【摘要】 在市场经济条件下 ,在开放的、全球经济一体化的信息时代 ,企业综合运用成本、质量、服务、速度等因素在市场中进行全方位的竞争 ,而成本又在企业竞争力中占据至关重要的地位。如何适应市场的要求 ,建立以成本为中心的管理体制 ,对于有效进行价格竞争 ,提高企业的竞争力和经济效益都有重大的现实意义。本文以车间成本管理为研究课题 ,重点论述了离散性企业在制造资源计划 (MRPⅡ )和制造执行系统 (MES)环境下的车间成本管理方法更多还原

【Abstract】 On the condition of market economy and the information period of on-limits, integrative economy in the whole world,enterprises comprehensively use cost, quality, service and time to compete in the market. The cost is a key factor of enterprise competitive abilities. Adapted to the age, it has a great meaning to establish system centered on cost to reduce the cost and enhance the enterprise competitive abilities and economic benefits. In this dissertation, special emphasis has been put on the methods of cost of Manufacture Resource Planning (MRPⅡ) and Manufacturing Execution System (MES).更多还原