作业成本法与ERP及ASP方式的整合初探  

First Exploration of Comformity about Activity-based Costing and Enterprise Resources Planning, Application Service Provider

作　　者：敖诗文[1] 

机构地区：[1]天津工业大学会计学院,天津300160

出　　处：《现代财经（天津财经大学学报）》2005年第9期43-46,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：本文论述了作业成本法的背景和本质特征,提出了作业成本法应和企业资源规划、商务智能有效整合的观点,并指出现阶段我国企业要充分利用电子商务探索出适合我国国情的作业成本系统。The background and the nature of the ABC system are illustrated in this article. It proposes that the ABC system should be combined with the ERP and BI effectively, and points out that we should explore the system to be accorded with the conditions of our country by using the electric commerce in current period.

关 键 词：作业成本法 企业资源规划 商务智能 应用服务提供商 

分 类 号：F234.2[经济管理—会计学]