| 作业成本法在ERP成本管理中的研究与应用 |
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| 引用本文： | 姜美莲,廖小平,陆静平.作业成本法在ERP成本管理中的研究与应用[J].新技术新工艺,2005(8):13-15. |
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| 作者姓名： | 姜美莲 廖小平 陆静平 |
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| 作者单位： | 广西大学机械工程学院,530004 |
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| 摘 要： | 从成本构成的角度出发，阐述了作业成本法在ERP系统中的应用，构建了以作业标准成本为基础的闭环式ERP成本管理子系统的整体框架，通过对生产成本的事前预测、事中控制、事后核算与差异分析过程，优化并改进企业作业链，降低成本。
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| 关 键 词： | 企业资源规划 成本管理 作业成本法 |
Research and Application of Activity-Based Costing in ERP Cost Management |
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| Jiang MeiLian;Liao XiaoPing;Liu JingPing.Research and Application of Activity-Based Costing in ERP Cost Management[J].New Technology & New Process,2005(8):13-15. |
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| Authors: | Jiang MeiLian;Liao XiaoPing;Liu JingPing |
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| Abstract: | According to the cost composing, this paper expatiates the application of Activity-Based Costing in ERP system, constructs the framework of closed loop ERP cost management subsystem that based on the standard cost. By cost forecasting, in hand controlling, afterwards check and diversity analysis, it can optimize the activity chain and reduce the cost. |
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| Keywords: | enterprise resource planning cost management activity-based costing |
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