵. 关于企业应用作业成本法的思考.河南财政税务高等专科学校报,2001(4).18-20
[4] 邓小龙. 国有企业作业成本法与制造成本法应用之研究.企业经济,2001(2).53-54
[5] 胡国强、贾剑锋、李淑花. 作业成本制对传统成本管理会计的影响.四川会计,2001(6).
[6] 张国刚、林键. 推行作业管理 改进成本核算.中南财经大学学报,2001(2).110-113
[7] 王刊良、苏秦. 利用作业成本法进行供应尚的选择与评价.计算机集成制造系统-CIMS,2001(7).53-57
[8] 刘勇. ERP-企业现代化管理的有力工具.兵工自动化,1999（1）.14-17
[9] 欧佩玉、王平心. 作业分析法及其在我国先进制造企业的应用.会计研究,2000(2).46-51
[10] 曾垂壁、李慧敏. 集成化ERP管理模式.科研管理,1999(5).82-84
[11] 朱云、陈工孟. 作业成本法在香港应用的调查分析.会计研究,2000(8).60-65
[12] 王耕、王志庆、成进、高文庆、鲍方、干顿. 战略成本管理在国有制造业企业中应用的探索——兼论作业成本法.会计研究,2000(9).49-53
[13] 胡小龙、华中生. ERP的产生、发展和前景.华东经济管理,2001(6).24-27
[14] 王平心、于洪涛、张枫. 作业成本法的产生及其新发展.西安交通大学学报(社会科学版),2001(3).30-34
[15] 王平心、韩新民、靳庆鲁. 作业成本计算、作业管理及其在我国应用的现实性.会计研究,1999(8).37-40
[16] 高建民、陈富民、马力、季瑞、刘志博. 企业资源计划中的成本经营问题.计算机集成制造系统-CIMS,2001(6).61-64
[17] 罗扬. 关于我国企业选择ERP系统的思考.商业研究,2001(6).
[18] 秦荪涛. 现代企业资源计划管理(ERP)系统构建研究.计算机系统应用, 1999(10).9-11
[19] 何成利、陈云. 基于业务流程重建(BPR)的作业成本控制.中国软科学, 1999(11).62-64
[20] 栾庆伟、何劭伟. 作业成本会计系统的开发.会计研究,1998(3).22-27
[21] 王旗林. ERP实施中应注意的几个问题.计算机应用系统,1999(10).7-8
[22] 杨梅. 作业成本法对企业财务报告的冲击及在中国的应用.商业研究, 1999(12).31-33
[23] 蔡壁洪. 作业成本法的运用及应注意的问题.特区财会,2001(7)
[24] 欧阳国玉. 价值工程与成本领先战略的结合.价值工程,2001(1).33-35
[25] Aminah Robinson Fayek. Activity-based job costing for integrating estimating, scheduling, and cost control. Cost Engineering, Aug 2001
[26] Joseph Crance 、Harper A Roehm. SPC enhances ABC. Industrial Management, Nov/Dec 2001
[27] Robert C Kee. Evaluating the economics of short- and long-run production-related decisions. Journal of Managerial Issues, Summer 2001
[28] Roger V Dickeson. Enter the world of activity-based costing. Printing Impressions, Apr 2001;
[29] Andrea Drake、Susan F Haka、Sue P Ravenscroft. An ABC simulation focusing on incentives and innovation. issues in accounting education, Aug 2001
[30] Birendra Misbra、Lgot Vaysman. Cost-system choice and incentive-traditional vs. activity-based costing. Journal of Accounting Research, Dec 2001
[31] Robert J Vokurka、Rhonda R Lummus. At what overhead level does activity-based costing pay off. Production and inventory management journal, First Quarter 2001
[32] 于富生. 作业成本计算和控制. 上海：立信会计出版社,2000
[33] 陈启申. 供需链管理与企业资源计划. 北京：企业管理出版社,2001
[34] 石新武. 论现代成本管理模式. 北京：经济科学出版社,2001
[35] 陈启申. 制造资源计划基础. 北京：企业管理出版社,1997
[36] 王福胜、李漫丹. ERP成功应用经验研究.决策借鉴,2002(4).7-10
[37] 刘丽文、黄燃东. 我国企业实施ERP的外部环境及其风险分析.中国软科学,2002(3).45-49
[38] 林健、张国刚. 作业管理的顾客成本计算与客户管理研究.企业经济,2001(3).52-53
[39] 胡元木、祝建鑫. 作业成本制的实施及启示.中国煤炭经济学院学报,1999(2).46-49
[40] Markus Granlund、Teemu Malmi .Moderate impact of ERPS on management accounting: a lag or permanent outcome?. Management Accounting Research,2002(13) .299-321
[41] Daniel E.O'Leary .Knowledge management across the enterprise resource planning systems life cycle . International Journal of Accounting Information Systems ,2002(3) .99-110
[42] David C.Yen 、David C.Chou 、Jane Chang .A synergic analysis for Web-based enterprise resources planning systems. Computer Standards & Interfaces ,2002(24) .337-346
[43] Elisabeth J.Umble 、Ronald R.Haft 、M.Michael Umble .Enterprise resource planning: Implementation procedures and critical success factors . European Journal of Operational Research ,2003(146) .241-257
[44] Robin Poston、Severin Grabski .Financial impacts of enterprise resource planning implementations . International Journal of Accounting Information Systems,2001(2) .271-294
[2] 李庆恒. 作业成本法在我国应用的探讨.财会月刊,2001(16).19-20
[3] 马荣贵. 关于企业应用作业成本法的思考.河南财政税务高等专科学校报,2001(4).18-20
[4] 邓小龙. 国有企业作业成本法与制造成本法应用之研究.企业经济,2001(2).53-54
[5] 胡国强、贾剑锋、李淑花. 作业成本制对传统成本管理会计的影响.四川会计,2001(6).
