| 物流企业在ERP系统中实施作业成本法的应用研究 |
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| 引用本文： | 刘源.物流企业在ERP系统中实施作业成本法的应用研究[J].物流技术,2012(15):288-290. |
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| 作者姓名： | 刘源 |
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| 作者单位： | 重庆电子工程职业学院工商管理系 |
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| 摘 要： | 从ERP系统中成本核算和控制的角度出发,探讨了物流企业在ERP系统中实施作业成本法的可行性,并提出ERP系统下利用作业成本法核算产品(服务)成本的基本思路以及具体的实施步骤。
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| 关 键 词： | 企业资源计划 作业成本法 成本计算 物流企业 |
Application of ABC in ERP System of Logistics Enterprises |
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| LIU Yuan.Application of ABC in ERP System of Logistics Enterprises[J].Logistics Technology,2012(15):288-290. |
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| Authors: | LIU Yuan |
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| Institution: | LIU Yuan(Department of Business Administration,Chongqing College of Electronic Engineering,Chongqing 401331,China) |
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| Abstract: | In this paper,we discussed the feasibility of applying activity-based costing in the ERP system of logistics enterprises and proposed the basic line of thought and specific procedure of implementation of using ABC for product/service cost accounting in the ERP system. |
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| Keywords: | ERP activity-based-costing cost accounting logistics enterprise |
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