摘要
剖析了ERP环境下生产制造过程中业务与财务数据的集成,采用作业基准成本法(ABC法)优化设计了ERP环境下的成本核算流程。
This paper analyzes the integration of business and financial data in the process of production and manufacture under the environment of ERP, and optimizes the cost accounting flow under the environment of ERP by using ABC method.
出处
《科技情报开发与经济》
2007年第28期215-217,共3页
Sci-Tech Information Development & Economy
关键词
成本核算
流程优化
ERP
cost accounting
flow optimization
ERP
