| ERP环境下的现代企业成本管理 |
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| 引用本文： | 李娜. ERP环境下的现代企业成本管理[J]. 税务与经济, 2007, 0(3): 50-52 |
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| 作者姓名： | 李娜 |
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| 作者单位： | 长春金融高等专科学校,会计系,吉林,长春,130022 |
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| 摘 要： | 运用ERP标准成本体系,为企业资金管理领域提供控制和分析功能,是现代企业成本管理的需要。ERP的成本管理可以使企业真正做到事先计划、事中控制、事后分析,达到提升企业管理水平、增强企业竞争力的目的。运用ERP进行成本管理,可以使传统管理模式下的成本计算不及时、工作量大且不易实现各个环节的最优控制等问题迎刃而解。
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| 关 键 词： | 成本管理 成本控制 优越性 |
| 文章编号： | 1004-9339（2007）03-0050-03 |
| 收稿时间： | 2006-12-06 |
| 修稿时间： | 2006-12-06 |
The Modernized Management of Business Cost in the Surroundings of ERP |
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| Li Na. The Modernized Management of Business Cost in the Surroundings of ERP[J]. Taxation and Economy, 2007, 0(3): 50-52 |
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| Authors: | Li Na |
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| Affiliation: | Accounting Department, Changchun Financial College, Changchun 130022, China |
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| Abstract: | Applying ERP cost system and providing the control and analysis functions for the fund management is the need of the modernized management of business cost.The cost management of ERP can let businesses make a plan before their work,regulate it during their work and analyze it after their work for the purpose to improve the level of business management and to strengthen the competition of business.Applying it can solve many problems contrast to the traditional management,such as cost accounting too late and heavy work which is hard to carry out. |
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| Keywords: | ERP |
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