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ERP与作业成本集成浅析
引用本文:宋争夕.ERP与作业成本集成浅析[J].微型机与应用,2009,28(24).
作者姓名:宋争夕
作者单位:广州市怡文科技有限公司,广东,广州,510660
摘    要:提出了作业成本法能满足ERP准确计算成本信息的要求,论证了ERP环境中应用作业法的可能性和必要性,并对ERP环境中应用作业成本的总体构建进行了初步的探讨.

关 键 词:企业资源计划  标准成本  作业成本

Analysis of the integration of ERP with activity-based costing
SONG Zheng Xi.Analysis of the integration of ERP with activity-based costing[J].Microcomputer & its Applications,2009,28(24).
Authors:SONG Zheng Xi
Abstract:This article describes that the ABC can meet with the demand of ERP to accurately count the cost of product in the article, demonstrates that it is possible and necessary that ABC has application in EBP, and studies how to build the whole construction of ABC in ERP.
Keywords:ERP  standard costing  activity-based costing
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