【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。更多还原

【Abstract】 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.更多还原