| 作业成本法与ERP系统的整合研究 |
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| 引用本文： | 胡霞,李智芳. 作业成本法与ERP系统的整合研究[J]. 经济与管理, 2006, 20(12): 48-50 |
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| 作者姓名： | 胡霞 李智芳 |
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| 作者单位： | 河北经贸大学,会计学院,河北,石家庄,050061;河北师范大学,财务处,河北,石家庄,050051 |
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| 摘 要： | 计算机的普及和网络的广泛应用,特别是ERP系统的应用为ABC应用创造了良好的环境。在ERP快速、高效信息系统环境下运用作业成本法,完善成本核算方法、预算管理、生产管理、产品定价、库存管理及顾客盈利能力分析进而实现作业成本管理具有重要的现实意义。
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| 关 键 词： | ERP 作业 作业成本法 作业成本管理 |
| 文章编号： | 1003-3890(2006)12-0048-03 |
| 收稿时间： | 2006-09-13 |
| 修稿时间： | 2006-09-13 |
The Integration of ABC and ERP System |
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| HU Xia,LI Zhi-fang. The Integration of ABC and ERP System[J]. Economy and Management, 2006, 20(12): 48-50 |
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| Authors: | HU Xia LI Zhi-fang |
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| Affiliation: | 1.Accountant Institute, Hebei University of Economic and Business, Shijiazhuang 050061, China; 2. Financial Office, Hebei Normal University, Shijiazhuang 050051, China |
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| Abstract: | In recent years,with the computer popularization and widespread application of the network,especially the ERP system application,the good environment has been created for the ABC application.Through utilizing the cost of operation law under the fast highly effective information system environment in ERP,it has the important practical significance to perfect the cost accounting method,the budget management,the production management,the product fixed price,the stock management and the customer gaining the ability analysis so as to realize the cost management of operation. |
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| Keywords: | ERP |
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