钢铁企业ERP应用与财务成本管理  

Application of ERP and Financial Cost Management in Iron and Steel Enterprise

作　　者：柴洪[1] 郑慧娟[2] 

机构地区：[1]甘肃农业大学经济管理学院,甘肃兰州730070 [2]甘肃省社会科学院,甘肃兰州730070

出　　处：《中国制造业信息化（学术版）》2008年第2期15-17,21,共4页

摘　　要：为满足在ERP环境下对钢铁企业财务成本管理模式提出的新要求,在ERP平台基础上,提出了构建钢铁企业供应链ABC管理模型的基本思路,介绍了模型的作业分析、标准作业成本控制、作业成本责任控制和作业成本评价4大构成体系,探讨了建立各体系的依据、模型应用的意义和应用过程中应该注意的问题。Under the ERP circumstance, it has new requirements to the financial cost management model for the iron and steel enterprise. It puts forward the basic idea of the ABC supply chain management model, introduces the four major constitute system composed of the activity analysis model, the standard activity cost control, the activity cost responsibility control and the activity cost appraise, discusses the foundation of each system, the application meaning and the key items in the progress of application.

关 键 词：钢铁企业 ERP 供应链 ABC模型 

分 类 号：F230[经济管理—会计学]