摘要
计算机的普及和网络的广泛应用,特别是ERP系统的应用为ABC应用创造了良好的环境。在ERP快速、高效信息系统环境下运用作业成本法,完善成本核算方法、预算管理、生产管理、产品定价、库存管理及顾客盈利能力分析进而实现作业成本管理具有重要的现实意义。
In recent years, with the computer popularization and widespread application of the network, especially the ERP system application, the good environment has been created for the ABC application. Through utilizing the cost of operation law under the fast highly effective information system environment in ERP, it has the important practical significance to perfect the cost accounting method, the budget management, the production management, the product fixed price, the stock management and the customer gaining the ability analysis so as to realize the cost management of operation.
出处
《经济与管理》
2006年第12期48-50,共3页
Economy and Management
关键词
ERP
作业
作业成本法
作业成本管理
ERP （enterprise resource planning）
activity
activity-based costing
activity-based cost management
