| 基于SAP信息系统的成本核算与优化管理 |
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| 引用本文： | 杨庆军,张茂生,刘龙庆,李吉庆. 基于SAP信息系统的成本核算与优化管理[J]. 炼油与化工, 2012, 0(4): 45-47,64 |
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| 作者姓名： | 杨庆军 张茂生 刘龙庆 李吉庆 |
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| 作者单位： | 大庆石化公司财务处;大庆石化公司计划处 |
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| 摘 要： | 大庆石化公司利用SAP信息系统实现了生产装置间的综合成本核算。SAP信息系统业务模块具有高度集成性、数据信息共享性以及强大的逻辑层次关系。该信息系统打破了原有财务系统辅助生产装置交互分配只能采用固定价格分配的成本核算模式的限制,实现了实际成本分配、还原辅助生产装置真实成本。
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| 关 键 词： | SAP 成本核算 物料清单 管理 |
Costing and optimization management based on sap information system |
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| Yang Qingjun,Zhang Maosheng,Liu Longqing,Li Jiqing. Costing and optimization management based on sap information system[J]. Refining Chemical Industry, 2012, 0(4): 45-47,64 |
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| Authors: | Yang Qingjun Zhang Maosheng Liu Longqing Li Jiqing |
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| Affiliation: | 1.Daqing Petrochemical Company Financial Dept.,Daqing 163714,China ;2.Daqing Petrochemical Company Planning Dept.,Daqing 163714,China) |
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| Abstract: | SAP information system is used in Daqing Petrochemical Company and comprehensive costing among production units is realized.The business module of SAP information system has a high integrity,data information sharing and strong logic hierarchical relationship.This information system has broken the limitation of the costing mode that the mutual distribution among the auxiliary production units in the original financial system could only use fixed price for distribution. |
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| Keywords: | SAP costing material list management |
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