作业成本管理系统与ERP相结合的分析与解决方案  

Analyses and solutions to the combination of ABCM systems and ERP

作　　者：关慧贞[1] 杜晶[1] 邓华[1] 

机构地区：[1]大连理工大学机械工程学院,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2002年第4期43-46,共4页Journal of Dalian University of Technology(Social Sciences)

摘　　要：现代制造信息系统的发展日益要求ERP与新的管理手段的不断结合,以期推陈出新,创造新的价值。论文通过对系统原理、构成与作业成本管理基本思想的分析,探讨了作业成本管理在ERP系统中发挥作用的可能性,两者相互结合的优势所在以及结合的途径。The rapid development of the information system of modern manufacturing requires the combination of ERP and the new ways of management increasingly with every passing day, which will get rid of the stale and bring forth the fresh to achieve new value. This paper, by analyzing the basic theory of ABCM, system principles and system structure, discusses the possibilities of the roles ABCM will play in ERP system, the advantages and the ways of combining two systems together as well.

关 键 词：ERP 作业 作业成本管理 

分 类 号：F27[经济管理—企业管理] TP315[经济管理—国民经济]