| 基于ERP系统的煤炭企业动态责任成本管理模式构建 |
| |
| 引用本文： | 汪诗怀.基于ERP系统的煤炭企业动态责任成本管理模式构建[J].中国煤炭,2012,38(4):13-16. |
| |
| 作者姓名： | 汪诗怀 |
| |
| 作者单位： | 河南工程学院,河南省郑州市,451191 |
| |
| 摘 要： | 在介绍成本管理、ERP信息系统等相关理论的基础上,以煤炭企业为对象,分析了其成本管理特点和成本管理现状,充分考虑煤炭企业内、外部环境因素,构建了基于ERP系统的动态责任成本管理模式,具体分析了该模式的构建思路,设计了模型架构和具体的构建步骤。
|
| 关 键 词： | ERP 煤炭企业 动态责任成本管理 构建 |
Construction on coal enterprise dynamic responsibility cost management model based on ERP |
| |
| Wang Shihuai.Construction on coal enterprise dynamic responsibility cost management model based on ERP[J].China Coal,2012,38(4):13-16. |
| |
| Authors: | Wang Shihuai |
| |
| Affiliation: | Wang Shihuai(Henan Institute of Engineering,Zhengzhou,Henan 451191,China) |
| |
| Abstract: | On the basis of cost management,ERP information systems and other related theory,analyzes the coal enterprise cost management characteristics and cost management present situation,full consideration internal and external environment factors of the coal enterprise,constructs on coal enterprise dynamic responsibility cost management model Based on ERP.Analyzes construction idea about the model,design the model structure and construction steps. |
| |
| Keywords: | ERP coal enterprise dynamic responsibility cost management construction |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
