一种面向可重构ERP系统的作业成本法

在对传统企业资源计划(ERP)中的成本方法和传统作业成本法的缺点进行分析的基础上,提出了一种面向可重构ERP系统的作业成本法.该方法建立在广义工作中心的动态可扩展结构基础之上,由将企业资源消耗分配到基本工作中心、将基本工作中心资源消耗分配到作业、将作业资源消耗分配到成本对象以及各级广义工作中心成本滚加计算等四个步骤组成.该方法继承了传统作业成本法面向过程的特点,能够支持过程重构驱动的ERP系统企业内和企业间重构,实现了最大程度降低过程结构成本.算例表明,与传统制造成本法和作业成本法相比,该方法能够为可重构ERP系统提供更有效、准确和集成化的成本信息和决策支持.

An ABC method for the reconfigurable ERP system

Based on the analyses of the shortcomings of the costing method in traditional ERP systems and the traditional activity-based costing(ABC) method,an ABC method for the reconfigurable ERP system was proposed.The method was constructed based on the dynamically extendible structure of generalized work center.It was composed of four steps: assignment of enterprise resource consumption to basic work centers,assignment of a basic work center's resource consumption to activities,assignment of the activities' resource consumption to costing objects and cost roll-up of generalized work centers.It inherits the process-oriented characteristics of the traditional ABC method,and can support the process-reconfigurationdriven ERP system's internal and external reconfiguration for maximum reduction of the process structural costs.An example illustrated that the method could provide more effective,accurate and integrated cost information and decision supports to the reconfigurable ERP system compared with the costing method in traditional ERP systems and traditional ABC method.