[6] 张国刚、林键. 推行作业管理 改进成本核算.中南财经大学学报,2001(2).110-113
[7] 王刊良、苏秦. 利用作业成本法进行供应尚的选择与评价.计算机集成制造系统-CIMS,2001(7).53-57
[8] 刘勇. ERP-企业现代化管理的有力工具.兵工自动化,1999（1）.14-17
[9] 欧佩玉、王平心. 作业分析法及其在我国先进制造企业的应用.会计研究,2000(2).46-51
[10] 曾垂壁、李慧敏. 集成化ERP管理模式.科研管理,1999(5).82-84
[11] 朱云、陈工孟. 作业成本法在香港应用的调查分析.会计研究,2000(8).60-65
[12] 王耕、王志庆、成进、高文庆、鲍方、干顿. 战略成本管理在国有制造业企业中应用的探索——兼论作业成本法.会计研究,2000(9).49-53
[13] 胡小龙、华中生. ERP的产生、发展和前景.华东经济管理,2001(6).24-27
[14] 王平心、于洪涛、张枫. 作业成本法的产生及其新发展.西安交通大学学报(社会科学版),2001(3).30-34
[15] 王平心、韩新民、靳庆鲁. 作业成本计算、作业管理及其在我国应用的现实性.会计研究,1999(8).37-40
[16] 高建民、陈富民、马力、季瑞、刘志博. 企业资源计划中的成本经营问题.计算机集成制造系统-CIMS,2001(6).61-64
[17] 罗扬. 关于我国企业选择ERP系统的思考.商业研究,2001(6).
[18] 秦荪涛. 现代企业资源计划管理(ERP)系统构建研究.计算机系统应用, 1999(10).9-11
[19] 何成利、陈云. 基于业务流程重建(BPR)的作业成本控制.中国软科学, 1999(11).62-64
[20] 栾庆伟、何劭伟. 作业成本会计系统的开发.会计研究,1998(3).22-27
[21] 王旗林. ERP实施中应注意的几个问题.计算机应用系统,1999(10).7-8
[22] 杨梅. 作业成本法对企业财务报告的冲击及在中国的应用.商业研究, 1999(12).31-33
[23] 蔡壁洪. 作业成本法的运用及应注意的问题.特区财会,2001(7)
[24] 欧阳国玉. 价值工程与成本领先战略的结合.价值工程,2001(1).33-35
[25] Aminah Robinson Fayek. Activity-based job costing for integrating estimating, scheduling, and cost control. Cost Engineering, Aug 2001
[26] Joseph Crance 、Harper A Roehm. SPC enhances ABC. Industrial Management, Nov/Dec 2001
[27] Robert C Kee. Evaluating the economics of short- and long-run production-related decisions. Journal of Managerial Issues, Summer 2001
[28] Roger V Dickeson. Enter the world of activity-based costing. Printing Impressions, Apr 2001;
[29] Andrea Drake、Susan F Haka、Sue P Ravenscroft. An ABC simulation focusing on incentives and innovation. issues in accounting education, Aug 2001
[30] Birendra Misbra、Lgot Vaysman. Cost-system choice and incentive-traditional vs. activity-based costing. Journal of Accounting Research, Dec 2001
[31] Robert J Vokurka、Rhonda R Lummus. At what overhead level does activity-based costing pay off. Production and inventory management journal, First Quarter 2001
[32] 于富生. 作业成本计算和控制. 上海：立信会计出版社,2000
[33] 陈启申. 供需链管理与企业资源计划. 北京：企业管理出版社,2001
[34] 石新武. 论现代成本管理模式. 北京：经济科学出版社,2001
[35] 陈启申. 制造资源计划基础. 北京：企业管理出版社,1997
[36] 王福胜、李漫丹. ERP成功应用经验研究.决策借鉴,2002(4).7-10
[37] 刘丽文、黄燃东. 我国企业实施ERP的外部环境及其风险分析.中国软科学,2002(3).45-49
[38] 林健、张国刚. 作业管理的顾客成本计算与客户管理研究.企业经济,2001(3).52-53
[39] 胡元木、祝建鑫. 作业成本制的实施及启示.中国煤炭经济学院学报,1999(2).46-49
[40] Markus Granlund、Teemu Malmi .Moderate impact of ERPS on management accounting: a lag or permanent outcome?. Management Accounting Research,2002(13) .299-321
[41] Daniel E.O'Leary .Knowledge management across the enterprise resource planning systems life cycle . International Journal of Accounting Information Systems ,2002(3) .99-110
[42] David C.Yen 、David C.Chou 、Jane Chang .A synergic analysis for Web-based enterprise resources planning systems. Computer Standards & Interfaces ,2002(24) .337-346
[43] Elisabeth J.Umble 、Ronald R.Haft 、M.Michael Umble .Enterprise resource planning: Implementation procedures and critical success factors . European Journal of Operational Research ,2003(146) .241-257
[44] Robin Poston、Severin Grabski .Financial impacts of enterprise resource planning implementations . International Journal of Accounting Information Systems,2001(2) .271-294