作业成本软件与ERP系统的融合  

The Integration of ABC Software and ERP

作　　者：朱霞[1] 

机构地区：[1]桂林电子工业学院管理系,广西桂林541004

出　　处：《桂林电子工业学院学报》2005年第4期33-35,共3页Journal of Guilin Institute of Electronic Technology

摘　　要：作业成本软件是作业成本计算的辅助工具,能提供详尽、真实的成本信息。ERP系统是面向供应链的管理系统,其成本信息是基于传统成本法,不可避免会造成财务信息失真。在ERP系统中,系统的财务子系统处于核心的地位,而作业成本软件可以为财务子系统提供强大的信息支持;ERP系统的开放性和兼容性为两者融合提供了可能。通过作业成本软件与ERP系统的融合,使ERP在信息处理上增加以作业为基础的成本计算;在信息分析上,增加有关作业成本分析的方法。ERP is a kind of management system based on supply chains. The information of ERP can bring distortion because it is based on the traditional costing. ABC software is a sort of assistant tool, and it can provide detailed and actual cost information. In ERP, the system of finance is a core subsystem, which can acquire powerful sustain in cost information from ABC software. What＇s more, the open and consistence of ERP make the integration of ABC and ERP possible. Two ways can integrate ABC software and ERP： one is to add costing based on activity in ERP processing information; the other is to add ways of activity-based analysis in ERP analyzing information.

关 键 词：作业成本软件 ERP 融合方法 

分 类 号：F406.72[经济管理—产业经济]