COST MANAGEMENT ACCOUNTING IN SOFTWARE MANUFACTURING ENTERPRISES UNDER ERP SYSTEM APPLICATION CONDITIONS

Abstract

The research conducted surveys and collected data from over 3,300 accountants, financial specialists, management accountants, production management
specialists, CFOs, and production managers at software manufacturing enterprises. This was done to accurately assess the demand for data usage by managers as well
as the capability of ERP systems to provide and build data for professionals tasked with generating periodic reports. The study then analyzed the current state of cost
management accounting information usage in these enterprises based on several aspects: identifying and classifying costs in software manufacturing enterprises,
establishing cost norms and budgeting in software manufacturing enterprises, collecting, processing, and systematizing cost management accounting information,
analyzing and providing cost management accounting information for decision-making, and the cost management accounting report system.The research results
indicated that the application of ERP systems offers numerous benefits such as enabling the integration of all financial and accounting data from different departments
of the enterprise into a single system, thereby avoiding repetitive data entry and minimizing errors due to inconsistencies. The accounting processes are automated and
standardized, saving time and effort for accounting staff.