摘要
成本经营作为现代企业经营理念,其核心是成本领先,它强调成本事前控制。ERP系统是一个以生产计划为主线的物料与生产过程系统。基于作业成本法的ERP中的成本经营研究,是将成本经营的思想融入到ERP系统中,采用一种新的成本法来解决ERP中的成本经营问题。
Cost Management, as a thought of modern enterprise management, focuses on achieving cost advantage, especially anticipating cost control.ERP is a material and production process based on production plans.Cost management Research in ERP opration cost involves cost management thought into ERP system, and solves cost management problems in ERP with a new costing method.
出处
《商业研究》
北大核心
2003年第21期1-4,5,共5页
Commercial Research
基金
国家自然资金项目资助(79800020)
(79931000)
