企业资源计划系统(ERP)和作业成本管理法(ABCM)都是提高企业信息质量和信息相关性的重要工具,信息的质量和相关性直接影响着企业决策及管理的正确性和有效性。由于ERP内置的成本核算方法是传统成本法,易导致ERP中的产品成本信息失真,而作业成本法借助作业成本和成本驱动因素可 Enterprise Resource Planning (ERP) and Activity Based Costing (ABCM) are both important tools for improving the quality of information and information relevance of enterprises. The quality and relevance of information directly affect the correctness and effectiveness of corporate decision-making and management. As the ERP built-in cost accounting method is the traditional cost method, easily lead to product cost information in the ERP distortion, and operating cost method with operating costs and cost drivers can be