| 关于ERP环境下三种成本经营模式的探讨 |
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| 引用本文： | 苑泽明,许本强.关于ERP环境下三种成本经营模式的探讨[J].湖北民族学院学报(自然科学版),2005,23(5):142-144,148. |
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| 作者姓名： | 苑泽明 许本强 |
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| 作者单位： | 天津财经大学，天津财经大学 天津 300222，天津 300222 |
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| 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。
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| 关 键 词： | ERP 作业成本法 主动成本控制 标准成本 |
| 文章编号： | 1004-941(2005)05-0142-03 |
| 修稿时间： | 2005年2月15日 |
Explore Three Cost Management Models under the ERP Environment |
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| YUAN Ze - ming,XU Ben - qiang Tianjin University of Finance &Economics,Tianjin ,China.Explore Three Cost Management Models under the ERP Environment[J].Journal of Hubei Institute for Nationalities(Philosophy and Social Sciences),2005,23(5):142-144,148. |
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| Authors: | YUAN Ze - ming XU Ben - qiang Tianjin University of Finance &Economics Tianjin China |
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| Institution: | YUAN Ze - ming,XU Ben - qiang Tianjin University of Finance &Economics,Tianjin 300222,China |
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| Abstract: | 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. |
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| Keywords: | ERP the law of job - cost active cost control standard cost |
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