对中小型企业实施ERP成本管理的思考

成本管理一直是中小型企业日常经营管理的一项中心工作,在中小型企业生产经营实践中起着相当重要的作用。传统成本管理方法是一种基于单一会计信息的价值模型,以这种模型为核心的管理已经不能适应21世纪的全球化经济的需要。所以必须对我国中小型企业长期以来形成的成本管理模式进行深入分析,从中找出适合当前中小型企业ERP成本管理模式,这对于提高我国中小型企业成本管理水平具有一定的现实意义。

ERP Cost Management in Small and Medium Enterprise

Cost management has been taken by SMEs for the central task in rutine busineas management, which plays an important role in the production of these enterprises. Traditional management is based on the single accounting information value model and proves inadaptable to the economic globalication in the 21st century. By analyzing the current cost management in Chinese SMEs, the paper explores the possibilities of establing a mode which may benefit those native enterprises in terms of cost management.