摘要
针对ERP系统在具体运用过程中存在的不足,提出将作业成本法、主动成本控制以及标准成本模式纳入到ERP系统中,重点讨论了作业成本法在企业的应用,实现优化成本控制,提高企业的竞争力。
From the aspect of the cost management and according to the defects of ERP playing, the thesis points out that the ERP should include by the law of job - cost, active cost control and the standard cost mode. Especially the paper analyses the law of job - cost in the enterprise. It can function in cost manage of ERP and in optimization of cost control, then can improve the corporate competitiveness.
出处
《湖北民族学院学报（哲学社会科学版）》
2005年第5期142-144,148,共4页
Journal of Hubei Minzu University：Philosophy and Social Sciences
