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这是一个竞争残酷的时代,每个企业家在这样的浪潮中,都为了同一个目标,那就是尽可能扩大收益并扩大市场份额,而都努力提升自己的产品及服务,所以,成本管理作为财务指标中的一个重要因素,愈加被企业家,生产家,供应商等各方所重视。同时,ERP作为重要的管理思想,而被应用越来越广的领域,而作业成本法(ABC)又是较标准成本法来说,减少信息失真度且能使得成本核算更为精确的方法,对如何有效在实际中控制成本有着重要影响。所以有效的将ERP和ABC结合起来,并整合他们的有点,对于产品市场的竞争和发展都有着重大影响。
This is a cruel era of competition, each entrepreneur in the wave of the same goal, that is, to maximize revenue and increase market share, and strive to improve their products and services, so cost management as a An important factor in financial indicators, increasingly by entrepreneurs, producers, suppliers and other parties attach importance. At the same time, as an important management thought, ERP is applied in more and more fields. Activity-based costing (ABC) is a method that reduces information distortion and makes costing more accurate than standard costing. How to effectively control costs in practice has a significant impact. So effectively combining ERP with ABC and integrating them a bit has a major impact on the competition and growth in the product market.