基于erp的作业成本法在证券企业的应用研究

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1、摘要作业成本法产生予20畿纪8e年代本，在国外静涮遥类企业已经有缀或熟蕊应麓，正以迅猛髂逮寝离E基务行监强震。冒内襻监戚本法的磷究楚于起步除段，刚刚开始在制造类企业滋行试点工作，在服务行业的应用研究逐相当匮乏，想需开发适合中国国情的作业成本体系。醚彗ERP的广泛应用，在ERP系统中嵌入{筝鼗成搴法袋为蟊哥究的热点。本褥究蓠次把ERP、，】；馨韭箴本法鞠证券企韭结合起来考虑，致力予基-T-ERP媳作业成本法在涯券企业应周的磺究。凌研究双分褥ERP对叠选赡影响入手，分援了在ERP系统申实蓖佟韭成本法黪可行经，并提赛了簦予ERP静俸、监成本法的新特点。结合

2、涯券企监袋本髂特点．分祈了在证券企业应糟作业成本的可行往，并且通过借蕊制造业的壤论稚缝验，酋次提爨了基于ERP酶作业成本法在证券企韭应用瓣完整方法。该研究把理论分褥的成莱应雳予广发证券，选撵一个有代表继的营、韭部作试点，首次搬作业成本法与证券企业棚黠合。从业务流程分辛厅开始，到定义作业，分醚戏本赞用，蟪定成本动圆，最后撼营业鄂豁共黼成本圪较合理瓣分鳃劐其体客户，建立起一套宠整数{乍业簸本攘薅髂系。该磷究提出的基予ERP静作监绒本法在证券金妲应用熬理论謦翼方法，嚣予涯券垒监鳃纯泼本核算、搬强客户关器鬻淫、袭蓑麴金定价方法鞠续效译份方法，有镣大帮瀚，同时

3、对俸渡成本理论本寄也罴一稀率窿和发震。关键谰。作韭成本；袋业资源计划：成本分醚AbsttactActivity—basedcostingfirstappearedinthelate1980s．Themethodhasfmmdwideapplicationinmanufacturingenterprisesandisquicklydevelopinginserviceenterprises。瓤China,resem'chesonABCinmanufacturingemerpdsessⅫjustnotlongago，andfew被serviceenter

4、prises．Withthe蜒菇applicationofERE疆becomesafocustofixtheABCintotheERPsystem．ThisresearchcombinesERP,ABeandsecuritiescompaniestogetller轴rthefirsttime．ItaimstoapplytheABCtOsecuritiescompanies，ThisresearchstartsfromtheanalysisofeffectofERPOnenterprises，analyzesthefeasibilityofapplyi

5、ngABetoERPsystem，andproposesthecharacteristicsofERP。basedABC，嚣eomN嚣s囊ocharacteristicsofsecmrtiescompanies"costs．analyzesthefeasibilityofapplyingABetosecuritiescompanies．Withthehe玲oftheoryandexperiencesofABCapplicationinmanufacturingemerprises，thisresearchproposesthecompletemeth

6、odofapplyingERP—basedABetOsecuritiescompaniesforthefirsttime，ThisresearchappliesthetheoreticalanalysismsuhstOGFSecuritiesCompany,selectsawpicalbranch，andcombinesABCwithsecuritiescompaniesforthefirsttime，The辩seaNhstartsfromtheactivityprocessesanalysis,thendefinesactivities,alloc

7、atecosts，determinescostdrivers，plausiblyallocatesthejoimCOStinthebranchtospemfieclientsandbuiNupacompletesetofABCaccountingsystem．Thisreseaxrcahproposesthethen翠andmethodofappt)dngERP-basedABe稔securitiescompanies．Itfacilitatesspecifyingcostaccountinginsecuritiescompanies，strengt

8、heningcustomerrelationshipmanagement，improvingmefllodo